THE LENTO GROUP: 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.
THE LENTO GROUP
Largest movements
- Cash +€33,396
up €33,396 (+7,321%), from €456 to €33,853
mainly Receivables within one year (+€26,119) and Receivables after one year (+€17,608)
- Receivables within one year -€26,119
down €26,119 (-33.6%), from €77,680 to €51,562
of which Other amounts receivable: -€38,018
- Receivables after one year -€17,608
down €17,608 (-100%), from €17,608 to €0
- Financial fixed assets -€7,590
down €7,590 (-34.5%), from €21,990 to €14,400
- Deferred charges and accrued income -€2,018
down €2,018 (-25.5%), from €7,904 to €5,886
- Debts after one year -€24,807
down €24,807 (-36.3%), from €68,333 to €43,527
- Profit (loss) carried forward -€18,700
down €18,700 (-157%), from -€11,924 to -€30,624
- Other debts +€7,555
up €7,555 (+35.4%), from €21,325 to €28,881
- Trade debts +€6,799
up €6,799 (+49.4%), from €13,756 to €20,555
- Tax, wage and social debts +€5,642
up €5,642 (+82.3%), from €6,859 to €12,501
of which Taxes: +€4,726
- Gross operating margin +€35,504
up €35,504 (+829%), from €4,284 to €39,788
- Financial income +€5,595
up €5,595 (+76,438%), from €7 to €5,603
of which Non-recurring financial income: +€5,410
- Financial charges +€3,866
up €3,866 (+132%), from €2,929 to €6,795
of which Non-recurring financial charges: +€3,000
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 | €125,638 | €105,700 | -€19,938 | -15.9% |
| Fixed assets | 21/28 | €21,990 | €14,400 | -€7,590 | -34.5% |
| Financial fixed assets | 28 | €21,990 | €14,400 | -€7,590 | -34.5% |
| Current assets | 29/58 | €103,648 | €91,300 | -€12,348 | -11.9% |
| Amounts receivable after more than one year | 29 | €17,608 | €0 | -€17,608 | -100% |
| Other amounts receivable | 291 | €17,608 | €0 | -€17,608 | -100% |
| Amounts receivable within one year | 40/41 | €77,680 | €51,562 | -€26,119 | -33.6% |
| Trade receivables | 40 | €17,271 | €29,171 | +€11,900 | +68.9% |
| Other amounts receivable | 41 | €60,409 | €22,391 | -€38,018 | -62.9% |
| Cash at bank and in hand | 54/58 | €456 | €33,853 | +€33,396 | +7,321% |
| Deferred charges and accrued income | 490/1 | €7,904 | €5,886 | -€2,018 | -25.5% |
| Total equity and liabilities | 10/49 | €125,638 | €105,700 | -€19,938 | -15.9% |
| Equity | 10/15 | -€6,574 | -€25,274 | -€18,700 | -284% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,350 | €2,350 | = | 0.0% |
| Distributable reserves | 133 | €2,350 | €2,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,924 | -€30,624 | -€18,700 | -157% |
| Amounts payable | 17/49 | €132,212 | €130,974 | -€1,238 | -0.9% |
| Amounts payable after more than one year | 17 | €68,333 | €43,527 | -€24,807 | -36.3% |
| Financial debts | 170/4 | €68,333 | €43,527 | -€24,807 | -36.3% |
| Amounts payable within one year | 42/48 | €63,879 | €87,447 | +€23,569 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €21,939 | €25,511 | +€3,572 | +16.3% |
| Trade debts | 44 | €13,756 | €20,555 | +€6,799 | +49.4% |
| Suppliers | 440/4 | €13,756 | €20,555 | +€6,799 | +49.4% |
| Taxes, remuneration and social security | 45 | €6,859 | €12,501 | +€5,642 | +82.3% |
| Taxes | 450/3 | €5,576 | €10,301 | +€4,726 | +84.8% |
| Remuneration and social security | 454/9 | €1,283 | €2,200 | +€917 | +71.5% |
| Other amounts payable | 47/48 | €21,325 | €28,881 | +€7,555 | +35.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,143 | €751 | -€393 | -34.4% |
| Non-recurring operating charges | 66A | - | €56,214 | +€56,214 | |
| Gross operating margin | 9900 | €4,284 | €39,788 | +€35,504 | +829% |
| Operating profit (loss) | 9901 | €3,141 | -€17,176 | -€20,317 | |
| Financial income | 75/76B | €7 | €5,603 | +€5,595 | +76,438% |
| Recurring financial income | 75 | €7 | €193 | +€185 | +2,531% |
| Non-recurring financial income | 76B | - | €5,410 | +€5,410 | |
| Financial charges | 65/66B | €2,929 | €6,795 | +€3,866 | +132% |
| Recurring financial charges | 65 | €2,929 | €3,795 | +€866 | +29.6% |
| Non-recurring financial charges | 66B | - | €3,000 | +€3,000 | |
| Profit (loss) for the period before taxes | 9903 | €219 | -€18,369 | -€18,588 | |
| Income taxes | 67/77 | €449 | €332 | -€118 | -26.2% |
| Profit (loss) for the period | 9904 | -€230 | -€18,700 | -€18,470 | -8,028% |
| Profit (loss) for the period to be appropriated | 9905 | -€230 | -€18,700 | -€18,470 | -8,028% |
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 30 October 2026 via checked.be.