BE LEAF: 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.
BE LEAF
Largest movements
- Cash -€3,573
down €3,573 (-88.2%), from €4,051 to €478
mainly Net result for the year (-€9,247) and Trade debts (-€4,427)
- Receivables within one year -€2,549
no longer reported in 2025 (was €2,549)
of which Other amounts receivable: -€1,856
- Financial fixed assets -€850
no longer reported in 2025 (was €850)
- Profit (loss) carried forward -€9,247
down €9,247 (-62.5%), from -€14,792 to -€24,038
- Other debts +€7,714
up €7,714 (+428.0%), from €1,802 to €9,516
- Trade debts -€4,427
no longer reported in 2025 (was €4,427)
- Tax, wage and social debts -€1,012
no longer reported in 2025 (was €1,012)
- Other operating charges -€6,478
down €6,478 (-61.6%), from €10,515 to €4,037
- Gross operating margin +€2,121
up €2,121 (+29.2%), from -€7,255 to -€5,134
- Financial charges -€1,003
down €1,003 (-93.0%), from €1,078 to €75
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 | €7,450 | €478 | -€6,972 | -93.6% |
| Fixed assets | 21/28 | €850 | - | -€850 | |
| Financial fixed assets | 28 | €850 | - | -€850 | |
| Current assets | 29/58 | €6,600 | €478 | -€6,122 | -92.8% |
| Amounts receivable within one year | 40/41 | €2,549 | - | -€2,549 | |
| Trade receivables | 40 | €693 | - | -€693 | |
| Other amounts receivable | 41 | €1,856 | - | -€1,856 | |
| Cash at bank and in hand | 54/58 | €4,051 | €478 | -€3,573 | -88.2% |
| Total equity and liabilities | 10/49 | €7,450 | €478 | -€6,972 | -93.6% |
| Equity | 10/15 | €208 | -€9,038 | -€9,247 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,792 | -€24,038 | -€9,247 | -62.5% |
| Amounts payable | 17/49 | €7,242 | €9,516 | +€2,274 | +31.4% |
| Amounts payable within one year | 42/48 | €7,242 | €9,516 | +€2,274 | +31.4% |
| Trade debts | 44 | €4,427 | - | -€4,427 | |
| Suppliers | 440/4 | €4,427 | - | -€4,427 | |
| Taxes, remuneration and social security | 45 | €1,012 | - | -€1,012 | |
| Taxes | 450/3 | €1,012 | - | -€1,012 | |
| Other amounts payable | 47/48 | €1,802 | €9,516 | +€7,714 | +428.0% |
| Other operating charges | 640/8 | €10,515 | €4,037 | -€6,478 | -61.6% |
| Gross operating margin | 9900 | -€7,255 | -€5,134 | +€2,121 | +29.2% |
| Operating profit (loss) | 9901 | -€17,770 | -€9,171 | +€8,598 | +48.4% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,078 | €75 | -€1,003 | -93.0% |
| Recurring financial charges | 65 | €1,078 | €75 | -€1,003 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,841 | -€9,247 | +€9,594 | +50.9% |
| Profit (loss) for the period | 9904 | -€18,841 | -€9,247 | +€9,594 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,841 | -€9,247 | +€9,594 | +50.9% |
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 28 September 2026 via checked.be.