LENTEBOS: 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.
LENTEBOS
Largest movements
- Tangible fixed assets -€43,485
down €43,485 (-14.0%), from €310,649 to €267,164
of which Land and buildings: -€49,966
- Stocks and contracts -€36,000
down €36,000 (-100%), from €36,000 to €0
- Receivables within one year +€22,452
up €22,452 (+74.1%), from €30,297 to €52,749
of which Trade receivables: +€20,446
- Cash +€21,732
up €21,732 (+526%), from €4,134 to €25,866
mainly Net result for the year (+€115,732) and Depreciation (+€52,950)
- Debts after one year -€150,000
down €150,000 (-100%), from €150,000 to €0
- Profit (loss) carried forward +€115,732
up €115,732 (+35.7%), from -€324,294 to -€208,562
- Current portion of long-term debt -€22,381
down €22,381 (-100%), from €22,381 to €0
- Other debts +€20,023
up €20,023, from €0 to €20,023
- Gross operating margin +€81,778
up €81,778 (+86.8%), from €94,188 to €175,967
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 | €387,775 | €348,652 | -€39,123 | -10.1% |
| Fixed assets | 21/28 | €310,649 | €267,164 | -€43,485 | -14.0% |
| Tangible fixed assets | 22/27 | €310,649 | €267,164 | -€43,485 | -14.0% |
| Land and buildings | 22 | €299,672 | €249,706 | -€49,966 | -16.7% |
| Plant, machinery and equipment | 23 | €10,977 | €13,856 | +€2,879 | +26.2% |
| Furniture and vehicles | 24 | €0 | €3,601 | +€3,601 | |
| Current assets | 29/58 | €77,126 | €81,489 | +€4,362 | +5.7% |
| Stocks and contracts in progress | 3 | €36,000 | €0 | -€36,000 | -100% |
| Stocks | 30/36 | €36,000 | €0 | -€36,000 | -100% |
| Amounts receivable within one year | 40/41 | €30,297 | €52,749 | +€22,452 | +74.1% |
| Trade receivables | 40 | €27,321 | €47,767 | +€20,446 | +74.8% |
| Other amounts receivable | 41 | €2,977 | €4,982 | +€2,006 | +67.4% |
| Cash at bank and in hand | 54/58 | €4,134 | €25,866 | +€21,732 | +526% |
| Deferred charges and accrued income | 490/1 | €6,695 | €2,874 | -€3,821 | -57.1% |
| Total equity and liabilities | 10/49 | €387,775 | €348,652 | -€39,123 | -10.1% |
| Equity | 10/15 | €184,306 | €300,038 | +€115,732 | +62.8% |
| Contributions | 10/11 | €508,600 | €508,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€324,294 | -€208,562 | +€115,732 | +35.7% |
| Amounts payable | 17/49 | €203,469 | €48,614 | -€154,855 | -76.1% |
| Amounts payable after more than one year | 17 | €150,000 | €0 | -€150,000 | -100% |
| Financial debts | 170/4 | €150,000 | €0 | -€150,000 | -100% |
| Amounts payable within one year | 42/48 | €53,469 | €48,614 | -€4,855 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €22,381 | €0 | -€22,381 | -100% |
| Trade debts | 44 | €30,241 | €27,537 | -€2,703 | -8.9% |
| Suppliers | 440/4 | €30,241 | €27,537 | -€2,703 | -8.9% |
| Taxes, remuneration and social security | 45 | €848 | €1,054 | +€206 | +24.3% |
| Taxes | 450/3 | €848 | €1,054 | +€206 | +24.3% |
| Other amounts payable | 47/48 | €0 | €20,023 | +€20,023 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €5,500 | €102,600 | +€97,100 | +1,765% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,216 | €52,950 | -€266 | -0.5% |
| Other operating charges | 640/8 | €5,697 | €4,755 | -€942 | -16.5% |
| Gross operating margin | 9900 | €94,188 | €175,967 | +€81,778 | +86.8% |
| Operating profit (loss) | 9901 | €35,275 | €118,261 | +€82,986 | +235% |
| Financial income | 75/76B | €169 | €995 | +€826 | +490% |
| Recurring financial income | 75 | €169 | €995 | +€826 | +490% |
| Financial charges | 65/66B | €3,234 | €3,341 | +€106 | +3.3% |
| Recurring financial charges | 65 | €3,234 | €3,341 | +€106 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €32,209 | €115,916 | +€83,706 | +260% |
| Income taxes | 67/77 | €430 | €184 | -€246 | -57.3% |
| Profit (loss) for the period | 9904 | €31,779 | €115,732 | +€83,953 | +264% |
| Profit (loss) for the period to be appropriated | 9905 | €31,779 | €115,732 | +€83,953 | +264% |
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 25 October 2026 via checked.be.