Lennert Plessers: what changed
Lennert Plessers
Largest movements
- Receivables within one year +€31,921
up €31,921 (+890%), from €3,588 to €35,509
of which Other amounts receivable: +€31,622
- Deferred charges and accrued income -€10,842
no longer reported in 2025 (was €10,842)
- Cash -€2,349
down €2,349 (-3.8%), from €61,895 to €59,546
mainly Receivables within one year (-€31,921) and Other debts (-€7,615)
- Reserves +€25,466
up €25,466 (+41.4%), from €61,574 to €87,040
- Other debts -€7,615
down €7,615 (-98.1%), from €7,760 to €144
- Tax, wage and social debts +€2,536
up €2,536 (+144%), from €1,759 to €4,295
of which Taxes: +€3,877
- Trade debts -€1,108
down €1,108 (-65.8%), from €1,684 to €576
- Gross operating margin -€8,231
down €8,231 (-18.9%), from €43,624 to €35,393
- Financial charges -€849
down €849 (-85.0%), from €999 to €150
- Taxes +€737
up €737 (+7.8%), from €9,418 to €10,155
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,325 | €95,055 | +€18,730 | +24.5% |
| Current assets | 29/58 | €76,325 | €95,055 | +€18,730 | +24.5% |
| Amounts receivable within one year | 40/41 | €3,588 | €35,509 | +€31,921 | +890% |
| Trade receivables | 40 | €1,848 | €2,146 | +€299 | +16.2% |
| Other amounts receivable | 41 | €1,741 | €33,363 | +€31,622 | +1,817% |
| Cash at bank and in hand | 54/58 | €61,895 | €59,546 | -€2,349 | -3.8% |
| Deferred charges and accrued income | 490/1 | €10,842 | - | -€10,842 | |
| Total equity and liabilities | 10/49 | €76,325 | €95,055 | +€18,730 | +24.5% |
| Equity | 10/15 | €64,574 | €90,040 | +€25,466 | +39.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,574 | €87,040 | +€25,466 | +41.4% |
| Distributable reserves | 133 | €61,574 | €87,040 | +€25,466 | +41.4% |
| Amounts payable | 17/49 | €11,751 | €5,015 | -€6,736 | -57.3% |
| Amounts payable within one year | 42/48 | €11,202 | €5,015 | -€6,187 | -55.2% |
| Trade debts | 44 | €1,684 | €576 | -€1,108 | -65.8% |
| Suppliers | 440/4 | €1,684 | €576 | -€1,108 | -65.8% |
| Taxes, remuneration and social security | 45 | €1,759 | €4,295 | +€2,536 | +144% |
| Taxes | 450/3 | €418 | €4,295 | +€3,877 | +928% |
| Remuneration and social security | 454/9 | €1,341 | - | -€1,341 | |
| Other amounts payable | 47/48 | €7,760 | €144 | -€7,615 | -98.1% |
| Accrued charges and deferred income | 492/3 | €549 | - | -€549 | |
| Other operating charges | 640/8 | €196 | - | -€196 | |
| Gross operating margin | 9900 | €43,624 | €35,393 | -€8,231 | -18.9% |
| Operating profit (loss) | 9901 | €43,428 | €35,393 | -€8,035 | -18.5% |
| Financial income | 75/76B | €6 | €378 | +€372 | +5,963% |
| Recurring financial income | 75 | €6 | €378 | +€372 | +5,963% |
| Financial charges | 65/66B | €999 | €150 | -€849 | -85.0% |
| Recurring financial charges | 65 | €999 | €150 | -€849 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €42,436 | €35,621 | -€6,815 | -16.1% |
| Income taxes | 67/77 | €9,418 | €10,155 | +€737 | +7.8% |
| Profit (loss) for the period | 9904 | €33,018 | €25,466 | -€7,552 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,018 | €25,466 | -€7,552 | -22.9% |
Next steps
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 3 November 2026 via checked.be.