Leneka: what changed
Two fiscal 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.
Leneka
Largest movements
- Receivables within one year +€23,389
up €23,389 (+296.2%), from €7,896 to €31,285
of which Trade receivables: +€23,489
- Deferred charges and accrued income -€10,590
down €10,590 (-68.2%), from €15,525 to €4,935
- Tangible fixed assets -€7,411
down €7,411 (-71.7%), from €10,330 to €2,919
of which Furniture and vehicles: -€7,301
- Stocks and contracts +€1,628
up €1,628 (+10.3%), from €15,832 to €17,460
- Cash -€864
down €864 (-30.9%), from €2,794 to €1,929
mainly Receivables within one year (-€23,389) and Trade debts (-€16,031)
- Profit (loss) carried forward +€25,366
up €25,366, from -€19,391 to €5,975
- Trade debts -€16,031
no longer reported in 2025 (was €16,031)
- Other debts -€8,898
down €8,898 (-24.0%), from €37,060 to €28,161
- Tax, wage and social debts +€4,114
up €4,114 (+37.7%), from €10,899 to €15,014
of which Taxes: +€6,279
- Accrued charges and deferred income +€1,378
new in 2025: €1,378
- Gross operating margin +€21,728
up €21,728 (+160.1%), from €13,572 to €35,300
- Staff costs +€5,235
new in 2025: €5,235
- Depreciation -€3,553
down €3,553 (-79.7%), from €4,457 to €904
- Taxes +€1,533
up €1,533 (+555.7%), from €276 to €1,809
- Financial charges -€1,246
down €1,246 (-53.7%), from €2,321 to €1,076
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 | €52,599 | €58,528 | +€5,929 | +11.3% |
| Formation expenses | 20 | €223 | €0 | -€223 | -100.0% |
| Fixed assets | 21/28 | €10,330 | €2,919 | -€7,411 | -71.7% |
| Tangible fixed assets | 22/27 | €10,330 | €2,919 | -€7,411 | -71.7% |
| Plant, machinery and equipment | 23 | €876 | €767 | -€110 | -12.5% |
| Furniture and vehicles | 24 | €9,453 | €2,152 | -€7,301 | -77.2% |
| Current assets | 29/58 | €42,047 | €55,609 | +€13,562 | +32.3% |
| Stocks and contracts in progress | 3 | €15,832 | €17,460 | +€1,628 | +10.3% |
| Stocks | 30/36 | €15,832 | €17,460 | +€1,628 | +10.3% |
| Amounts receivable within one year | 40/41 | €7,896 | €31,285 | +€23,389 | +296.2% |
| Trade receivables | 40 | €7,796 | €31,285 | +€23,489 | +301.3% |
| Other amounts receivable | 41 | €100 | - | -€100 | |
| Cash at bank and in hand | 54/58 | €2,794 | €1,929 | -€864 | -30.9% |
| Deferred charges and accrued income | 490/1 | €15,525 | €4,935 | -€10,590 | -68.2% |
| Total equity and liabilities | 10/49 | €52,599 | €58,528 | +€5,929 | +11.3% |
| Equity | 10/15 | -€11,391 | €13,975 | +€25,366 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,391 | €5,975 | +€25,366 | |
| Amounts payable | 17/49 | €63,990 | €44,553 | -€19,437 | -30.4% |
| Amounts payable within one year | 42/48 | €63,990 | €43,175 | -€20,815 | -32.5% |
| Trade debts | 44 | €16,031 | - | -€16,031 | |
| Suppliers | 440/4 | €16,031 | - | -€16,031 | |
| Taxes, remuneration and social security | 45 | €10,899 | €15,014 | +€4,114 | +37.7% |
| Taxes | 450/3 | €7,699 | €13,978 | +€6,279 | +81.6% |
| Remuneration and social security | 454/9 | €3,200 | €1,035 | -€2,165 | -67.6% |
| Other amounts payable | 47/48 | €37,060 | €28,161 | -€8,898 | -24.0% |
| Accrued charges and deferred income | 492/3 | - | €1,378 | +€1,378 | |
| Remuneration, social security and pensions | 62 | - | €5,235 | +€5,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,457 | €904 | -€3,553 | -79.7% |
| Other operating charges | 640/8 | €2,215 | €991 | -€1,223 | -55.2% |
| Gross operating margin | 9900 | €13,572 | €35,300 | +€21,728 | +160.1% |
| Operating profit (loss) | 9901 | €6,901 | €28,169 | +€21,269 | +308.2% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €2,321 | €1,076 | -€1,246 | -53.7% |
| Recurring financial charges | 65 | €2,321 | €1,076 | -€1,246 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €4,579 | €27,175 | +€22,596 | +493.4% |
| Income taxes | 67/77 | €276 | €1,809 | +€1,533 | +555.7% |
| Profit (loss) for the period | 9904 | €4,303 | €25,366 | +€21,063 | +489.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,303 | €25,366 | +€21,063 | +489.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.