VERPLEGING RENE LENZ: 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.
VERPLEGING RENE LENZ
Largest movements
- Tangible fixed assets +€57,355
up €57,355 (+15,985%), from €359 to €57,713
of which Land and buildings: +€54,619
- Receivables within one year -€17,830
down €17,830 (-32.5%), from €54,856 to €37,026
- Cash -€10,724
down €10,724 (-22.0%), from €48,726 to €38,002
mainly Investment in fixed assets (net) (-€59,794) and Trade debts (-€3,104)
- Reserves +€23,260
up €23,260 (+12.3%), from €188,668 to €211,928
of which Distributable reserves: +€27,182
- Tax, wage and social debts +€7,978
up €7,978 (+119%), from €6,730 to €14,708
- Trade debts -€3,104
down €3,104 (-73.7%), from €4,212 to €1,109
- Gross operating margin +€6,711
up €6,711 (+23.3%), from €28,765 to €35,475
- Depreciation +€2,351
up €2,351 (+2,651%), from €89 to €2,439
- Taxes +€1,262
up €1,262 (+11.8%), from €10,736 to €11,998
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 | €218,202 | €247,003 | +€28,801 | +13.2% |
| Fixed assets | 21/28 | €478 | €57,832 | +€57,355 | +12,004% |
| Tangible fixed assets | 22/27 | €359 | €57,713 | +€57,355 | +15,985% |
| Land and buildings | 22 | €359 | €54,977 | +€54,619 | +15,222% |
| Plant, machinery and equipment | 23 | - | €2,736 | +€2,736 | |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €217,724 | €189,171 | -€28,554 | -13.1% |
| Amounts receivable after more than one year | 29 | €113,643 | €113,643 | = | 0.0% |
| Other amounts receivable | 291 | €113,643 | €113,643 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,856 | €37,026 | -€17,830 | -32.5% |
| Other amounts receivable | 41 | €54,856 | €37,026 | -€17,830 | -32.5% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,726 | €38,002 | -€10,724 | -22.0% |
| Total equity and liabilities | 10/49 | €218,202 | €247,003 | +€28,801 | +13.2% |
| Equity | 10/15 | €207,260 | €230,520 | +€23,260 | +11.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €188,668 | €211,928 | +€23,260 | +12.3% |
| Non-distributable reserves | 130/1 | €3,922 | - | -€3,922 | |
| Reserves not available under the articles | 1311 | €3,922 | - | -€3,922 | |
| Distributable reserves | 133 | €184,746 | €211,928 | +€27,182 | +14.7% |
| Amounts payable | 17/49 | €10,942 | €16,483 | +€5,541 | +50.6% |
| Amounts payable within one year | 42/48 | €10,942 | €16,483 | +€5,541 | +50.6% |
| Financial debts | 43 | - | €667 | +€667 | |
| Credit institutions | 430/8 | - | €667 | +€667 | |
| Trade debts | 44 | €4,212 | €1,109 | -€3,104 | -73.7% |
| Suppliers | 440/4 | €4,212 | €1,109 | -€3,104 | -73.7% |
| Taxes, remuneration and social security | 45 | €6,730 | €14,708 | +€7,978 | +119% |
| Taxes | 450/3 | €6,730 | €14,708 | +€7,978 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €2,439 | +€2,351 | +2,651% |
| Other operating charges | 640/8 | €1,135 | €1,457 | +€322 | +28.4% |
| Gross operating margin | 9900 | €28,765 | €35,475 | +€6,711 | +23.3% |
| Operating profit (loss) | 9901 | €27,541 | €31,579 | +€4,038 | +14.7% |
| Financial income | 75/76B | €4,366 | €4,109 | -€257 | -5.9% |
| Recurring financial income | 75 | €4,366 | €4,109 | -€257 | -5.9% |
| Financial charges | 65/66B | €240 | €429 | +€190 | +79.0% |
| Recurring financial charges | 65 | €240 | €429 | +€190 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €31,667 | €35,259 | +€3,592 | +11.3% |
| Income taxes | 67/77 | €10,736 | €11,998 | +€1,262 | +11.8% |
| Profit (loss) for the period | 9904 | €20,931 | €23,260 | +€2,329 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,931 | €23,260 | +€2,329 | +11.1% |
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 27 October 2026 via checked.be.