LENTESTEMMEN: 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.
LENTESTEMMEN
Largest movements
- Current investments -€460,420
no longer reported in 2025 (was €460,420)
- Cash +€142,028
up €142,028 (+317%), from €44,740 to €186,768
mainly Current investments (+€460,420) and Net result for the year (+€159,498)
- Tangible fixed assets +€53,708
up €53,708 (+10.3%), from €520,483 to €574,191
of which Land and buildings: +€54,350
- Debts after one year -€468,032
down €468,032 (-86.1%), from €543,483 to €75,451
- Reserves +€159,498
up €159,498 (+38.6%), from €413,319 to €572,817
- Tax, wage and social debts +€43,116
new in 2025: €43,116
- Financial income +€225,975
up €225,975 (+1,690%), from €13,371 to €239,346
- Taxes +€43,117
new in 2025: €43,117
- Depreciation +€5,544
up €5,544 (+22.3%), from €24,893 to €30,437
- Financial charges +€4,473
up €4,473 (+338%), from €1,325 to €5,797
- Gross operating margin +€1,485
up €1,485, from -€1,123 to €362
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 | €1,027,102 | €760,960 | -€266,142 | -25.9% |
| Fixed assets | 21/28 | €520,483 | €574,191 | +€53,708 | +10.3% |
| Tangible fixed assets | 22/27 | €520,483 | €574,191 | +€53,708 | +10.3% |
| Land and buildings | 22 | €519,219 | €573,569 | +€54,350 | +10.5% |
| Plant, machinery and equipment | 23 | €226 | - | -€226 | |
| Furniture and vehicles | 24 | €1,039 | €623 | -€416 | -40.1% |
| Current assets | 29/58 | €506,618 | €186,768 | -€319,850 | -63.1% |
| Amounts receivable within one year | 40/41 | €1,458 | - | -€1,458 | |
| Other amounts receivable | 41 | €1,458 | - | -€1,458 | |
| Current investments | 50/53 | €460,420 | - | -€460,420 | |
| Cash at bank and in hand | 54/58 | €44,740 | €186,768 | +€142,028 | +317% |
| Total equity and liabilities | 10/49 | €1,027,102 | €760,960 | -€266,142 | -25.9% |
| Equity | 10/15 | €431,919 | €591,417 | +€159,498 | +36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €413,319 | €572,817 | +€159,498 | +38.6% |
| Distributable reserves | 133 | €413,319 | €572,817 | +€159,498 | +38.6% |
| Amounts payable | 17/49 | €595,183 | €169,543 | -€425,640 | -71.5% |
| Amounts payable after more than one year | 17 | €543,483 | €75,451 | -€468,032 | -86.1% |
| Financial debts | 170/4 | €543,483 | €75,451 | -€468,032 | -86.1% |
| Amounts payable within one year | 42/48 | €50,119 | €92,376 | +€42,257 | +84.3% |
| Current portion of amounts payable after more than one year | 42 | €8,312 | €8,312 | = | 0.0% |
| Trade debts | 44 | €924 | €49 | -€875 | -94.7% |
| Suppliers | 440/4 | €924 | €49 | -€875 | -94.7% |
| Taxes, remuneration and social security | 45 | - | €43,116 | +€43,116 | |
| Taxes | 450/3 | - | €43,116 | +€43,116 | |
| Other amounts payable | 47/48 | €40,883 | €40,899 | +€16 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,580 | €1,716 | +€135 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,893 | €30,437 | +€5,544 | +22.3% |
| Other operating charges | 640/8 | €832 | €859 | +€26 | +3.2% |
| Gross operating margin | 9900 | -€1,123 | €362 | +€1,485 | |
| Operating profit (loss) | 9901 | -€26,849 | -€30,934 | -€4,085 | -15.2% |
| Financial income | 75/76B | €13,371 | €239,346 | +€225,975 | +1,690% |
| Recurring financial income | 75 | €13,371 | €239,346 | +€225,975 | +1,690% |
| Financial charges | 65/66B | €1,325 | €5,797 | +€4,473 | +338% |
| Recurring financial charges | 65 | €1,325 | €5,797 | +€4,473 | +338% |
| Profit (loss) for the period before taxes | 9903 | -€14,802 | €202,615 | +€217,417 | |
| Income taxes | 67/77 | - | €43,117 | +€43,117 | |
| Profit (loss) for the period | 9904 | -€14,802 | €159,498 | +€174,300 | |
| Transfer from tax-exempt reserves | 789 | €42,100 | - | -€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,298 | €159,498 | +€132,200 | +484% |
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 17 October 2026 via checked.be.