Lenip: 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.
Lenip
Largest movements
- Cash -€31,220
down €31,220 (-5.3%), from €593,488 to €562,267
mainly Debts after one year (-€60,000) and Deferred charges and accrued income (-€8,451)
- Debts after one year -€60,000
down €60,000 (-21.0%), from €286,257 to €226,257
- Reserves +€25,000
up €25,000 (+7.1%), from €352,108 to €377,108
- Financial charges -€3,370
down €3,370 (-13.6%), from €24,701 to €21,331
- Taxes +€2,297
up €2,297 (+24.0%), from €9,556 to €11,853
- Depreciation -€2,079
down €2,079 (-13.5%), from €15,344 to €13,265
- Other operating charges -€1,305
down €1,305 (-16.0%), from €8,177 to €6,872
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 | €1,412,501 | €1,375,879 | -€36,622 | -2.6% |
| Fixed assets | 21/28 | €258,533 | €245,268 | -€13,265 | -5.1% |
| Tangible fixed assets | 22/27 | €258,533 | €245,268 | -€13,265 | -5.1% |
| Land and buildings | 22 | €256,309 | €243,593 | -€12,716 | -5.0% |
| Plant, machinery and equipment | 23 | €2,225 | €1,675 | -€550 | -24.7% |
| Current assets | 29/58 | €1,153,967 | €1,130,610 | -€23,357 | -2.0% |
| Amounts receivable within one year | 40/41 | €29,923 | €29,336 | -€587 | -2.0% |
| Trade receivables | 40 | €1,587 | €2,499 | +€913 | +57.5% |
| Other amounts receivable | 41 | €28,336 | €26,836 | -€1,500 | -5.3% |
| Current investments | 50/53 | €528,724 | €528,724 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €593,488 | €562,267 | -€31,220 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,833 | €10,283 | +€8,451 | +461.1% |
| Total equity and liabilities | 10/49 | €1,412,501 | €1,375,879 | -€36,622 | -2.6% |
| Equity | 10/15 | €1,092,594 | €1,118,194 | +€25,601 | +2.3% |
| Contributions | 10/11 | €226,085 | €226,085 | = | 0.0% |
| Reserves | 13 | €352,108 | €377,108 | +€25,000 | +7.1% |
| Distributable reserves | 133 | €352,108 | €377,108 | +€25,000 | +7.1% |
| Profit (loss) carried forward | 14 | €514,400 | €515,001 | +€601 | +0.1% |
| Amounts payable | 17/49 | €319,907 | €257,684 | -€62,223 | -19.5% |
| Amounts payable after more than one year | 17 | €286,257 | €226,257 | -€60,000 | -21.0% |
| Other amounts payable | 178/9 | €286,257 | €226,257 | -€60,000 | -21.0% |
| Amounts payable within one year | 42/48 | €5,100 | €10,611 | +€5,511 | +108.0% |
| Trade debts | 44 | €2,910 | €7,805 | +€4,895 | +168.2% |
| Suppliers | 440/4 | €2,910 | €7,805 | +€4,895 | +168.2% |
| Taxes, remuneration and social security | 45 | €1,900 | €2,500 | +€600 | +31.6% |
| Taxes | 450/3 | €1,900 | €2,500 | +€600 | +31.6% |
| Other amounts payable | 47/48 | €290 | €306 | +€15 | +5.3% |
| Accrued charges and deferred income | 492/3 | €28,550 | €20,816 | -€7,734 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,344 | €13,265 | -€2,079 | -13.5% |
| Other operating charges | 640/8 | €8,177 | €6,872 | -€1,305 | -16.0% |
| Gross operating margin | 9900 | €76,483 | €76,114 | -€369 | -0.5% |
| Operating profit (loss) | 9901 | €52,961 | €55,977 | +€3,015 | +5.7% |
| Financial income | 75/76B | €2,256 | €2,807 | +€551 | +24.4% |
| Recurring financial income | 75 | €2,256 | €2,807 | +€551 | +24.4% |
| Financial charges | 65/66B | €24,701 | €21,331 | -€3,370 | -13.6% |
| Recurring financial charges | 65 | €24,701 | €21,331 | -€3,370 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €30,516 | €37,453 | +€6,937 | +22.7% |
| Income taxes | 67/77 | €9,556 | €11,853 | +€2,297 | +24.0% |
| Profit (loss) for the period | 9904 | €20,960 | €25,601 | +€4,640 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,960 | €25,601 | +€4,640 | +22.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.