LENIMO: 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.
LENIMO
Largest movements
- Tangible fixed assets +€2.8m
up €2.8m (+159.7%), from €1.7m to €4.5m
of which Land and buildings: +€2.9m
- Receivables within one year -€124,916
down €124,916 (-6.2%), from €2.0m to €1.9m
of which Other amounts receivable: -€124,916
- Revaluation surpluses +€2.9m
new in 2024: €2.9m
- Profit (loss) carried forward -€826,006
down €826,006 (-772.6%), from -€106,907 to -€932,912
- Tax, wage and social debts +€680,832
up €680,832 (+1258.3%), from €54,108 to €734,941
- Debts after one year -€171,481
down €171,481 (-10.4%), from €1.7m to €1.5m
of which Financial debts: -€171,481
- Other debts +€97,174
up €97,174 (+77.1%), from €126,011 to €223,185
- Taxes +€608,509
up €608,509 (+42521.3%), from €1,431 to €609,941
- Financial charges +€119,248
up €119,248 (+195.1%), from €61,106 to €180,354
of which Financial charges: +€119,248
- Depreciation +€97,932
up €97,932 (+80.7%), from €121,323 to €219,255
- Gross operating margin +€70,848
up €70,848 (+96.6%), from €73,311 to €144,159
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,751,495 | €6,419,251 | +€2.7m | +71.1% |
| Fixed assets | 21/28 | €1,747,582 | €4,534,146 | +€2.8m | +159.5% |
| Tangible fixed assets | 22/27 | €1,744,843 | €4,531,407 | +€2.8m | +159.7% |
| Land and buildings | 22 | €1,546,653 | €4,406,496 | +€2.9m | +184.9% |
| Plant, machinery and equipment | 23 | €198,190 | €124,911 | -€73,279 | -37.0% |
| Financial fixed assets | 28 | €2,739 | €2,739 | = | 0.0% |
| Current assets | 29/58 | €2,003,913 | €1,885,105 | -€118,808 | -5.9% |
| Amounts receivable within one year | 40/41 | €2,000,596 | €1,875,681 | -€124,916 | -6.2% |
| Trade receivables | 40 | €34,097 | €34,097 | = | 0.0% |
| Other amounts receivable | 41 | €1,966,500 | €1,841,584 | -€124,916 | -6.4% |
| Cash at bank and in hand | 54/58 | €3,316 | €9,425 | +€6,108 | +184.2% |
| Total equity and liabilities | 10/49 | €3,751,495 | €6,419,251 | +€2.7m | +71.1% |
| Equity | 10/15 | €1,386,553 | €3,519,455 | +€2.1m | +153.8% |
| Contributions | 10/11 | €224,052 | €224,052 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,914,742 | +€2.9m | |
| Reserves | 13 | €1,269,408 | €1,313,573 | +€44,165 | +3.5% |
| Tax-exempt reserves | 132 | €559,817 | €512,906 | -€46,911 | -8.4% |
| Distributable reserves | 133 | €709,591 | €800,667 | +€91,076 | +12.8% |
| Profit (loss) carried forward | 14 | -€106,907 | -€932,912 | -€826,006 | -772.6% |
| Provisions and deferred taxes | 16 | €186,606 | €170,969 | -€15,637 | -8.4% |
| Deferred taxes | 168 | €186,606 | €170,969 | -€15,637 | -8.4% |
| Amounts payable | 17/49 | €2,178,336 | €2,728,827 | +€550,491 | +25.3% |
| Amounts payable after more than one year | 17 | €1,656,721 | €1,485,240 | -€171,481 | -10.4% |
| Financial debts | 170/4 | €1,636,321 | €1,464,840 | -€171,481 | -10.5% |
| Other amounts payable | 178/9 | €20,400 | €20,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €499,255 | €1,217,556 | +€718,300 | +143.9% |
| Current portion of amounts payable after more than one year | 42 | €182,674 | €200,169 | +€17,495 | +9.6% |
| Trade debts | 44 | €136,462 | €59,262 | -€77,200 | -56.6% |
| Suppliers | 440/4 | €136,462 | €59,262 | -€77,200 | -56.6% |
| Taxes, remuneration and social security | 45 | €54,108 | €734,941 | +€680,832 | +1258.3% |
| Taxes | 450/3 | €54,108 | €734,941 | +€680,832 | +1258.3% |
| Other amounts payable | 47/48 | €126,011 | €223,185 | +€97,174 | +77.1% |
| Accrued charges and deferred income | 492/3 | €22,359 | €26,031 | +€3,672 | +16.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,323 | €219,255 | +€97,932 | +80.7% |
| Other operating charges | 640/8 | €12,975 | €13,776 | +€801 | +6.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €73,311 | €144,159 | +€70,848 | +96.6% |
| Operating profit (loss) | 9901 | -€60,987 | -€88,872 | -€27,885 | -45.7% |
| Financial income | 75/76B | €13 | €29 | +€16 | +123.7% |
| Recurring financial income | 75 | €13 | €29 | +€16 | +123.7% |
| Financial charges | 65/66B | €61,106 | €180,354 | +€119,248 | +195.1% |
| Recurring financial charges | 65 | €61,106 | €180,354 | +€119,248 | +195.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€122,080 | -€269,197 | -€147,117 | -120.5% |
| Transfer from deferred taxes | 780 | €79,948 | €15,637 | -€64,311 | -80.4% |
| Income taxes | 67/77 | €1,431 | €609,941 | +€608,509 | +42521.3% |
| Profit (loss) for the period | 9904 | -€43,562 | -€863,500 | -€819,938 | -1882.2% |
| Transfer from tax-exempt reserves | 789 | €239,845 | €46,911 | -€192,934 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €196,283 | -€816,589 | -€1.0m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.