LENNA CONSULTING: what changed
What changed
LENNA CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€108,069
2024 · €149,197-€41,127
Equity
€258,766
2024 · €151,197+€107,569
Cash
€92,406
2024 · €57,389+€35,017
Balance sheet total
€349,246
2024 · €219,028+€130,218
Largest movements
Assets
- Current investments +€110,000
up €110,000 (+147%), from €75,000 to €185,000
- Cash +€35,017
up €35,017 (+61.0%), from €57,389 to €92,406
mainly Net result for the year (+€108,069) and Tax, wage and social debts (+€22,207)
- Tangible fixed assets -€13,172
down €13,172 (-26.2%), from €50,205 to €37,033
Equity and liabilities
- Reserves +€107,569
up €107,569 (+72.1%), from €149,197 to €256,766
- Tax, wage and social debts +€22,207
up €22,207 (+37.3%), from €59,461 to €81,668
Income statement
- Gross operating margin -€66,694
down €66,694 (-28.8%), from €231,635 to €164,941
- Taxes -€18,804
down €18,804 (-29.2%), from €64,461 to €45,657
- Financial income +€3,391
up €3,391 (+67,825%), from €5 to €3,396
- Depreciation -€3,012
down €3,012 (-18.6%), from €16,184 to €13,172
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€149,197
Gross operating margin
-€66,694
Depreciation
+€3,012
Other operating charges
+€776
Financial income
+€3,391
Financial charges
-€416
Taxes
+€18,804
Result 2025
€108,069
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€145,517
Investment
-€110,000
Financing
-€500
Cash 2024
€57,389
From operations (derived)
+€145,517
Net result for the year
+€108,069
Depreciation
+€13,172
Receivables within one year
+€2,301
Deferred charges and accrued income
-€675
Trade debts
+€604
Tax, wage and social debts
+€22,207
Other debts
+€114
Accrued charges and deferred income
-€275
Investment (derived)
-€110,000
Current investments
-€110,000
Financing
-€500
Contributions, distributions and other
-€500
Cash 2025
€92,406
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,028 | €349,246 | +€130,218 | +59.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €50,205 | €37,033 | -€13,172 | -26.2% |
| Tangible fixed assets | 22/27 | €50,205 | €37,033 | -€13,172 | -26.2% |
| Furniture and vehicles | 24 | €50,205 | €37,033 | -€13,172 | -26.2% |
| Current assets | 29/58 | €168,823 | €312,213 | +€143,390 | +84.9% |
| Amounts receivable within one year | 40/41 | €35,071 | €32,770 | -€2,301 | -6.6% |
| Trade receivables | 40 | €34,226 | €31,853 | -€2,373 | -6.9% |
| Other amounts receivable | 41 | €845 | €917 | +€72 | +8.5% |
| Current investments | 50/53 | €75,000 | €185,000 | +€110,000 | +147% |
| Cash at bank and in hand | 54/58 | €57,389 | €92,406 | +€35,017 | +61.0% |
| Deferred charges and accrued income | 490/1 | €1,363 | €2,038 | +€675 | +49.5% |
| Total equity and liabilities | 10/49 | €219,028 | €349,246 | +€130,218 | +59.5% |
| Equity | 10/15 | €151,197 | €258,766 | +€107,569 | +71.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €149,197 | €256,766 | +€107,569 | +72.1% |
| Distributable reserves | 133 | €149,197 | €256,766 | +€107,569 | +72.1% |
| Amounts payable | 17/49 | €67,831 | €90,481 | +€22,649 | +33.4% |
| Amounts payable after more than one year | 17 | €6,500 | €6,500 | = | 0.0% |
| Other amounts payable | 178/9 | €6,500 | €6,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,267 | €83,191 | +€22,924 | +38.0% |
| Trade debts | 44 | €223 | €826 | +€604 | +271% |
| Suppliers | 440/4 | €223 | €826 | +€604 | +271% |
| Taxes, remuneration and social security | 45 | €59,461 | €81,668 | +€22,207 | +37.3% |
| Taxes | 450/3 | €59,461 | €81,668 | +€22,207 | +37.3% |
| Other amounts payable | 47/48 | €583 | €697 | +€114 | +19.6% |
| Accrued charges and deferred income | 492/3 | €1,065 | €789 | -€275 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,184 | €13,172 | -€3,012 | -18.6% |
| Other operating charges | 640/8 | €1,623 | €848 | -€776 | -47.8% |
| Gross operating margin | 9900 | €231,635 | €164,941 | -€66,694 | -28.8% |
| Operating profit (loss) | 9901 | €213,828 | €150,921 | -€62,907 | -29.4% |
| Financial income | 75/76B | €5 | €3,396 | +€3,391 | +67,825% |
| Recurring financial income | 75 | €5 | €3,396 | +€3,391 | +67,825% |
| Financial charges | 65/66B | €175 | €591 | +€416 | +238% |
| Recurring financial charges | 65 | €175 | €591 | +€416 | +238% |
| Profit (loss) for the period before taxes | 9903 | €213,658 | €153,726 | -€59,932 | -28.1% |
| Income taxes | 67/77 | €64,461 | €45,657 | -€18,804 | -29.2% |
| Profit (loss) for the period | 9904 | €149,197 | €108,069 | -€41,127 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €149,197 | €108,069 | -€41,127 | -27.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.