Lente: 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.
Lente
Largest movements
- Receivables within one year +€14,387
up €14,387 (+28.2%), from €50,953 to €65,340
- Tangible fixed assets -€8,342
down €8,342 (-60.5%), from €13,797 to €5,456
of which Furniture and vehicles: -€8,211
- Deferred charges and accrued income -€4,041
down €4,041 (-73.7%), from €5,481 to €1,440
- Cash +€1,049
up €1,049 (+17.0%), from €6,184 to €7,233
mainly Net result for the year (+€26,199) and Tax, wage and social debts (+€7,827)
- Profit (loss) carried forward +€26,199
up €26,199 (+115%), from €22,687 to €48,886
- Other debts -€13,328
down €13,328 (-61.0%), from €21,841 to €8,513
- Accrued charges and deferred income -€11,928
down €11,928 (-91.7%), from €13,002 to €1,075
- Tax, wage and social debts +€7,827
up €7,827 (+91.1%), from €8,590 to €16,417
of which Taxes: +€10,327
- Trade debts -€5,716
down €5,716 (-78.4%), from €7,294 to €1,578
- Gross operating margin +€8,775
up €8,775 (+26.7%), from €32,860 to €41,635
- Other operating charges +€4,142
up €4,142 (+2,330%), from €178 to €4,320
- Depreciation -€2,494
down €2,494 (-51.9%), from €4,804 to €2,310
- Taxes +€1,557
up €1,557 (+25.6%), from €6,090 to €7,648
- Financial charges +€1,088
up €1,088 (+1,526%), from €71 to €1,159
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 | €76,414 | €79,469 | +€3,054 | +4.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €13,797 | €5,456 | -€8,342 | -60.5% |
| Tangible fixed assets | 22/27 | €13,797 | €5,456 | -€8,342 | -60.5% |
| Plant, machinery and equipment | 23 | €522 | €392 | -€131 | -25.0% |
| Furniture and vehicles | 24 | €13,275 | €5,064 | -€8,211 | -61.9% |
| Current assets | 29/58 | €62,617 | €74,013 | +€11,396 | +18.2% |
| Amounts receivable within one year | 40/41 | €50,953 | €65,340 | +€14,387 | +28.2% |
| Trade receivables | 40 | €50,953 | €65,340 | +€14,387 | +28.2% |
| Cash at bank and in hand | 54/58 | €6,184 | €7,233 | +€1,049 | +17.0% |
| Deferred charges and accrued income | 490/1 | €5,481 | €1,440 | -€4,041 | -73.7% |
| Total equity and liabilities | 10/49 | €76,414 | €79,469 | +€3,054 | +4.0% |
| Equity | 10/15 | €25,687 | €51,886 | +€26,199 | +102% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,687 | €48,886 | +€26,199 | +115% |
| Amounts payable | 17/49 | €50,727 | €27,583 | -€23,144 | -45.6% |
| Amounts payable within one year | 42/48 | €37,725 | €26,508 | -€11,217 | -29.7% |
| Trade debts | 44 | €7,294 | €1,578 | -€5,716 | -78.4% |
| Suppliers | 440/4 | €7,294 | €1,578 | -€5,716 | -78.4% |
| Taxes, remuneration and social security | 45 | €8,590 | €16,417 | +€7,827 | +91.1% |
| Taxes | 450/3 | €6,090 | €16,417 | +€10,327 | +170% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €21,841 | €8,513 | -€13,328 | -61.0% |
| Accrued charges and deferred income | 492/3 | €13,002 | €1,075 | -€11,928 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,804 | €2,310 | -€2,494 | -51.9% |
| Other operating charges | 640/8 | €178 | €4,320 | +€4,142 | +2,330% |
| Gross operating margin | 9900 | €32,860 | €41,635 | +€8,775 | +26.7% |
| Operating profit (loss) | 9901 | €27,879 | €35,006 | +€7,127 | +25.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €71 | €1,159 | +€1,088 | +1,526% |
| Recurring financial charges | 65 | €71 | €1,159 | +€1,088 | +1,526% |
| Profit (loss) for the period before taxes | 9903 | €27,815 | €33,846 | +€6,032 | +21.7% |
| Income taxes | 67/77 | €6,090 | €7,648 | +€1,557 | +25.6% |
| Profit (loss) for the period | 9904 | €21,724 | €26,199 | +€4,474 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,724 | €26,199 | +€4,474 | +20.6% |
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 20 October 2026 via checked.be.