LENIS: 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.
LENIS
Largest movements
- Cash +€20,018
up €20,018 (+50.8%), from €39,370 to €59,389
mainly Net result for the year (+€97,999) and Tax, wage and social debts (+€13,786)
- Profit (loss) carried forward +€97,999
up €97,999 (+309.0%), from €31,720 to €129,719
- Debts after one year -€96,533
down €96,533 (-27.2%), from €355,515 to €258,982
- Tax, wage and social debts +€13,786
up €13,786 (+62.7%), from €21,987 to €35,773
- Gross operating margin +€87,610
up €87,610 (+185.8%), from €47,159 to €134,769
- Taxes +€18,465
up €18,465 (+229.3%), from €8,053 to €26,518
- Financial charges +€3,011
up €3,011 (+42.0%), from €7,176 to €10,187
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 | €607,520 | €627,539 | +€20,018 | +3.3% |
| Fixed assets | 21/28 | €550,000 | €550,000 | = | 0.0% |
| Financial fixed assets | 28 | €550,000 | €550,000 | = | 0.0% |
| Current assets | 29/58 | €57,520 | €77,539 | +€20,018 | +34.8% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,150 | = | 0.0% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,370 | €59,389 | +€20,018 | +50.8% |
| Total equity and liabilities | 10/49 | €607,520 | €627,539 | +€20,018 | +3.3% |
| Equity | 10/15 | €131,720 | €229,719 | +€97,999 | +74.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,720 | €129,719 | +€97,999 | +309.0% |
| Amounts payable | 17/49 | €475,801 | €397,820 | -€77,981 | -16.4% |
| Amounts payable after more than one year | 17 | €355,515 | €258,982 | -€96,533 | -27.2% |
| Financial debts | 170/4 | €355,515 | €258,982 | -€96,533 | -27.2% |
| Amounts payable within one year | 42/48 | €120,285 | €138,838 | +€18,552 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €94,485 | €96,533 | +€2,048 | +2.2% |
| Trade debts | 44 | €1,230 | €0 | -€1,230 | -100.0% |
| Suppliers | 440/4 | €1,230 | €0 | -€1,230 | -100.0% |
| Taxes, remuneration and social security | 45 | €21,987 | €35,773 | +€13,786 | +62.7% |
| Taxes | 450/3 | €21,987 | €35,773 | +€13,786 | +62.7% |
| Other amounts payable | 47/48 | €2,584 | €6,532 | +€3,948 | +152.8% |
| Other operating charges | 640/8 | €211 | €66 | -€145 | -68.8% |
| Gross operating margin | 9900 | €47,159 | €134,769 | +€87,610 | +185.8% |
| Operating profit (loss) | 9901 | €46,948 | €134,703 | +€87,755 | +186.9% |
| Financial charges | 65/66B | €7,176 | €10,187 | +€3,011 | +42.0% |
| Recurring financial charges | 65 | €7,176 | €10,187 | +€3,011 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €39,772 | €124,517 | +€84,744 | +213.1% |
| Income taxes | 67/77 | €8,053 | €26,518 | +€18,465 | +229.3% |
| Profit (loss) for the period | 9904 | €31,720 | €97,999 | +€66,279 | +209.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,720 | €97,999 | +€66,279 | +209.0% |
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 7 October 2026 via checked.be.