ABC LEROY: 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.
ABC LEROY
Largest movements
- Cash +€1.2m
up €1.2m (+263.9%), from €441,007 to €1.6m
mainly Net result for the year (+€923,595) and Investment in fixed assets (net) (+€431,277)
- Receivables within one year +€489,202
up €489,202 (+371.3%), from €131,759 to €620,960
of which Other amounts receivable: +€480,127
- Financial fixed assets -€447,000
no longer reported in 2025 (was €447,000)
- Tangible fixed assets -€54,315
down €54,315 (-6.9%), from €786,591 to €732,276
- Reserves +€923,595
up €923,595 (+66.9%), from €1.4m to €2.3m
of which Distributable reserves: +€923,595
- Trade debts +€241,217
up €241,217 (+209.3%), from €115,235 to €356,452
- Gross operating margin +€664,601
up €664,601 (+183.2%), from €362,782 to €1.0m
- Taxes -€59,175
down €59,175 (-99.2%), from €59,631 to €456
- Depreciation +€10,911
up €10,911 (+18.5%), from €59,127 to €70,038
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 | €1,811,304 | €2,967,336 | +€1.2m | +63.8% |
| Fixed assets | 21/28 | €1,233,591 | €732,276 | -€501,315 | -40.6% |
| Tangible fixed assets | 22/27 | €786,591 | €732,276 | -€54,315 | -6.9% |
| Land and buildings | 22 | €574,659 | €549,449 | -€25,210 | -4.4% |
| Plant, machinery and equipment | 23 | €91,757 | €77,718 | -€14,039 | -15.3% |
| Furniture and vehicles | 24 | €120,175 | €105,110 | -€15,065 | -12.5% |
| Financial fixed assets | 28 | €447,000 | - | -€447,000 | |
| Current assets | 29/58 | €577,713 | €2,235,060 | +€1.7m | +286.9% |
| Amounts receivable within one year | 40/41 | €131,759 | €620,960 | +€489,202 | +371.3% |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Other amounts receivable | 41 | €131,759 | €611,885 | +€480,127 | +364.4% |
| Cash at bank and in hand | 54/58 | €441,007 | €1,604,825 | +€1.2m | +263.9% |
| Deferred charges and accrued income | 490/1 | €4,948 | €9,274 | +€4,326 | +87.4% |
| Total equity and liabilities | 10/49 | €1,811,304 | €2,967,336 | +€1.2m | +63.8% |
| Equity | 10/15 | €1,654,854 | €2,578,450 | +€923,595 | +55.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €1,381,328 | €2,304,924 | +€923,595 | +66.9% |
| Non-distributable reserves | 130/1 | €25,422 | €25,422 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Other | 1319 | €15,422 | €15,422 | = | 0.0% |
| Tax-exempt reserves | 132 | €111,111 | €111,111 | = | 0.0% |
| Distributable reserves | 133 | €1,244,796 | €2,168,391 | +€923,595 | +74.2% |
| Amounts payable | 17/49 | €156,450 | €388,886 | +€232,436 | +148.6% |
| Amounts payable within one year | 42/48 | €133,238 | €365,674 | +€232,436 | +174.5% |
| Trade debts | 44 | €115,235 | €356,452 | +€241,217 | +209.3% |
| Suppliers | 440/4 | €115,235 | €356,452 | +€241,217 | +209.3% |
| Taxes, remuneration and social security | 45 | €11,627 | €2,847 | -€8,780 | -75.5% |
| Taxes | 450/3 | €11,627 | €2,847 | -€8,780 | -75.5% |
| Other amounts payable | 47/48 | €6,375 | €6,375 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €23,212 | €23,212 | = | 0.0% |
| Non-recurring operating income | 76A | €16,461 | €1,011,726 | +€995,264 | +6046.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,127 | €70,038 | +€10,911 | +18.5% |
| Other operating charges | 640/8 | €30,062 | €31,734 | +€1,672 | +5.6% |
| Non-recurring operating charges | 66A | - | €2,792 | +€2,792 | |
| Gross operating margin | 9900 | €362,782 | €1,027,383 | +€664,601 | +183.2% |
| Operating profit (loss) | 9901 | €273,593 | €922,819 | +€649,226 | +237.3% |
| Financial income | 75/76B | €32 | €1,628 | +€1,597 | +5065.2% |
| Recurring financial income | 75 | €32 | €1,628 | +€1,597 | +5065.2% |
| Financial charges | 65/66B | €392 | €396 | +€4 | +1.0% |
| Recurring financial charges | 65 | €392 | €396 | +€4 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €273,233 | €924,051 | +€650,819 | +238.2% |
| Income taxes | 67/77 | €59,631 | €456 | -€59,175 | -99.2% |
| Profit (loss) for the period | 9904 | €213,602 | €923,595 | +€709,993 | +332.4% |
| Transfer from tax-exempt reserves | 789 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €297,802 | €923,595 | +€625,793 | +210.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.