LENTO INTERIORS: 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.
LENTO INTERIORS
Largest movements
- Receivables within one year +€26,527
up €26,527 (+149%), from €17,770 to €44,297
of which Trade receivables: +€26,854
- Cash -€7,950
down €7,950 (-27.3%), from €29,081 to €21,132
mainly Receivables within one year (-€26,527) and Investment in fixed assets (net) (-€7,680)
- Tangible fixed assets -€7,078
down €7,078 (-14.1%), from €50,250 to €43,172
of which Land and buildings: -€4,608
- Intangible fixed assets +€4,633
new in 2025: €4,633
- Deferred charges and accrued income -€4,215
down €4,215 (-58.0%), from €7,265 to €3,050
- Trade debts +€13,976
up €13,976 (+173%), from €8,074 to €22,050
- Debts after one year -€6,081
down €6,081 (-12.2%), from €49,875 to €43,793
- Tax, wage and social debts +€5,964
up €5,964 (+43.8%), from €13,626 to €19,590
of which Taxes: +€5,766
- Profit (loss) carried forward -€2,421
down €2,421 (-10.0%), from -€24,329 to -€26,749
- Accrued charges and deferred income -€2,208
down €2,208 (-59.6%), from €3,705 to €1,497
- Gross operating margin +€24,006
up €24,006 (+92.1%), from €26,064 to €50,070
- Staff costs +€1,091
up €1,091 (+3.0%), from €35,913 to €37,004
- Financial charges -€593
down €593 (-13.0%), from €4,568 to €3,975
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 | €132,645 | €141,672 | +€9,027 | +6.8% |
| Fixed assets | 21/28 | €50,250 | €47,805 | -€2,445 | -4.9% |
| Intangible fixed assets | 21 | - | €4,633 | +€4,633 | |
| Tangible fixed assets | 22/27 | €50,250 | €43,172 | -€7,078 | -14.1% |
| Land and buildings | 22 | €36,866 | €32,258 | -€4,608 | -12.5% |
| Plant, machinery and equipment | 23 | €3,620 | €3,010 | -€610 | -16.9% |
| Furniture and vehicles | 24 | €6,385 | €4,560 | -€1,825 | -28.6% |
| Other tangible fixed assets | 26 | €3,379 | €3,345 | -€34 | -1.0% |
| Current assets | 29/58 | €82,394 | €93,866 | +€11,472 | +13.9% |
| Stocks and contracts in progress | 3 | €28,278 | €25,388 | -€2,890 | -10.2% |
| Stocks | 30/36 | €28,278 | €25,388 | -€2,890 | -10.2% |
| Amounts receivable within one year | 40/41 | €17,770 | €44,297 | +€26,527 | +149% |
| Trade receivables | 40 | €13,043 | €39,897 | +€26,854 | +206% |
| Other amounts receivable | 41 | €4,728 | €4,400 | -€328 | -6.9% |
| Cash at bank and in hand | 54/58 | €29,081 | €21,132 | -€7,950 | -27.3% |
| Deferred charges and accrued income | 490/1 | €7,265 | €3,050 | -€4,215 | -58.0% |
| Total equity and liabilities | 10/49 | €132,645 | €141,672 | +€9,027 | +6.8% |
| Equity | 10/15 | €44,564 | €42,143 | -€2,421 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,292 | €50,292 | = | 0.0% |
| Distributable reserves | 133 | €50,292 | €50,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,329 | -€26,749 | -€2,421 | -10.0% |
| Amounts payable | 17/49 | €88,081 | €99,529 | +€11,448 | +13.0% |
| Amounts payable after more than one year | 17 | €49,875 | €43,793 | -€6,081 | -12.2% |
| Financial debts | 170/4 | €49,875 | €43,793 | -€6,081 | -12.2% |
| Amounts payable within one year | 42/48 | €34,502 | €54,238 | +€19,737 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €5,852 | €6,081 | +€229 | +3.9% |
| Trade debts | 44 | €8,074 | €22,050 | +€13,976 | +173% |
| Suppliers | 440/4 | €8,074 | €22,050 | +€13,976 | +173% |
| Advances received on contracts in progress | 46 | €500 | €1,240 | +€740 | +148% |
| Taxes, remuneration and social security | 45 | €13,626 | €19,590 | +€5,964 | +43.8% |
| Taxes | 450/3 | €6,703 | €12,469 | +€5,766 | +86.0% |
| Remuneration and social security | 454/9 | €6,923 | €7,121 | +€198 | +2.9% |
| Other amounts payable | 47/48 | €6,450 | €5,277 | -€1,173 | -18.2% |
| Accrued charges and deferred income | 492/3 | €3,705 | €1,497 | -€2,208 | -59.6% |
| Remuneration, social security and pensions | 62 | €35,913 | €37,004 | +€1,091 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,736 | €10,125 | +€389 | +4.0% |
| Other operating charges | 640/8 | €1,683 | €1,645 | -€38 | -2.2% |
| Non-recurring operating charges | 66A | - | €55 | +€55 | |
| Gross operating margin | 9900 | €26,064 | €50,070 | +€24,006 | +92.1% |
| Operating profit (loss) | 9901 | -€21,268 | €1,240 | +€22,508 | |
| Financial income | 75/76B | €438 | €614 | +€176 | +40.3% |
| Recurring financial income | 75 | €438 | €614 | +€176 | +40.3% |
| Financial charges | 65/66B | €4,568 | €3,975 | -€593 | -13.0% |
| Recurring financial charges | 65 | €4,568 | €3,975 | -€593 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,399 | -€2,121 | +€23,278 | +91.7% |
| Income taxes | 67/77 | €272 | €300 | +€28 | +10.2% |
| Profit (loss) for the period | 9904 | -€25,671 | -€2,421 | +€23,250 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,671 | -€2,421 | +€23,250 | +90.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.