LENKA: 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.
LENKA
Largest movements
- Cash +€4,990
up €4,990 (+33.2%), from €15,024 to €20,014
mainly Net result for the year (+€3,276) and Tax, wage and social debts (+€1,167)
- Tangible fixed assets -€1,025
down €1,025 (-5.4%), from €19,133 to €18,109
- Profit (loss) carried forward +€3,276
up €3,276 (+2.3%), from -€143,311 to -€140,035
- Tax, wage and social debts +€1,167
up €1,167 (+1942.5%), from €60 to €1,227
- Gross operating margin +€1,393
up €1,393 (+23.5%), from €5,927 to €7,320
- Taxes +€1,167
up €1,167 (+1942.5%), from €60 to €1,227
- Depreciation -€767
down €767 (-42.8%), from €1,792 to €1,025
- Other operating charges +€508
up €508 (+64.4%), from €788 to €1,296
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 | €34,228 | €38,563 | +€4,334 | +12.7% |
| Fixed assets | 21/28 | €19,133 | €18,109 | -€1,025 | -5.4% |
| Tangible fixed assets | 22/27 | €19,133 | €18,109 | -€1,025 | -5.4% |
| Land and buildings | 22 | €19,133 | €18,109 | -€1,025 | -5.4% |
| Current assets | 29/58 | €15,095 | €20,454 | +€5,359 | +35.5% |
| Cash at bank and in hand | 54/58 | €15,024 | €20,014 | +€4,990 | +33.2% |
| Deferred charges and accrued income | 490/1 | €71 | €440 | +€369 | +520.1% |
| Total equity and liabilities | 10/49 | €34,228 | €38,563 | +€4,334 | +12.7% |
| Equity | 10/15 | -€112,324 | -€109,048 | +€3,276 | +2.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,311 | -€140,035 | +€3,276 | +2.3% |
| Amounts payable | 17/49 | €146,552 | €147,611 | +€1,059 | +0.7% |
| Amounts payable within one year | 42/48 | €146,552 | €147,611 | +€1,059 | +0.7% |
| Taxes, remuneration and social security | 45 | €60 | €1,227 | +€1,167 | +1942.5% |
| Taxes | 450/3 | €60 | €1,227 | +€1,167 | +1942.5% |
| Other amounts payable | 47/48 | €146,492 | €146,384 | -€108 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €1,025 | -€767 | -42.8% |
| Other operating charges | 640/8 | €788 | €1,296 | +€508 | +64.4% |
| Gross operating margin | 9900 | €5,927 | €7,320 | +€1,393 | +23.5% |
| Operating profit (loss) | 9901 | €3,347 | €4,999 | +€1,653 | +49.4% |
| Financial charges | 65/66B | €443 | €497 | +€54 | +12.1% |
| Recurring financial charges | 65 | €443 | €497 | +€54 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €2,903 | €4,503 | +€1,599 | +55.1% |
| Income taxes | 67/77 | €60 | €1,227 | +€1,167 | +1942.5% |
| Profit (loss) for the period | 9904 | €2,843 | €3,276 | +€432 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,843 | €3,276 | +€432 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.