CHEZ LEON: 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.
CHEZ LEON
Largest movements
- Tangible fixed assets -€39,541
down €39,541 (-12.7%), from €311,064 to €271,523
of which Land and buildings: -€21,427
- Receivables within one year -€7,835
down €7,835 (-46.6%), from €16,818 to €8,983
of which Trade receivables: -€8,417
- Debts after one year -€47,979
down €47,979 (-49.0%), from €97,947 to €49,968
- Trade debts -€21,864
down €21,864 (-36.3%), from €60,282 to €38,418
- Reserves +€19,339
up €19,339 (+6.3%), from €304,982 to €324,321
- Gross operating margin +€19,073
up €19,073 (+10.5%), from €182,220 to €201,293
- Taxes +€4,755
up €4,755 (+138.5%), from €3,433 to €8,188
- Staff costs +€4,428
up €4,428 (+4.1%), from €107,930 to €112,358
- Depreciation -€3,219
down €3,219 (-6.0%), from €54,072 to €50,852
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,123 | €499,458 | -€45,665 | -8.4% |
| Fixed assets | 21/28 | €314,976 | €275,835 | -€39,141 | -12.4% |
| Tangible fixed assets | 22/27 | €311,064 | €271,523 | -€39,541 | -12.7% |
| Land and buildings | 22 | €235,657 | €214,230 | -€21,427 | -9.1% |
| Plant, machinery and equipment | 23 | €64,404 | €54,070 | -€10,334 | -16.0% |
| Furniture and vehicles | 24 | €5,843 | €643 | -€5,200 | -89.0% |
| Leasing and similar rights | 25 | €5,160 | €2,580 | -€2,580 | -50.0% |
| Financial fixed assets | 28 | €3,912 | €4,312 | +€400 | +10.2% |
| Current assets | 29/58 | €230,147 | €223,623 | -€6,524 | -2.8% |
| Stocks and contracts in progress | 3 | €70,628 | €74,458 | +€3,830 | +5.4% |
| Stocks | 30/36 | €70,628 | €74,458 | +€3,830 | +5.4% |
| Amounts receivable within one year | 40/41 | €16,818 | €8,983 | -€7,835 | -46.6% |
| Trade receivables | 40 | €13,984 | €5,567 | -€8,417 | -60.2% |
| Other amounts receivable | 41 | €2,834 | €3,416 | +€582 | +20.5% |
| Cash at bank and in hand | 54/58 | €138,350 | €139,682 | +€1,333 | +1.0% |
| Deferred charges and accrued income | 490/1 | €4,351 | €499 | -€3,852 | -88.5% |
| Total equity and liabilities | 10/49 | €545,123 | €499,458 | -€45,665 | -8.4% |
| Equity | 10/15 | €311,180 | €330,518 | +€19,339 | +6.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €304,982 | €324,321 | +€19,339 | +6.3% |
| Distributable reserves | 133 | €304,982 | €324,321 | +€19,339 | +6.3% |
| Amounts payable | 17/49 | €233,944 | €168,940 | -€65,004 | -27.8% |
| Amounts payable after more than one year | 17 | €97,947 | €49,968 | -€47,979 | -49.0% |
| Financial debts | 170/4 | €97,947 | €49,968 | -€47,979 | -49.0% |
| Amounts payable within one year | 42/48 | €135,997 | €118,926 | -€17,071 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €47,294 | €47,979 | +€685 | +1.4% |
| Trade debts | 44 | €60,282 | €38,418 | -€21,864 | -36.3% |
| Suppliers | 440/4 | €60,282 | €38,418 | -€21,864 | -36.3% |
| Taxes, remuneration and social security | 45 | €25,919 | €26,726 | +€808 | +3.1% |
| Taxes | 450/3 | €2,512 | €739 | -€1,773 | -70.6% |
| Remuneration and social security | 454/9 | €23,406 | €25,987 | +€2,581 | +11.0% |
| Other amounts payable | 47/48 | €2,501 | €5,802 | +€3,301 | +132.0% |
| Accrued charges and deferred income | 492/3 | - | €46 | +€46 | |
| Non-recurring operating income | 76A | - | €9,671 | +€9,671 | |
| Remuneration, social security and pensions | 62 | €107,930 | €112,358 | +€4,428 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,072 | €50,852 | -€3,219 | -6.0% |
| Other operating charges | 640/8 | €5,153 | €5,276 | +€123 | +2.4% |
| Gross operating margin | 9900 | €182,220 | €201,293 | +€19,073 | +10.5% |
| Operating profit (loss) | 9901 | €15,066 | €32,807 | +€17,741 | +117.8% |
| Financial income | 75/76B | €218 | €18 | -€201 | -91.9% |
| Recurring financial income | 75 | €218 | €18 | -€201 | -91.9% |
| Financial charges | 65/66B | €4,619 | €5,298 | +€679 | +14.7% |
| Recurring financial charges | 65 | €4,578 | €5,298 | +€720 | +15.7% |
| Non-recurring financial charges | 66B | €41 | - | -€41 | |
| Profit (loss) for the period before taxes | 9903 | €10,665 | €27,527 | +€16,862 | +158.1% |
| Income taxes | 67/77 | €3,433 | €8,188 | +€4,755 | +138.5% |
| Profit (loss) for the period | 9904 | €7,232 | €19,339 | +€12,106 | +167.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,232 | €19,339 | +€12,106 | +167.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.