LENGUI: 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.
What changed
LENGUI
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€39,155
2024 · -€24,321+€63,476
Equity
€361,063
2024 · €325,194+€35,869
Cash
€10,322
2024 · €14,876-€4,554
Balance sheet total
€793,901
2024 · €681,375+€112,527
Largest movements
Assets
- Tangible fixed assets +€112,130
up €112,130 (+16.8%), from €666,417 to €778,546
of which Land and buildings: +€113,694
Equity and liabilities
- Debts after one year +€175,402
up €175,402 (+243.3%), from €72,091 to €247,493
- Other debts -€114,640
down €114,640 (-52.6%), from €218,028 to €103,389
- Reserves +€35,869
up €35,869 (+19.4%), from €185,194 to €221,063
of which Tax-exempt reserves: +€44,396
- Provisions +€19,179
up €19,179 (+69.3%), from €27,684 to €46,863
Income statement
- Gross operating margin +€118,781
up €118,781 (+305.4%), from €38,891 to €157,672
- Depreciation +€33,458
up €33,458 (+61.8%), from €54,109 to €87,568
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.
Result 2024
-€24,321
Gross operating margin
+€118,781
Depreciation
-€33,458
Other operating charges
-€176
Financial income
+€36
Financial charges
+€1,518
Taxes
-€2
Deferred taxes and other
-€23,222
Result 2025
€39,155
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.
From operations
+€20,323
Investment
-€199,697
Financing
+€174,820
Cash 2024
€14,876
From operations (derived)
+€20,323
Net result for the year
+€39,155
Depreciation
+€87,568
Receivables within one year
-€5,017
Smaller working-capital items
+€306
Provisions
+€19,179
Trade debts
+€1,058
Other debts
-€114,640
Accrued charges and deferred income
-€7,287
Investment (derived)
-€199,697
Investment in fixed assets (net)
-€199,697
Financing
+€174,820
Debts after one year
+€175,402
Current portion of long-term debt
+€2,704
Contributions, distributions and other
-€3,285
Cash 2025
€10,322
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €681,375 | €793,901 | +€112,527 | +16.5% |
| Fixed assets | 21/28 | €666,417 | €778,546 | +€112,130 | +16.8% |
| Tangible fixed assets | 22/27 | €666,417 | €778,546 | +€112,130 | +16.8% |
| Land and buildings | 22 | €652,095 | €765,789 | +€113,694 | +17.4% |
| Plant, machinery and equipment | 23 | €834 | €780 | -€54 | -6.5% |
| Furniture and vehicles | 24 | €13,487 | €11,977 | -€1,510 | -11.2% |
| Current assets | 29/58 | €14,958 | €15,355 | +€397 | +2.7% |
| Amounts receivable within one year | 40/41 | €17 | €5,033 | +€5,017 | +30093.9% |
| Trade receivables | 40 | - | €4,986 | +€4,986 | |
| Other amounts receivable | 41 | €17 | €47 | +€31 | +183.3% |
| Cash at bank and in hand | 54/58 | €14,876 | €10,322 | -€4,554 | -30.6% |
| Deferred charges and accrued income | 490/1 | €65 | €0 | -€65 | -100.0% |
| Total equity and liabilities | 10/49 | €681,375 | €793,901 | +€112,527 | +16.5% |
| Equity | 10/15 | €325,194 | €361,063 | +€35,869 | +11.0% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Capital | 10 | €140,000 | €140,000 | = | 0.0% |
| Issued capital | 100 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €185,194 | €221,063 | +€35,869 | +19.4% |
| Non-distributable reserves | 130/1 | €21,071 | €21,071 | = | 0.0% |
| Legal reserve | 130 | €21,071 | €21,071 | = | 0.0% |
| Tax-exempt reserves | 132 | €96,194 | €140,590 | +€44,396 | +46.2% |
| Distributable reserves | 133 | €67,929 | €59,403 | -€8,527 | -12.6% |
| Provisions and deferred taxes | 16 | €27,684 | €46,863 | +€19,179 | +69.3% |
| Deferred taxes | 168 | €27,684 | €46,863 | +€19,179 | +69.3% |
| Amounts payable | 17/49 | €328,497 | €385,975 | +€57,478 | +17.5% |
| Amounts payable after more than one year | 17 | €72,091 | €247,493 | +€175,402 | +243.3% |
| Financial debts | 170/4 | €72,091 | €247,493 | +€175,402 | +243.3% |
| Amounts payable within one year | 42/48 | €241,695 | €131,058 | -€110,637 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €22,651 | €25,355 | +€2,704 | +11.9% |
| Trade debts | 44 | €1,016 | €2,074 | +€1,058 | +104.2% |
| Suppliers | 440/4 | €1,016 | €2,074 | +€1,058 | +104.2% |
| Advances received on contracts in progress | 46 | - | €240 | +€240 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €218,028 | €103,389 | -€114,640 | -52.6% |
| Accrued charges and deferred income | 492/3 | €14,710 | €7,424 | -€7,287 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,109 | €87,568 | +€33,458 | +61.8% |
| Other operating charges | 640/8 | €5,614 | €5,790 | +€176 | +3.1% |
| Gross operating margin | 9900 | €38,891 | €157,672 | +€118,781 | +305.4% |
| Operating profit (loss) | 9901 | -€20,832 | €64,314 | +€85,147 | |
| Financial income | 75/76B | €7 | €42 | +€36 | +525.8% |
| Recurring financial income | 75 | €7 | €42 | +€36 | +525.8% |
| Financial charges | 65/66B | €10,824 | €9,306 | -€1,518 | -14.0% |
| Recurring financial charges | 65 | €10,824 | €9,306 | -€1,518 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,650 | €55,050 | +€86,700 | |
| Transfer from deferred taxes | 780 | €7,329 | €18,432 | +€11,104 | +151.5% |
| Transfer to deferred taxes | 680 | - | €34,326 | +€34,326 | |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€24,321 | €39,155 | +€63,476 | |
| Transfer from tax-exempt reserves | 789 | €17,447 | €55,297 | +€37,850 | +216.9% |
| Transfer to tax-exempt reserves | 689 | - | €102,978 | +€102,978 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,874 | -€8,527 | -€1,653 | -24.0% |
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.