LENIMACO: 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.
LENIMACO
Largest movements
- Receivables within one year +€205,705
up €205,705 (+497.6%), from €41,343 to €247,048
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Profit (loss) carried forward +€129,752
up €129,752 (+52.3%), from €248,131 to €377,883
- Debts after one year -€47,914
down €47,914 (-7.0%), from €687,927 to €640,013
- Tax, wage and social debts +€40,080
up €40,080 (+42.5%), from €94,327 to €134,407
of which Taxes: +€32,080
- Gross operating margin -€166,180
down €166,180 (-45.2%), from €367,940 to €201,760
- Taxes -€39,717
down €39,717 (-51.1%), from €77,714 to €37,998
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 | €1,335,093 | €1,474,572 | +€139,479 | +10.4% |
| Formation expenses | 20 | €2,422 | €1,816 | -€605 | -25.0% |
| Fixed assets | 21/28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Current assets | 29/58 | €132,671 | €272,756 | +€140,085 | +105.6% |
| Amounts receivable within one year | 40/41 | €41,343 | €247,048 | +€205,705 | +497.6% |
| Trade receivables | 40 | €41,343 | €247,048 | +€205,705 | +497.6% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €29,950 | €24,610 | -€5,340 | -17.8% |
| Deferred charges and accrued income | 490/1 | €1,377 | €1,098 | -€280 | -20.3% |
| Total equity and liabilities | 10/49 | €1,335,093 | €1,474,572 | +€139,479 | +10.4% |
| Equity | 10/15 | €309,631 | €439,383 | +€129,752 | +41.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,131 | €377,883 | +€129,752 | +52.3% |
| Amounts payable | 17/49 | €1,025,462 | €1,035,189 | +€9,727 | +0.9% |
| Amounts payable after more than one year | 17 | €687,927 | €640,013 | -€47,914 | -7.0% |
| Financial debts | 170/4 | €687,927 | €640,013 | -€47,914 | -7.0% |
| Amounts payable within one year | 42/48 | €313,508 | €358,283 | +€44,775 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €68,668 | €71,404 | +€2,736 | +4.0% |
| Trade debts | 44 | €3,865 | €1,628 | -€2,237 | -57.9% |
| Suppliers | 440/4 | €3,865 | €1,628 | -€2,237 | -57.9% |
| Taxes, remuneration and social security | 45 | €94,327 | €134,407 | +€40,080 | +42.5% |
| Taxes | 450/3 | €94,327 | €126,407 | +€32,080 | +34.0% |
| Remuneration and social security | 454/9 | - | €8,000 | +€8,000 | |
| Other amounts payable | 47/48 | €146,648 | €150,844 | +€4,196 | +2.9% |
| Accrued charges and deferred income | 492/3 | €24,026 | €36,892 | +€12,866 | +53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €605 | = | 0.0% |
| Other operating charges | 640/8 | €280 | €354 | +€75 | +26.8% |
| Gross operating margin | 9900 | €367,940 | €201,760 | -€166,180 | -45.2% |
| Operating profit (loss) | 9901 | €367,055 | €200,800 | -€166,255 | -45.3% |
| Financial income | 75/76B | €680 | €695 | +€14 | +2.1% |
| Recurring financial income | 75 | €680 | €695 | +€14 | +2.1% |
| Financial charges | 65/66B | €33,310 | €32,912 | -€398 | -1.2% |
| Recurring financial charges | 65 | €33,310 | €32,912 | -€398 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €334,425 | €168,583 | -€165,842 | -49.6% |
| Income taxes | 67/77 | €77,714 | €37,998 | -€39,717 | -51.1% |
| Profit (loss) for the period | 9904 | €256,711 | €130,585 | -€126,126 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €256,711 | €130,585 | -€126,126 | -49.1% |
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 1 October 2026 via checked.be.