LENTAAN: 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.
LENTAAN
Largest movements
- Cash +€62,145
up €62,145 (+127%), from €49,005 to €111,151
mainly Current investments (+€50,000) and Other debts (+€42,818)
- Current investments -€50,000
down €50,000 (-66.5%), from €75,200 to €25,200
- Receivables within one year +€4,452
up €4,452 (+14.4%), from €30,934 to €35,386
of which Trade receivables: +€4,944
- Other debts +€42,818
up €42,818 (+190%), from €22,582 to €65,400
- Reserves -€32,455
down €32,455 (-27.2%), from €119,474 to €87,020
- Tax, wage and social debts +€5,632
up €5,632 (+46.0%), from €12,238 to €17,870
- Gross operating margin +€18,863
up €18,863 (+50.5%), from €37,358 to €56,220
- Taxes +€4,002
up €4,002 (+45.5%), from €8,786 to €12,788
- Financial charges +€631
up €631 (+53.3%), from €1,183 to €1,813
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 | €160,076 | €175,743 | +€15,666 | +9.8% |
| Fixed assets | 21/28 | €4,937 | €4,005 | -€931 | -18.9% |
| Tangible fixed assets | 22/27 | €4,937 | €4,005 | -€931 | -18.9% |
| Plant, machinery and equipment | 23 | €4,937 | €3,145 | -€1,792 | -36.3% |
| Furniture and vehicles | 24 | - | €860 | +€860 | |
| Current assets | 29/58 | €155,139 | €171,737 | +€16,598 | +10.7% |
| Amounts receivable within one year | 40/41 | €30,934 | €35,386 | +€4,452 | +14.4% |
| Trade receivables | 40 | €20,682 | €25,626 | +€4,944 | +23.9% |
| Other amounts receivable | 41 | €10,252 | €9,760 | -€492 | -4.8% |
| Current investments | 50/53 | €75,200 | €25,200 | -€50,000 | -66.5% |
| Cash at bank and in hand | 54/58 | €49,005 | €111,151 | +€62,145 | +127% |
| Total equity and liabilities | 10/49 | €160,076 | €175,743 | +€15,666 | +9.8% |
| Equity | 10/15 | €122,474 | €90,020 | -€32,455 | -26.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €119,474 | €87,020 | -€32,455 | -27.2% |
| Distributable reserves | 133 | €119,474 | €87,020 | -€32,455 | -27.2% |
| Amounts payable | 17/49 | €37,602 | €85,723 | +€48,121 | +128% |
| Amounts payable within one year | 42/48 | €37,602 | €85,723 | +€48,121 | +128% |
| Trade debts | 44 | €2,782 | €2,453 | -€329 | -11.8% |
| Suppliers | 440/4 | €2,782 | €2,453 | -€329 | -11.8% |
| Taxes, remuneration and social security | 45 | €12,238 | €17,870 | +€5,632 | +46.0% |
| Taxes | 450/3 | €12,238 | €17,870 | +€5,632 | +46.0% |
| Other amounts payable | 47/48 | €22,582 | €65,400 | +€42,818 | +190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,805 | €2,199 | +€394 | +21.8% |
| Other operating charges | 640/8 | €1,799 | €1,434 | -€365 | -20.3% |
| Gross operating margin | 9900 | €37,358 | €56,220 | +€18,863 | +50.5% |
| Operating profit (loss) | 9901 | €33,753 | €52,587 | +€18,834 | +55.8% |
| Financial income | 75/76B | €2,783 | €2,500 | -€282 | -10.1% |
| Recurring financial income | 75 | €2,783 | €2,500 | -€282 | -10.1% |
| Financial charges | 65/66B | €1,183 | €1,813 | +€631 | +53.3% |
| Recurring financial charges | 65 | €1,183 | €1,813 | +€631 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €35,353 | €53,274 | +€17,921 | +50.7% |
| Income taxes | 67/77 | €8,786 | €12,788 | +€4,002 | +45.5% |
| Profit (loss) for the period | 9904 | €26,567 | €40,486 | +€13,920 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,567 | €40,486 | +€13,920 | +52.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.