LENTICULARIS: 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.
LENTICULARIS
Largest movements
- Tangible fixed assets +€58,333
up €58,333 (+162%), from €35,937 to €94,270
of which Furniture and vehicles: +€66,926
- Cash +€54,802
up €54,802 (+57.4%), from €95,537 to €150,340
mainly Net result for the year (+€84,103) and Debts after one year (+€31,720)
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year +€6,327
up €6,327 (+54.6%), from €11,591 to €17,918
of which Trade receivables: +€6,868
- Reserves +€84,014
up €84,014 (+79.8%), from €105,317 to €189,331
- Debts after one year +€31,720
up €31,720 (+124%), from €25,505 to €57,226
- Current portion of long-term debt +€16,100
up €16,100 (+195%), from €8,265 to €24,365
- Tax, wage and social debts +€8,939
up €8,939 (+183%), from €4,893 to €13,832
- Gross operating margin -€20,723
down €20,723 (-13.9%), from €149,357 to €128,634
- Depreciation +€7,068
up €7,068 (+62.7%), from €11,279 to €18,346
- Taxes -€6,832
down €6,832 (-23.6%), from €28,934 to €22,102
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 | €146,040 | €287,883 | +€141,844 | +97.1% |
| Fixed assets | 21/28 | €35,937 | €94,270 | +€58,333 | +162% |
| Tangible fixed assets | 22/27 | €35,937 | €94,270 | +€58,333 | +162% |
| Furniture and vehicles | 24 | €2,650 | €69,576 | +€66,926 | +2,525% |
| Leasing and similar rights | 25 | €33,287 | €24,694 | -€8,592 | -25.8% |
| Current assets | 29/58 | €110,103 | €193,613 | +€83,510 | +75.8% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €11,591 | €17,918 | +€6,327 | +54.6% |
| Trade receivables | 40 | €11,050 | €17,918 | +€6,868 | +62.2% |
| Other amounts receivable | 41 | €541 | €0 | -€541 | -100% |
| Cash at bank and in hand | 54/58 | €95,537 | €150,340 | +€54,802 | +57.4% |
| Deferred charges and accrued income | 490/1 | €2,975 | €5,356 | +€2,381 | +80.0% |
| Total equity and liabilities | 10/49 | €146,040 | €287,883 | +€141,844 | +97.1% |
| Equity | 10/15 | €105,417 | €189,520 | +€84,103 | +79.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €105,317 | €189,331 | +€84,014 | +79.8% |
| Distributable reserves | 133 | €105,317 | €189,331 | +€84,014 | +79.8% |
| Profit (loss) carried forward | 14 | - | €89 | +€89 | |
| Amounts payable | 17/49 | €40,623 | €98,363 | +€57,741 | +142% |
| Amounts payable after more than one year | 17 | €25,505 | €57,226 | +€31,720 | +124% |
| Financial debts | 170/4 | €25,505 | €57,226 | +€31,720 | +124% |
| Amounts payable within one year | 42/48 | €15,117 | €41,138 | +€26,020 | +172% |
| Current portion of amounts payable after more than one year | 42 | €8,265 | €24,365 | +€16,100 | +195% |
| Trade debts | 44 | €1,043 | €1,161 | +€118 | +11.3% |
| Suppliers | 440/4 | €1,043 | €1,161 | +€118 | +11.3% |
| Taxes, remuneration and social security | 45 | €4,893 | €13,832 | +€8,939 | +183% |
| Taxes | 450/3 | €4,893 | €13,832 | +€8,939 | +183% |
| Other amounts payable | 47/48 | €917 | €1,781 | +€864 | +94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,279 | €18,346 | +€7,068 | +62.7% |
| Other operating charges | 640/8 | €1,535 | €1,491 | -€44 | -2.9% |
| Non-recurring operating charges | 66A | - | €464 | +€464 | |
| Gross operating margin | 9900 | €149,357 | €128,634 | -€20,723 | -13.9% |
| Operating profit (loss) | 9901 | €136,543 | €108,332 | -€28,210 | -20.7% |
| Financial income | 75/76B | - | €919 | +€919 | |
| Recurring financial income | 75 | - | €919 | +€919 | |
| Financial charges | 65/66B | €2,292 | €3,046 | +€754 | +32.9% |
| Recurring financial charges | 65 | €2,292 | €3,046 | +€754 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €134,251 | €106,205 | -€28,046 | -20.9% |
| Income taxes | 67/77 | €28,934 | €22,102 | -€6,832 | -23.6% |
| Profit (loss) for the period | 9904 | €105,317 | €84,103 | -€21,214 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,317 | €84,103 | -€21,214 | -20.1% |
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 13 October 2026 via checked.be.