LENIMENTUS: 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.
LENIMENTUS
Largest movements
- Cash +€37,147
up €37,147 (+29.6%), from €125,637 to €162,784
mainly Net result for the year (+€73,856) and Deferred charges and accrued income (+€1,533)
- Receivables within one year +€36,626
up €36,626 (+77.3%), from €47,407 to €84,033
of which Other amounts receivable: +€35,858
- Reserves +€73,856
up €73,856 (+49.0%), from €150,707 to €224,562
- Gross operating margin +€15,347
up €15,347 (+16.9%), from €90,558 to €105,905
- Taxes +€4,600
up €4,600 (+18.6%), from €24,754 to €29,354
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 | €179,814 | €251,701 | +€71,887 | +40.0% |
| Fixed assets | 21/28 | €353 | - | -€353 | |
| Tangible fixed assets | 22/27 | €353 | - | -€353 | |
| Furniture and vehicles | 24 | €353 | - | -€353 | |
| Current assets | 29/58 | €179,461 | €251,701 | +€72,240 | +40.3% |
| Amounts receivable within one year | 40/41 | €47,407 | €84,033 | +€36,626 | +77.3% |
| Trade receivables | 40 | €14,616 | €15,384 | +€768 | +5.3% |
| Other amounts receivable | 41 | €32,791 | €68,648 | +€35,858 | +109.4% |
| Cash at bank and in hand | 54/58 | €125,637 | €162,784 | +€37,147 | +29.6% |
| Deferred charges and accrued income | 490/1 | €6,418 | €4,885 | -€1,533 | -23.9% |
| Total equity and liabilities | 10/49 | €179,814 | €251,701 | +€71,887 | +40.0% |
| Equity | 10/15 | €156,907 | €230,762 | +€73,856 | +47.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,707 | €224,562 | +€73,856 | +49.0% |
| Distributable reserves | 133 | €150,707 | €224,562 | +€73,856 | +49.0% |
| Amounts payable | 17/49 | €22,907 | €20,939 | -€1,969 | -8.6% |
| Amounts payable after more than one year | 17 | - | €175 | +€175 | |
| Financial debts | 170/4 | - | €175 | +€175 | |
| Amounts payable within one year | 42/48 | €22,907 | €20,764 | -€2,144 | -9.4% |
| Trade debts | 44 | €2,005 | €626 | -€1,380 | -68.8% |
| Suppliers | 440/4 | €2,005 | €626 | -€1,380 | -68.8% |
| Taxes, remuneration and social security | 45 | €20,902 | €20,138 | -€764 | -3.7% |
| Taxes | 450/3 | €20,902 | €20,138 | -€764 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €353 | -€1 | -0.3% |
| Other operating charges | 640/8 | €1,280 | €1,038 | -€241 | -18.8% |
| Gross operating margin | 9900 | €90,558 | €105,905 | +€15,347 | +16.9% |
| Operating profit (loss) | 9901 | €88,925 | €104,514 | +€15,589 | +17.5% |
| Financial income | 75/76B | €0 | €9 | +€9 | +2150.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +2150.0% |
| Financial charges | 65/66B | €1,537 | €1,313 | -€223 | -14.5% |
| Recurring financial charges | 65 | €1,537 | €1,313 | -€223 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €87,388 | €103,210 | +€15,821 | +18.1% |
| Income taxes | 67/77 | €24,754 | €29,354 | +€4,600 | +18.6% |
| Profit (loss) for the period | 9904 | €62,635 | €73,856 | +€11,221 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,635 | €73,856 | +€11,221 | +17.9% |
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 8 October 2026 via checked.be.