Lendit-Lier: 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.
Lendit-Lier
Largest movements
- Tangible fixed assets -€505,853
down €505,853 (-4.4%), from €11.4m to €10.9m
of which Land and buildings: -€505,729
- Other debts -€298,000
down €298,000 (-5.3%), from €5.6m to €5.3m
- Gross operating margin -€78,035
down €78,035 (-12.7%), from €615,928 to €537,893
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.
Cash bridge derived
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 | €12,457,420 | €12,014,623 | -€442,797 | -3.6% |
| Fixed assets | 21/28 | €11,368,887 | €10,863,035 | -€505,853 | -4.4% |
| Tangible fixed assets | 22/27 | €11,368,887 | €10,863,035 | -€505,853 | -4.4% |
| Land and buildings | 22 | €10,436,791 | €9,931,062 | -€505,729 | -4.8% |
| Furniture and vehicles | 24 | €797 | €674 | -€124 | -15.5% |
| Other tangible fixed assets | 26 | €931,299 | €931,299 | = | 0.0% |
| Current assets | 29/58 | €1,088,533 | €1,151,589 | +€63,056 | +5.8% |
| Amounts receivable within one year | 40/41 | €7,697 | €12,284 | +€4,587 | +59.6% |
| Other amounts receivable | 41 | €7,697 | €12,284 | +€4,587 | +59.6% |
| Current investments | 50/53 | €55,668 | €55,668 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,025,168 | €1,083,637 | +€58,469 | +5.7% |
| Total equity and liabilities | 10/49 | €12,457,420 | €12,014,623 | -€442,797 | -3.6% |
| Equity | 10/15 | €5,343,264 | €5,286,578 | -€56,686 | -1.1% |
| Contributions | 10/11 | €9,813,122 | €9,813,122 | = | 0.0% |
| Capital | 10 | €9,813,122 | €9,813,122 | = | 0.0% |
| Issued capital | 100 | €9,813,122 | €9,813,122 | = | 0.0% |
| Reserves | 13 | €44,740 | €44,740 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44,740 | €44,740 | = | 0.0% |
| Legal reserve | 130 | €44,740 | €44,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,514,598 | -€4,571,284 | -€56,686 | -1.3% |
| Amounts payable | 17/49 | €7,114,156 | €6,728,046 | -€386,110 | -5.4% |
| Amounts payable within one year | 42/48 | €5,701,308 | €5,333,803 | -€367,505 | -6.4% |
| Trade debts | 44 | €70,371 | €866 | -€69,505 | -98.8% |
| Suppliers | 440/4 | €70,371 | €866 | -€69,505 | -98.8% |
| Other amounts payable | 47/48 | €5,630,938 | €5,332,938 | -€298,000 | -5.3% |
| Accrued charges and deferred income | 492/3 | €1,412,847 | €1,394,242 | -€18,605 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508,601 | €505,853 | -€2,748 | -0.5% |
| Other operating charges | 640/8 | €88,296 | €89,477 | +€1,181 | +1.3% |
| Gross operating margin | 9900 | €615,928 | €537,893 | -€78,035 | -12.7% |
| Operating profit (loss) | 9901 | €19,031 | -€57,437 | -€76,468 | |
| Financial income | 75/76B | €1,219 | €1,078 | -€141 | -11.6% |
| Recurring financial income | 75 | €1,219 | €1,078 | -€141 | -11.6% |
| Financial charges | 65/66B | €310 | €327 | +€17 | +5.5% |
| Recurring financial charges | 65 | €310 | €327 | +€17 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €19,940 | -€56,686 | -€76,626 | |
| Profit (loss) for the period | 9904 | €19,940 | -€56,686 | -€76,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,940 | -€56,686 | -€76,626 |
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 9 October 2026 via checked.be.