LENILISE: what changed
Two financial 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.
LENILISE
Largest movements
- Cash +€32,021
up €32,021 (+16.1%), from €199,401 to €231,421
mainly Other debts (+€228,645) and Net result for the year (+€117,810)
- Other debts +€228,645
up €228,645, from €0 to €228,645
- Reserves -€144,500
down €144,500 (-100%), from €144,500 to €0
- Profit (loss) carried forward -€52,690
down €52,690 (-45.5%), from €115,912 to €63,222
- Tax, wage and social debts +€17,858
up €17,858 (+31.1%), from €57,381 to €75,239
of which Taxes: +€24,258
- Trade debts -€17,832
down €17,832 (-65.6%), from €27,201 to €9,368
- Gross operating margin +€7,329
up €7,329 (+4.8%), from €151,428 to €158,757
- Financial income -€2,257
down €2,257 (-99.6%), from €2,266 to €9
- Taxes +€1,863
up €1,863 (+5.4%), from €34,774 to €36,638
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.
Derived cash bridge
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 | €346,494 | €377,974 | +€31,480 | +9.1% |
| Fixed assets | 21/28 | €5,145 | €3,314 | -€1,832 | -35.6% |
| Tangible fixed assets | 22/27 | €5,145 | €3,314 | -€1,832 | -35.6% |
| Furniture and vehicles | 24 | €5,145 | €3,314 | -€1,832 | -35.6% |
| Current assets | 29/58 | €341,349 | €374,661 | +€33,312 | +9.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €141,011 | €142,243 | +€1,232 | +0.9% |
| Trade receivables | 40 | €116,332 | €141,737 | +€25,405 | +21.8% |
| Other amounts receivable | 41 | €24,678 | €506 | -€24,172 | -97.9% |
| Cash at bank and in hand | 54/58 | €199,401 | €231,421 | +€32,021 | +16.1% |
| Deferred charges and accrued income | 490/1 | €937 | €996 | +€59 | +6.3% |
| Total equity and liabilities | 10/49 | €346,494 | €377,974 | +€31,480 | +9.1% |
| Equity | 10/15 | €261,912 | €64,722 | -€197,190 | -75.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €144,500 | €0 | -€144,500 | -100% |
| Distributable reserves | 133 | €144,500 | €0 | -€144,500 | -100% |
| Profit (loss) carried forward | 14 | €115,912 | €63,222 | -€52,690 | -45.5% |
| Amounts payable | 17/49 | €84,582 | €313,253 | +€228,671 | +270% |
| Amounts payable within one year | 42/48 | €84,582 | €313,253 | +€228,671 | +270% |
| Trade debts | 44 | €27,201 | €9,368 | -€17,832 | -65.6% |
| Suppliers | 440/4 | €27,201 | €9,368 | -€17,832 | -65.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €57,381 | €75,239 | +€17,858 | +31.1% |
| Taxes | 450/3 | €50,981 | €75,239 | +€24,258 | +47.6% |
| Remuneration and social security | 454/9 | €6,400 | €0 | -€6,400 | -100% |
| Other amounts payable | 47/48 | €0 | €228,645 | +€228,645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €850 | €1,832 | +€982 | +115% |
| Other operating charges | 640/8 | €1,415 | €1,213 | -€203 | -14.3% |
| Gross operating margin | 9900 | €151,428 | €158,757 | +€7,329 | +4.8% |
| Operating profit (loss) | 9901 | €149,162 | €155,712 | +€6,550 | +4.4% |
| Financial income | 75/76B | €2,266 | €9 | -€2,257 | -99.6% |
| Recurring financial income | 75 | €2,266 | €9 | -€2,257 | -99.6% |
| Financial charges | 65/66B | €1,487 | €1,274 | -€213 | -14.3% |
| Recurring financial charges | 65 | €1,487 | €1,274 | -€213 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €149,941 | €154,447 | +€4,507 | +3.0% |
| Income taxes | 67/77 | €34,774 | €36,638 | +€1,863 | +5.4% |
| Profit (loss) for the period | 9904 | €115,166 | €117,810 | +€2,643 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,166 | €117,810 | +€2,643 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.