Lenarda: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Lenarda
Largest movements
- Cash -€256,587
down €256,587 (-79.2%), from €323,772 to €67,185
mainly Trade debts (-€604,013) and Net result for the year (-€75,047)
- Receivables within one year -€136,035
down €136,035 (-10.6%), from €1.3m to €1.1m
of which Trade receivables: -€138,049
- Trade debts -€604,013
down €604,013 (-99.7%), from €605,867 to €1,855
- Debts after one year +€228,998
up €228,998 (+18.5%), from €1.2m to €1.5m
- Profit (loss) carried forward -€75,047
down €75,047 (-12.9%), from -€583,069 to -€658,117
- Accrued charges and deferred income +€57,440
up €57,440 (+17.0%), from €337,401 to €394,841
- Financial charges -€571,060
down €571,060 (-90.2%), from €633,358 to €62,299
- Gross operating margin -€444,073
down €444,073, from €427,358 to -€16,716
- Taxes -€13,012
down €13,012 (-100.0%), from €13,012 to €0
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,602,572 | €1,209,950 | -€392,622 | -24.5% |
| Current assets | 29/58 | €1,602,572 | €1,209,950 | -€392,622 | -24.5% |
| Amounts receivable within one year | 40/41 | €1,278,800 | €1,142,765 | -€136,035 | -10.6% |
| Trade receivables | 40 | €1,257,955 | €1,119,907 | -€138,049 | -11.0% |
| Other amounts receivable | 41 | €20,845 | €22,859 | +€2,014 | +9.7% |
| Cash at bank and in hand | 54/58 | €323,772 | €67,185 | -€256,587 | -79.2% |
| Total equity and liabilities | 10/49 | €1,602,572 | €1,209,950 | -€392,622 | -24.5% |
| Equity | 10/15 | -€581,069 | -€656,117 | -€75,047 | -12.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€583,069 | -€658,117 | -€75,047 | -12.9% |
| Amounts payable | 17/49 | €2,183,641 | €1,866,067 | -€317,574 | -14.5% |
| Amounts payable after more than one year | 17 | €1,240,373 | €1,469,371 | +€228,998 | +18.5% |
| Financial debts | 170/4 | €1,240,373 | €1,469,371 | +€228,998 | +18.5% |
| Amounts payable within one year | 42/48 | €605,867 | €1,855 | -€604,013 | -99.7% |
| Trade debts | 44 | €605,867 | €1,855 | -€604,013 | -99.7% |
| Suppliers | 440/4 | €605,867 | €1,855 | -€604,013 | -99.7% |
| Accrued charges and deferred income | 492/3 | €337,401 | €394,841 | +€57,440 | +17.0% |
| Other operating charges | 640/8 | €4,515 | €1,108 | -€3,407 | -75.5% |
| Gross operating margin | 9900 | €427,358 | -€16,716 | -€444,073 | |
| Operating profit (loss) | 9901 | €422,843 | -€17,824 | -€440,666 | |
| Financial income | 75/76B | €3,337 | €5,075 | +€1,738 | +52.1% |
| Recurring financial income | 75 | €3,337 | €5,075 | +€1,738 | +52.1% |
| Financial charges | 65/66B | €633,358 | €62,299 | -€571,060 | -90.2% |
| Recurring financial charges | 65 | €633,358 | €62,299 | -€571,060 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€207,179 | -€75,047 | +€132,131 | +63.8% |
| Income taxes | 67/77 | €13,012 | €0 | -€13,012 | -100.0% |
| Profit (loss) for the period | 9904 | -€220,191 | -€75,047 | +€145,143 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€220,191 | -€75,047 | +€145,143 | +65.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.