LENZZENO: what changed
Two fiscal 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.
LENZZENO
Largest movements
- Cash +€35,942
up €35,942 (+40.7%), from €88,354 to €124,296
mainly Net result for the year (+€239,484) and Current investments (+€15,852)
- Profit (loss) carried forward +€239,484
up €239,484 (+64.8%), from €369,371 to €608,855
- Debts after one year -€222,850
down €222,850 (-14.7%), from €1.5m to €1.3m
- Gross operating margin -€48,093
down €48,093 (-12.3%), from €390,929 to €342,836
- Taxes -€9,595
down €9,595 (-10.6%), from €90,946 to €81,351
- Financial income +€7,045
up €7,045 (+157.3%), from €4,479 to €11,524
- Financial charges -€4,167
down €4,167 (-11.6%), from €35,809 to €31,642
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.
Cash bridge derived
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 | €2,107,064 | €2,112,833 | +€5,769 | +0.3% |
| Fixed assets | 21/28 | €1,565,938 | €1,565,314 | -€624 | 0.0% |
| Tangible fixed assets | 22/27 | €5,938 | €5,314 | -€624 | -10.5% |
| Plant, machinery and equipment | 23 | €1,091 | €349 | -€742 | -68.0% |
| Furniture and vehicles | 24 | €4,847 | €4,965 | +€118 | +2.4% |
| Financial fixed assets | 28 | €1,560,000 | €1,560,000 | = | 0.0% |
| Current assets | 29/58 | €541,126 | €547,519 | +€6,393 | +1.2% |
| Amounts receivable after more than one year | 29 | €376,000 | €362,650 | -€13,350 | -3.6% |
| Other amounts receivable | 291 | €376,000 | €362,650 | -€13,350 | -3.6% |
| Amounts receivable within one year | 40/41 | €25,950 | €26,426 | +€476 | +1.8% |
| Other amounts receivable | 41 | €25,950 | €26,426 | +€476 | +1.8% |
| Current investments | 50/53 | €50,000 | €34,148 | -€15,852 | -31.7% |
| Cash at bank and in hand | 54/58 | €88,354 | €124,296 | +€35,942 | +40.7% |
| Deferred charges and accrued income | 490/1 | €823 | €0 | -€823 | -100.0% |
| Total equity and liabilities | 10/49 | €2,107,064 | €2,112,833 | +€5,769 | +0.3% |
| Equity | 10/15 | €374,371 | €613,855 | +€239,484 | +64.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €369,371 | €608,855 | +€239,484 | +64.8% |
| Amounts payable | 17/49 | €1,732,693 | €1,498,978 | -€233,715 | -13.5% |
| Amounts payable after more than one year | 17 | €1,518,245 | €1,295,395 | -€222,850 | -14.7% |
| Financial debts | 170/4 | €1,518,245 | €1,295,395 | -€222,850 | -14.7% |
| Amounts payable within one year | 42/48 | €214,448 | €203,583 | -€10,865 | -5.1% |
| Financial debts | 43 | €120,000 | €120,000 | = | 0.0% |
| Other loans | 439 | €120,000 | €120,000 | = | 0.0% |
| Trade debts | 44 | €3,663 | €3,280 | -€383 | -10.5% |
| Suppliers | 440/4 | €3,663 | €3,280 | -€383 | -10.5% |
| Taxes, remuneration and social security | 45 | €90,786 | €80,303 | -€10,482 | -11.5% |
| Taxes | 450/3 | €90,786 | €80,303 | -€10,482 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €1,762 | +€817 | +86.5% |
| Other operating charges | 640/8 | €280 | €120 | -€160 | -57.2% |
| Gross operating margin | 9900 | €390,929 | €342,836 | -€48,093 | -12.3% |
| Operating profit (loss) | 9901 | €389,704 | €340,954 | -€48,751 | -12.5% |
| Financial income | 75/76B | €4,479 | €11,524 | +€7,045 | +157.3% |
| Recurring financial income | 75 | €4,479 | €11,524 | +€7,045 | +157.3% |
| Financial charges | 65/66B | €35,809 | €31,642 | -€4,167 | -11.6% |
| Recurring financial charges | 65 | €35,809 | €31,642 | -€4,167 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €358,374 | €320,835 | -€37,539 | -10.5% |
| Income taxes | 67/77 | €90,946 | €81,351 | -€9,595 | -10.6% |
| Profit (loss) for the period | 9904 | €267,428 | €239,484 | -€27,944 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €267,428 | €239,484 | -€27,944 | -10.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.