LENGINI: 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.
LENGINI
Largest movements
- Receivables within one year -€58,957
down €58,957 (-70.3%), from €83,894 to €24,937
of which Trade receivables: -€59,790
- Tangible fixed assets -€26,506
down €26,506 (-5.5%), from €482,734 to €456,227
- Debts after one year -€102,995
down €102,995 (-22.8%), from €450,913 to €347,918
- Advances received +€9,000
new in 2025: €9,000
- Trade debts -€7,515
down €7,515 (-77.4%), from €9,709 to €2,194
- Gross operating margin -€42,304
down €42,304 (-44.3%), from €95,437 to €53,133
- Taxes -€9,833
down €9,833 (-88.1%), from €11,166 to €1,333
- Depreciation -€3,124
down €3,124 (-10.5%), from €29,630 to €26,506
- Other operating charges -€3,034
down €3,034 (-47.9%), from €6,330 to €3,297
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 | €579,394 | €486,883 | -€92,511 | -16.0% |
| Fixed assets | 21/28 | €482,869 | €456,362 | -€26,506 | -5.5% |
| Tangible fixed assets | 22/27 | €482,734 | €456,227 | -€26,506 | -5.5% |
| Land and buildings | 22 | €340,652 | €331,748 | -€8,904 | -2.6% |
| Plant, machinery and equipment | 23 | €93,126 | €86,076 | -€7,050 | -7.6% |
| Furniture and vehicles | 24 | €48,956 | €38,404 | -€10,552 | -21.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €96,525 | €30,521 | -€66,004 | -68.4% |
| Amounts receivable within one year | 40/41 | €83,894 | €24,937 | -€58,957 | -70.3% |
| Trade receivables | 40 | €81,500 | €21,710 | -€59,790 | -73.4% |
| Other amounts receivable | 41 | €2,394 | €3,227 | +€833 | +34.8% |
| Cash at bank and in hand | 54/58 | €9,513 | €4,190 | -€5,324 | -56.0% |
| Deferred charges and accrued income | 490/1 | €3,118 | €1,394 | -€1,724 | -55.3% |
| Total equity and liabilities | 10/49 | €579,394 | €486,883 | -€92,511 | -16.0% |
| Equity | 10/15 | €57,997 | €61,439 | +€3,442 | +5.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,997 | €56,439 | +€3,442 | +6.5% |
| Distributable reserves | 133 | €52,997 | €56,439 | +€3,442 | +6.5% |
| Amounts payable | 17/49 | €521,397 | €425,444 | -€95,953 | -18.4% |
| Amounts payable after more than one year | 17 | €450,913 | €347,918 | -€102,995 | -22.8% |
| Financial debts | 170/4 | €450,913 | €347,918 | -€102,995 | -22.8% |
| Amounts payable within one year | 42/48 | €68,618 | €74,628 | +€6,010 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €37,544 | €37,995 | +€451 | +1.2% |
| Trade debts | 44 | €9,709 | €2,194 | -€7,515 | -77.4% |
| Suppliers | 440/4 | €9,709 | €2,194 | -€7,515 | -77.4% |
| Advances received on contracts in progress | 46 | - | €9,000 | +€9,000 | |
| Taxes, remuneration and social security | 45 | - | €7 | +€7 | |
| Taxes | 450/3 | - | €7 | +€7 | |
| Other amounts payable | 47/48 | €21,364 | €25,431 | +€4,067 | +19.0% |
| Accrued charges and deferred income | 492/3 | €1,866 | €2,899 | +€1,033 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,630 | €26,506 | -€3,124 | -10.5% |
| Other operating charges | 640/8 | €6,330 | €3,297 | -€3,034 | -47.9% |
| Gross operating margin | 9900 | €95,437 | €53,133 | -€42,304 | -44.3% |
| Operating profit (loss) | 9901 | €59,477 | €23,330 | -€36,147 | -60.8% |
| Financial charges | 65/66B | €18,903 | €18,555 | -€348 | -1.8% |
| Recurring financial charges | 65 | €18,903 | €18,555 | -€348 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €40,574 | €4,775 | -€35,799 | -88.2% |
| Income taxes | 67/77 | €11,166 | €1,333 | -€9,833 | -88.1% |
| Profit (loss) for the period | 9904 | €29,407 | €3,442 | -€25,965 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,407 | €3,442 | -€25,965 | -88.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.