Lenglet: 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.
Lenglet
Largest movements
- Cash +€60,083
up €60,083 (+86.1%), from €69,753 to €129,835
mainly Net result for the year (+€76,036) and Tax, wage and social debts (+€23,246)
- Receivables within one year +€42,125
up €42,125 (+45.2%), from €93,227 to €135,352
of which Trade receivables: +€42,125
- Tangible fixed assets -€21,503
down €21,503 (-15.8%), from €136,018 to €114,515
of which Furniture and vehicles: -€19,800
- Deferred charges and accrued income -€5,852
down €5,852 (-64.3%), from €9,104 to €3,252
- Profit (loss) carried forward +€76,036
up €76,036 (+41.4%), from €183,640 to €259,676
- Tax, wage and social debts +€23,246
up €23,246 (+96.0%), from €24,226 to €47,472
of which Taxes: +€22,994
- Debts after one year -€16,382
down €16,382 (-67.5%), from €24,276 to €7,894
- Trade debts -€5,392
down €5,392 (-9.3%), from €58,114 to €52,723
- Gross operating margin +€65,652
up €65,652 (+56.1%), from €116,958 to €182,610
- Taxes +€22,950
up €22,950 (+474.6%), from €4,836 to €27,786
- Write-downs -€6,379
no longer reported in 2025 (was €6,379)
- Staff costs -€2,569
down €2,569 (-4.7%), from €54,303 to €51,734
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 | €332,949 | €406,147 | +€73,198 | +22.0% |
| Fixed assets | 21/28 | €148,218 | €126,715 | -€21,503 | -14.5% |
| Tangible fixed assets | 22/27 | €136,018 | €114,515 | -€21,503 | -15.8% |
| Plant, machinery and equipment | 23 | €14,537 | €12,834 | -€1,703 | -11.7% |
| Furniture and vehicles | 24 | €121,481 | €101,681 | -€19,800 | -16.3% |
| Financial fixed assets | 28 | €12,200 | €12,200 | = | 0.0% |
| Current assets | 29/58 | €184,731 | €279,431 | +€94,700 | +51.3% |
| Stocks and contracts in progress | 3 | €12,648 | €10,992 | -€1,656 | -13.1% |
| Stocks | 30/36 | €12,648 | €10,992 | -€1,656 | -13.1% |
| Amounts receivable within one year | 40/41 | €93,227 | €135,352 | +€42,125 | +45.2% |
| Trade receivables | 40 | €93,013 | €135,138 | +€42,125 | +45.3% |
| Other amounts receivable | 41 | €214 | €214 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,753 | €129,835 | +€60,083 | +86.1% |
| Deferred charges and accrued income | 490/1 | €9,104 | €3,252 | -€5,852 | -64.3% |
| Total equity and liabilities | 10/49 | €332,949 | €406,147 | +€73,198 | +22.0% |
| Equity | 10/15 | €205,640 | €281,676 | +€76,036 | +37.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,640 | €259,676 | +€76,036 | +41.4% |
| Amounts payable | 17/49 | €127,309 | €124,470 | -€2,839 | -2.2% |
| Amounts payable after more than one year | 17 | €24,276 | €7,894 | -€16,382 | -67.5% |
| Financial debts | 170/4 | €24,276 | €7,894 | -€16,382 | -67.5% |
| Amounts payable within one year | 42/48 | €103,033 | €116,576 | +€13,543 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €19,548 | €16,382 | -€3,166 | -16.2% |
| Trade debts | 44 | €58,114 | €52,723 | -€5,392 | -9.3% |
| Suppliers | 440/4 | €58,114 | €52,723 | -€5,392 | -9.3% |
| Taxes, remuneration and social security | 45 | €24,226 | €47,472 | +€23,246 | +96.0% |
| Taxes | 450/3 | €13,317 | €36,311 | +€22,994 | +172.7% |
| Remuneration and social security | 454/9 | €10,909 | €11,161 | +€252 | +2.3% |
| Other amounts payable | 47/48 | €1,145 | - | -€1,145 | |
| Non-recurring operating income | 76A | €6,199 | - | -€6,199 | |
| Remuneration, social security and pensions | 62 | €54,303 | €51,734 | -€2,569 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,062 | €22,503 | -€559 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,379 | - | -€6,379 | |
| Other operating charges | 640/8 | €2,636 | €2,158 | -€478 | -18.1% |
| Non-recurring operating charges | 66A | €9,303 | - | -€9,303 | |
| Gross operating margin | 9900 | €116,958 | €182,610 | +€65,652 | +56.1% |
| Operating profit (loss) | 9901 | €21,277 | €106,215 | +€84,938 | +399.2% |
| Financial income | 75/76B | €338 | €95 | -€243 | -72.0% |
| Recurring financial income | 75 | €338 | €95 | -€243 | -72.0% |
| Financial charges | 65/66B | €3,624 | €2,487 | -€1,137 | -31.4% |
| Recurring financial charges | 65 | €3,624 | €2,487 | -€1,137 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €17,991 | €103,822 | +€85,832 | +477.1% |
| Income taxes | 67/77 | €4,836 | €27,786 | +€22,950 | +474.6% |
| Profit (loss) for the period | 9904 | €13,155 | €76,036 | +€62,881 | +478.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,155 | €76,036 | +€62,881 | +478.0% |
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.