Lenico Solutions: 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.
Lenico Solutions
Largest movements
- Cash -€84,343
down €84,343 (-63.0%), from €133,950 to €49,607
mainly Contributions, distributions and other (-€235,001) and Debts after one year (-€41,565)
- Tangible fixed assets -€38,792
down €38,792 (-11.1%), from €350,190 to €311,399
of which Furniture and vehicles: -€23,325
- Current investments -€29,001
down €29,001 (-100.0%), from €29,001 to €0
- Receivables within one year +€23,007
up €23,007 (+86.2%), from €26,684 to €49,691
of which Trade receivables: +€18,851
- Reserves -€220,299
down €220,299 (-72.9%), from €302,021 to €81,722
of which Distributable reserves: -€220,299
- Other debts +€135,034
up €135,034 (+308.8%), from €43,722 to €178,756
- Debts after one year -€41,565
down €41,565 (-29.1%), from €142,976 to €101,410
of which Financial debts: -€25,315
- Gross operating margin +€14,215
up €14,215 (+28.2%), from €50,399 to €64,614
- Taxes +€3,796
up €3,796 (+133.5%), from €2,844 to €6,640
- Financial income +€1,954
up €1,954, from €0 to €1,954
of which Financial income: +€1,954
- Other operating charges -€723
down €723 (-36.0%), from €2,009 to €1,286
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 | €540,725 | €411,596 | -€129,128 | -23.9% |
| Fixed assets | 21/28 | €351,090 | €312,299 | -€38,792 | -11.0% |
| Tangible fixed assets | 22/27 | €350,190 | €311,399 | -€38,792 | -11.1% |
| Land and buildings | 22 | €268,722 | €255,257 | -€13,465 | -5.0% |
| Plant, machinery and equipment | 23 | €7,556 | €5,923 | -€1,633 | -21.6% |
| Furniture and vehicles | 24 | €73,175 | €49,850 | -€23,325 | -31.9% |
| Other tangible fixed assets | 26 | €738 | €369 | -€369 | -50.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €189,634 | €99,298 | -€90,337 | -47.6% |
| Amounts receivable within one year | 40/41 | €26,684 | €49,691 | +€23,007 | +86.2% |
| Trade receivables | 40 | €15,149 | €34,000 | +€18,851 | +124.4% |
| Other amounts receivable | 41 | €11,535 | €15,691 | +€4,156 | +36.0% |
| Current investments | 50/53 | €29,001 | €0 | -€29,001 | -100.0% |
| Cash at bank and in hand | 54/58 | €133,950 | €49,607 | -€84,343 | -63.0% |
| Total equity and liabilities | 10/49 | €540,725 | €411,596 | -€129,128 | -23.9% |
| Equity | 10/15 | €308,221 | €87,922 | -€220,299 | -71.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €302,021 | €81,722 | -€220,299 | -72.9% |
| Tax-exempt reserves | 132 | €5,603 | €5,603 | = | 0.0% |
| Distributable reserves | 133 | €296,418 | €76,119 | -€220,299 | -74.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,504 | €323,674 | +€91,170 | +39.2% |
| Amounts payable after more than one year | 17 | €142,976 | €101,410 | -€41,565 | -29.1% |
| Financial debts | 170/4 | €126,726 | €101,410 | -€25,315 | -20.0% |
| Other amounts payable | 178/9 | €16,250 | €0 | -€16,250 | -100.0% |
| Amounts payable within one year | 42/48 | €89,528 | €222,263 | +€132,736 | +148.3% |
| Current portion of amounts payable after more than one year | 42 | €24,577 | €22,974 | -€1,603 | -6.5% |
| Trade debts | 44 | €9,072 | €13,468 | +€4,395 | +48.4% |
| Suppliers | 440/4 | €9,072 | €13,468 | +€4,395 | +48.4% |
| Taxes, remuneration and social security | 45 | €12,156 | €7,066 | -€5,090 | -41.9% |
| Taxes | 450/3 | €8,749 | €7,066 | -€1,683 | -19.2% |
| Remuneration and social security | 454/9 | €3,407 | €0 | -€3,407 | -100.0% |
| Other amounts payable | 47/48 | €43,722 | €178,756 | +€135,034 | +308.8% |
| Non-recurring operating income | 76A | €63 | €0 | -€63 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,728 | €37,089 | +€361 | +1.0% |
| Other operating charges | 640/8 | €2,009 | €1,286 | -€723 | -36.0% |
| Non-recurring operating charges | 66A | €0 | €2,968 | +€2,968 | |
| Gross operating margin | 9900 | €50,399 | €64,614 | +€14,215 | +28.2% |
| Operating profit (loss) | 9901 | €11,663 | €23,271 | +€11,608 | +99.5% |
| Financial income | 75/76B | €0 | €1,954 | +€1,954 | |
| Recurring financial income | 75 | €0 | €1,954 | +€1,954 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €3,568 | €3,883 | +€315 | +8.8% |
| Recurring financial charges | 65 | €3,568 | €3,883 | +€315 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €8,095 | €21,342 | +€13,247 | +163.6% |
| Income taxes | 67/77 | €2,844 | €6,640 | +€3,796 | +133.5% |
| Profit (loss) for the period | 9904 | €5,251 | €14,702 | +€9,451 | +180.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,251 | €14,702 | +€9,451 | +180.0% |
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 3 October 2026 via checked.be.