CHEMINEES LEROY: what changed
CHEMINEES LEROY
Largest movements
- Receivables within one year -€74,409
down €74,409 (-70.7%), from €105,180 to €30,771
of which Trade receivables: -€84,886
- Cash -€13,359
down €13,359 (-37.9%), from €35,285 to €21,927
mainly Other debts (-€90,676) and Net result for the year (-€2,184)
- Tangible fixed assets -€4,756
down €4,756 (-15.2%), from €31,364 to €26,608
of which Other tangible fixed assets: -€2,865
- Other debts -€90,676
down €90,676 (-98.5%), from €92,062 to €1,386
- Profit (loss) carried forward -€2,184
down €2,184 (-6.1%), from €35,568 to €33,384
- Gross operating margin -€33,363
down €33,363 (-90.5%), from €36,870 to €3,506
- Taxes -€7,585
no longer reported in 2025 (was €7,585)
- Depreciation +€2,061
up €2,061 (+76.5%), from €2,695 to €4,756
- Financial charges +€702
up €702 (+824%), from €85 to €787
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,135 | €79,306 | -€92,829 | -53.9% |
| Fixed assets | 21/28 | €31,364 | €26,608 | -€4,756 | -15.2% |
| Tangible fixed assets | 22/27 | €31,364 | €26,608 | -€4,756 | -15.2% |
| Furniture and vehicles | 24 | €5,172 | €3,281 | -€1,891 | -36.6% |
| Other tangible fixed assets | 26 | €26,192 | €23,327 | -€2,865 | -10.9% |
| Current assets | 29/58 | €140,771 | €52,698 | -€88,073 | -62.6% |
| Amounts receivable within one year | 40/41 | €105,180 | €30,771 | -€74,409 | -70.7% |
| Trade receivables | 40 | €95,988 | €11,103 | -€84,886 | -88.4% |
| Other amounts receivable | 41 | €9,191 | €19,668 | +€10,477 | +114% |
| Cash at bank and in hand | 54/58 | €35,285 | €21,927 | -€13,359 | -37.9% |
| Deferred charges and accrued income | 490/1 | €306 | - | -€306 | |
| Total equity and liabilities | 10/49 | €172,135 | €79,306 | -€92,829 | -53.9% |
| Equity | 10/15 | €54,168 | €51,984 | -€2,184 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,568 | €33,384 | -€2,184 | -6.1% |
| Amounts payable | 17/49 | €117,967 | €27,322 | -€90,645 | -76.8% |
| Amounts payable within one year | 42/48 | €117,967 | €27,322 | -€90,645 | -76.8% |
| Trade debts | 44 | €16,992 | €17,024 | +€31 | +0.2% |
| Suppliers | 440/4 | €16,992 | €17,024 | +€31 | +0.2% |
| Taxes, remuneration and social security | 45 | €8,913 | €8,913 | = | 0.0% |
| Taxes | 450/3 | €7,675 | €7,675 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,238 | €1,238 | = | 0.0% |
| Other amounts payable | 47/48 | €92,062 | €1,386 | -€90,676 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,695 | €4,756 | +€2,061 | +76.5% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €36,870 | €3,506 | -€33,363 | -90.5% |
| Operating profit (loss) | 9901 | €34,175 | -€1,398 | -€35,573 | |
| Financial income | 75/76B | €23 | €1 | -€22 | -95.3% |
| Recurring financial income | 75 | €23 | €1 | -€22 | -95.3% |
| Financial charges | 65/66B | €85 | €787 | +€702 | +824% |
| Recurring financial charges | 65 | €85 | €787 | +€702 | +824% |
| Profit (loss) for the period before taxes | 9903 | €34,113 | -€2,184 | -€36,297 | |
| Income taxes | 67/77 | €7,585 | - | -€7,585 | |
| Profit (loss) for the period | 9904 | €26,528 | -€2,184 | -€28,712 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,528 | -€2,184 | -€28,712 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.