BOSGROEPERING DE LEEMPUT: 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.
BOSGROEPERING DE LEEMPUT
Largest movements
- Tangible fixed assets +€294,774
up €294,774 (+57.7%), from €510,996 to €805,769
of which Land and buildings: +€294,260
- Receivables within one year -€71,825
down €71,825 (-98.7%), from €72,769 to €944
of which Trade receivables: -€72,565
- Other debts +€186,297
up €186,297 (+195%), from €95,488 to €281,785
- Contributions +€65,720
up €65,720 (+18.9%), from €348,000 to €413,720
- Reserves -€17,945
down €17,945 (-13.0%), from €138,268 to €120,323
- Gross operating margin -€47,281
down €47,281 (-97.0%), from €48,720 to €1,439
- Financial charges -€20,260
down €20,260 (-99.9%), from €20,274 to €14
of which Non-recurring financial charges: -€20,274
- Depreciation +€12,710
up €12,710 (+227%), from €5,608 to €18,318
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 | €586,894 | €816,141 | +€229,247 | +39.1% |
| Fixed assets | 21/28 | €510,996 | €805,769 | +€294,774 | +57.7% |
| Tangible fixed assets | 22/27 | €510,996 | €805,769 | +€294,774 | +57.7% |
| Land and buildings | 22 | €479,405 | €773,666 | +€294,260 | +61.4% |
| Plant, machinery and equipment | 23 | €12,272 | €10,004 | -€2,268 | -18.5% |
| Furniture and vehicles | 24 | €19,319 | €22,100 | +€2,781 | +14.4% |
| Current assets | 29/58 | €75,898 | €10,372 | -€65,527 | -86.3% |
| Amounts receivable within one year | 40/41 | €72,769 | €944 | -€71,825 | -98.7% |
| Trade receivables | 40 | €72,769 | €204 | -€72,565 | -99.7% |
| Other amounts receivable | 41 | - | €740 | +€740 | |
| Cash at bank and in hand | 54/58 | €2,091 | €8,343 | +€6,252 | +299% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,085 | +€47 | +4.5% |
| Total equity and liabilities | 10/49 | €586,894 | €816,141 | +€229,247 | +39.1% |
| Equity | 10/15 | €486,268 | €534,043 | +€47,775 | +9.8% |
| Contributions | 10/11 | €348,000 | €413,720 | +€65,720 | +18.9% |
| Reserves | 13 | €138,268 | €120,323 | -€17,945 | -13.0% |
| Distributable reserves | 133 | €138,268 | €120,323 | -€17,945 | -13.0% |
| Amounts payable | 17/49 | €100,626 | €282,098 | +€181,472 | +180% |
| Amounts payable within one year | 42/48 | €100,626 | €282,098 | +€181,472 | +180% |
| Trade debts | 44 | €2,466 | €313 | -€2,153 | -87.3% |
| Suppliers | 440/4 | €2,466 | €313 | -€2,153 | -87.3% |
| Taxes, remuneration and social security | 45 | €2,672 | - | -€2,672 | |
| Taxes | 450/3 | €2,672 | - | -€2,672 | |
| Other amounts payable | 47/48 | €95,488 | €281,785 | +€186,297 | +195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,608 | €18,318 | +€12,710 | +227% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €106 | - | -€106 | |
| Other operating charges | 640/8 | €1,283 | €1,052 | -€230 | -18.0% |
| Gross operating margin | 9900 | €48,720 | €1,439 | -€47,281 | -97.0% |
| Operating profit (loss) | 9901 | €41,724 | -€17,931 | -€59,655 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €20,274 | €14 | -€20,260 | -99.9% |
| Recurring financial charges | 65 | €20,274 | €14 | -€20,260 | -99.9% |
| Non-recurring financial charges | 66B | €20,274 | - | -€20,274 | |
| Profit (loss) for the period before taxes | 9903 | €21,450 | -€17,945 | -€39,395 | |
| Profit (loss) for the period | 9904 | €21,450 | -€17,945 | -€39,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,450 | -€17,945 | -€39,395 |
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 23 October 2026 via checked.be.