Lenassur: 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.
Lenassur
Largest movements
- Cash +€54,361
up €54,361 (+104%), from €52,397 to €106,758
mainly Other debts (+€182,713) and Net result for the year (+€117,257)
- Receivables within one year +€12,584
new in 2025: €12,584
- Other debts +€182,713
up €182,713 (+17,059%), from €1,071 to €183,785
- Reserves -€106,527
down €106,527 (-54.5%), from €195,428 to €88,901
- Trade debts -€7,149
no longer reported in 2025 (was €7,149)
- Gross operating margin +€13,838
up €13,838 (+10.0%), from €138,117 to €151,955
- Taxes +€3,058
up €3,058 (+9.9%), from €30,842 to €33,900
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,397 | €277,342 | +€66,945 | +31.8% |
| Fixed assets | 21/28 | €8,000 | €8,000 | = | 0.0% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €202,397 | €269,342 | +€66,945 | +33.1% |
| Amounts receivable within one year | 40/41 | - | €12,584 | +€12,584 | |
| Other amounts receivable | 41 | - | €12,584 | +€12,584 | |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,397 | €106,758 | +€54,361 | +104% |
| Total equity and liabilities | 10/49 | €210,397 | €277,342 | +€66,945 | +31.8% |
| Equity | 10/15 | €196,428 | €89,901 | -€106,527 | -54.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €195,428 | €88,901 | -€106,527 | -54.5% |
| Distributable reserves | 133 | €195,428 | €88,901 | -€106,527 | -54.5% |
| Amounts payable | 17/49 | €13,969 | €187,441 | +€173,472 | +1,242% |
| Amounts payable within one year | 42/48 | €13,969 | €187,441 | +€173,472 | +1,242% |
| Trade debts | 44 | €7,149 | - | -€7,149 | |
| Suppliers | 440/4 | €7,149 | - | -€7,149 | |
| Taxes, remuneration and social security | 45 | €5,748 | €3,656 | -€2,092 | -36.4% |
| Taxes | 450/3 | €5,311 | €3,469 | -€1,842 | -34.7% |
| Remuneration and social security | 454/9 | €438 | €188 | -€250 | -57.1% |
| Other amounts payable | 47/48 | €1,071 | €183,785 | +€182,713 | +17,059% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €138,117 | €151,955 | +€13,838 | +10.0% |
| Operating profit (loss) | 9901 | €137,603 | €151,427 | +€13,824 | +10.0% |
| Financial charges | 65/66B | €234 | €269 | +€35 | +15.1% |
| Recurring financial charges | 65 | €234 | €269 | +€35 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €137,369 | €151,158 | +€13,788 | +10.0% |
| Income taxes | 67/77 | €30,842 | €33,900 | +€3,058 | +9.9% |
| Profit (loss) for the period | 9904 | €106,527 | €117,257 | +€10,730 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €106,527 | €117,257 | +€10,730 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.