LENLAVA: what changed
Two financial 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.
LENLAVA
Largest movements
- Receivables within one year +€27,688
up €27,688 (+44.8%), from €61,838 to €89,526
of which Other amounts receivable: +€17,381
- Tangible fixed assets +€13,638
new in 2025: €13,638
- Cash -€3,633
down €3,633 (-14.1%), from €25,742 to €22,109
mainly Receivables within one year (-€27,688) and Tax, wage and social debts (-€18,591)
- Deferred charges and accrued income +€1,807
new in 2025: €1,807
- Reserves +€45,355
up €45,355 (+96.6%), from €46,932 to €92,287
- Tax, wage and social debts -€18,591
down €18,591 (-54.4%), from €34,161 to €15,570
of which Taxes: -€18,770
- Trade debts +€8,505
up €8,505 (+572%), from €1,487 to €9,991
- Accrued charges and deferred income +€4,231
new in 2025: €4,231
- Gross operating margin -€6,424
down €6,424 (-9.2%), from €69,808 to €63,384
- Taxes -€4,991
down €4,991 (-23.7%), from €21,100 to €16,109
- Other operating charges -€1,341
down €1,341 (-82.0%), from €1,634 to €293
- Financial charges +€1,135
up €1,135 (+803%), from €141 to €1,276
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.
Derived cash bridge
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 | €87,581 | €127,080 | +€39,500 | +45.1% |
| Fixed assets | 21/28 | - | €13,638 | +€13,638 | |
| Tangible fixed assets | 22/27 | - | €13,638 | +€13,638 | |
| Furniture and vehicles | 24 | - | €13,638 | +€13,638 | |
| Current assets | 29/58 | €87,581 | €113,442 | +€25,862 | +29.5% |
| Amounts receivable within one year | 40/41 | €61,838 | €89,526 | +€27,688 | +44.8% |
| Trade receivables | 40 | €55,424 | €65,730 | +€10,306 | +18.6% |
| Other amounts receivable | 41 | €6,415 | €23,796 | +€17,381 | +271% |
| Cash at bank and in hand | 54/58 | €25,742 | €22,109 | -€3,633 | -14.1% |
| Deferred charges and accrued income | 490/1 | - | €1,807 | +€1,807 | |
| Total equity and liabilities | 10/49 | €87,581 | €127,080 | +€39,500 | +45.1% |
| Equity | 10/15 | €51,932 | €97,287 | +€45,355 | +87.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,932 | €92,287 | +€45,355 | +96.6% |
| Distributable reserves | 133 | €46,932 | €92,287 | +€45,355 | +96.6% |
| Amounts payable | 17/49 | €35,648 | €29,793 | -€5,855 | -16.4% |
| Amounts payable within one year | 42/48 | €35,648 | €25,562 | -€10,086 | -28.3% |
| Trade debts | 44 | €1,487 | €9,991 | +€8,505 | +572% |
| Suppliers | 440/4 | €1,487 | €9,991 | +€8,505 | +572% |
| Taxes, remuneration and social security | 45 | €34,161 | €15,570 | -€18,591 | -54.4% |
| Taxes | 450/3 | €32,161 | €13,391 | -€18,770 | -58.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,179 | +€179 | +9.0% |
| Accrued charges and deferred income | 492/3 | - | €4,231 | +€4,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €583 | +€583 | |
| Other operating charges | 640/8 | €1,634 | €293 | -€1,341 | -82.0% |
| Gross operating margin | 9900 | €69,808 | €63,384 | -€6,424 | -9.2% |
| Operating profit (loss) | 9901 | €68,174 | €62,508 | -€5,666 | -8.3% |
| Financial income | 75/76B | - | €233 | +€233 | |
| Recurring financial income | 75 | - | €233 | +€233 | |
| Financial charges | 65/66B | €141 | €1,276 | +€1,135 | +803% |
| Recurring financial charges | 65 | €141 | €1,276 | +€1,135 | +803% |
| Profit (loss) for the period before taxes | 9903 | €68,033 | €61,464 | -€6,569 | -9.7% |
| Income taxes | 67/77 | €21,100 | €16,109 | -€4,991 | -23.7% |
| Profit (loss) for the period | 9904 | €46,932 | €45,355 | -€1,578 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,932 | €45,355 | -€1,578 | -3.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.