LESTER PRODUCTION: 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.
LESTER PRODUCTION
Largest movements
- Cash -€2,000
no longer reported in 2025 (was €2,000)
mainly Net result for the year (-€1,549) and Receivables within one year (-€417)
- Receivables within one year +€417
new in 2025: €417
of which Other amounts receivable: +€269
- Profit (loss) carried forward -€1,549
down €1,549 (-4,516%), from -€34 to -€1,583
- Other debts -€34
no longer reported in 2025 (was €34)
- Other operating charges +€796
new in 2025: €796
- Gross operating margin -€705
new in 2025: -€705
- Financial charges +€13
up €13 (+37.6%), from €34 to €47
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 | €2,000 | €417 | -€1,583 | -79.2% |
| Current assets | 29/58 | €2,000 | €417 | -€1,583 | -79.2% |
| Amounts receivable within one year | 40/41 | - | €417 | +€417 | |
| Trade receivables | 40 | - | €148 | +€148 | |
| Other amounts receivable | 41 | - | €269 | +€269 | |
| Cash at bank and in hand | 54/58 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €2,000 | €417 | -€1,583 | -79.2% |
| Equity | 10/15 | €1,966 | €417 | -€1,549 | -78.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34 | -€1,583 | -€1,549 | -4,516% |
| Amounts payable | 17/49 | €34 | - | -€34 | |
| Amounts payable within one year | 42/48 | €34 | - | -€34 | |
| Other amounts payable | 47/48 | €34 | - | -€34 | |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | - | -€705 | -€705 | |
| Operating profit (loss) | 9901 | - | -€1,502 | -€1,502 | |
| Financial charges | 65/66B | €34 | €47 | +€13 | +37.6% |
| Recurring financial charges | 65 | €34 | €47 | +€13 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | -€34 | -€1,549 | -€1,515 | -4,416% |
| Profit (loss) for the period | 9904 | -€34 | -€1,549 | -€1,515 | -4,416% |
| Profit (loss) for the period to be appropriated | 9905 | -€34 | -€1,549 | -€1,515 | -4,416% |
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 1 November 2026 via checked.be.