A & M LEUVEN: 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.
A & M LEUVEN
Largest movements
- Receivables within one year -€27,053
down €27,053 (-42.1%), from €64,239 to €37,187
of which Trade receivables: -€31,185
- Cash +€1,411
up €1,411 (+55.0%), from €2,563 to €3,974
mainly Receivables within one year (+€27,053) and Net result for the year (+€9,411)
- Trade debts -€26,586
down €26,586 (-54.7%), from €48,627 to €22,040
- Profit (loss) carried forward +€9,411
up €9,411 (+86.8%), from -€10,841 to -€1,430
- Other debts -€8,504
no longer reported in 2025 (was €8,504)
- Gross operating margin -€119
down €119 (-1.2%), from €9,650 to €9,531
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 | €66,803 | €41,161 | -€25,642 | -38.4% |
| Current assets | 29/58 | €66,803 | €41,161 | -€25,642 | -38.4% |
| Amounts receivable within one year | 40/41 | €64,239 | €37,187 | -€27,053 | -42.1% |
| Trade receivables | 40 | €59,633 | €28,448 | -€31,185 | -52.3% |
| Other amounts receivable | 41 | €4,607 | €8,739 | +€4,132 | +89.7% |
| Cash at bank and in hand | 54/58 | €2,563 | €3,974 | +€1,411 | +55.0% |
| Total equity and liabilities | 10/49 | €66,803 | €41,161 | -€25,642 | -38.4% |
| Equity | 10/15 | €9,619 | €19,030 | +€9,411 | +97.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,841 | -€1,430 | +€9,411 | +86.8% |
| Amounts payable | 17/49 | €57,183 | €22,131 | -€35,053 | -61.3% |
| Amounts payable within one year | 42/48 | €57,183 | €22,131 | -€35,053 | -61.3% |
| Trade debts | 44 | €48,627 | €22,040 | -€26,586 | -54.7% |
| Suppliers | 440/4 | €48,627 | €22,040 | -€26,586 | -54.7% |
| Taxes, remuneration and social security | 45 | €53 | €90 | +€38 | +72.0% |
| Taxes | 450/3 | €53 | €90 | +€38 | +72.0% |
| Other amounts payable | 47/48 | €8,504 | - | -€8,504 | |
| Other operating charges | 640/8 | €99 | €120 | +€21 | +21.2% |
| Gross operating margin | 9900 | €9,650 | €9,531 | -€119 | -1.2% |
| Operating profit (loss) | 9901 | €9,551 | €9,411 | -€140 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €9,551 | €9,411 | -€140 | -1.5% |
| Profit (loss) for the period | 9904 | €9,551 | €9,411 | -€140 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,551 | €9,411 | -€140 | -1.5% |
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 15 October 2026 via checked.be.