AD LEIE: 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.
AD LEIE
Largest movements
- Deferred charges and accrued income -€10,709
down €10,709 (-86.3%), from €12,410 to €1,701
- Receivables within one year +€9,784
up €9,784 (+235%), from €4,156 to €13,940
of which Other amounts receivable: +€10,144
- Cash +€1,607
up €1,607 (+86.0%), from €1,869 to €3,477
mainly Deferred charges and accrued income (+€10,709) and Net result for the year (+€3,216)
- Tangible fixed assets -€1,082
down €1,082 (-19.0%), from €5,697 to €4,615
of which Other tangible fixed assets: -€643
- Reserves +€1,044
up €1,044 (+41.1%), from €2,541 to €3,585
of which Distributable reserves: +€3,585
- Other debts -€993
down €993 (-38.7%), from €2,566 to €1,573
- Provisions -€635
no longer reported in 2025 (was €635)
- Profit (loss) carried forward +€266
no longer reported in 2025 (was -€266)
- Other operating charges +€484
up €484 (+47.3%), from €1,023 to €1,507
- Financial income +€337
up €337 (+288%), from €117 to €454
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 | €24,157 | €23,757 | -€400 | -1.7% |
| Fixed assets | 21/28 | €5,722 | €4,640 | -€1,082 | -18.9% |
| Tangible fixed assets | 22/27 | €5,697 | €4,615 | -€1,082 | -19.0% |
| Plant, machinery and equipment | 23 | €977 | €539 | -€439 | -44.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,720 | €4,076 | -€643 | -13.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €18,435 | €19,118 | +€682 | +3.7% |
| Amounts receivable within one year | 40/41 | €4,156 | €13,940 | +€9,784 | +235% |
| Trade receivables | 40 | €360 | - | -€360 | |
| Other amounts receivable | 41 | €3,796 | €13,940 | +€10,144 | +267% |
| Cash at bank and in hand | 54/58 | €1,869 | €3,477 | +€1,607 | +86.0% |
| Deferred charges and accrued income | 490/1 | €12,410 | €1,701 | -€10,709 | -86.3% |
| Total equity and liabilities | 10/49 | €24,157 | €23,757 | -€400 | -1.7% |
| Equity | 10/15 | €20,875 | €22,185 | +€1,310 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,541 | €3,585 | +€1,044 | +41.1% |
| Tax-exempt reserves | 132 | €2,541 | - | -€2,541 | |
| Distributable reserves | 133 | - | €3,585 | +€3,585 | |
| Profit (loss) carried forward | 14 | -€266 | - | +€266 | |
| Provisions and deferred taxes | 16 | €635 | - | -€635 | |
| Deferred taxes | 168 | €635 | - | -€635 | |
| Amounts payable | 17/49 | €2,647 | €1,573 | -€1,075 | -40.6% |
| Amounts payable within one year | 42/48 | €2,647 | €1,573 | -€1,075 | -40.6% |
| Trade debts | 44 | €81 | - | -€81 | |
| Suppliers | 440/4 | €81 | - | -€81 | |
| Other amounts payable | 47/48 | €2,566 | €1,573 | -€993 | -38.7% |
| Non-recurring operating income | 76A | €4,907 | €1,500 | -€3,407 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,370 | €1,390 | +€20 | +1.5% |
| Other operating charges | 640/8 | €1,023 | €1,507 | +€484 | +47.3% |
| Gross operating margin | 9900 | €3,294 | €3,298 | +€4 | +0.1% |
| Operating profit (loss) | 9901 | €901 | €401 | -€500 | -55.5% |
| Financial income | 75/76B | €117 | €454 | +€337 | +288% |
| Recurring financial income | 75 | €117 | €454 | +€337 | +288% |
| Financial charges | 65/66B | €176 | €176 | +€0 | +0.2% |
| Recurring financial charges | 65 | €176 | €176 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €842 | €679 | -€164 | -19.4% |
| Transfer from deferred taxes | 780 | €111 | €2,541 | +€2,430 | +2,190% |
| Income taxes | 67/77 | €26 | €4 | -€23 | -86.4% |
| Profit (loss) for the period | 9904 | €927 | €3,216 | +€2,289 | +247% |
| Transfer from tax-exempt reserves | 789 | €444 | €635 | +€191 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,371 | €3,851 | +€2,480 | +181% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.