CUISINES & INTERIEURS LEONARD: what changed
What changed
CUISINES & INTERIEURS LEONARD
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€68,322
2024 · €91,003-€22,681
Equity
€329,357
2024 · €262,115+€67,242
Cash
€137,140
2024 · €82,446+€54,694
Balance sheet total
€607,394
2024 · €624,547-€17,153
Largest movements
Assets
- Tangible fixed assets -€78,637
down €78,637 (-21.7%), from €362,827 to €284,190
of which Plant, machinery and equipment: -€58,462
- Cash +€54,694
up €54,694 (+66.3%), from €82,446 to €137,140
mainly Depreciation (+€109,449) and Net result for the year (+€68,322)
- Receivables within one year +€7,703
up €7,703 (+6.3%), from €122,891 to €130,593
of which Trade receivables: +€8,654
Equity and liabilities
- Reserves +€68,322
up €68,322 (+26.7%), from €256,035 to €324,357
- Trade debts -€42,032
down €42,032 (-67.7%), from €62,056 to €20,024
- Debts after one year -€29,765
down €29,765 (-32.0%), from €93,120 to €63,355
- Tax, wage and social debts -€18,839
down €18,839 (-33.1%), from €56,998 to €38,159
of which Taxes: -€15,207
Income statement
- Gross operating margin -€34,743
down €34,743 (-7.5%), from €462,183 to €427,440
- Depreciation +€14,944
up €14,944 (+15.8%), from €94,505 to €109,449
- Staff costs -€14,346
down €14,346 (-6.2%), from €231,598 to €217,252
- Taxes -€13,247
down €13,247 (-31.3%), from €42,363 to €29,116
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.
Result 2024
€91,003
Gross operating margin
-€34,743
Staff costs
+€14,346
Depreciation
-€14,944
Other operating charges
+€3,117
Financial income
-€4,097
Financial charges
+€393
Taxes
+€13,247
Result 2025
€68,322
raises the resultlowers the result
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.
From operations
+€114,801
Investment
-€30,188
Financing
-€29,919
Cash 2024
€82,446
From operations (derived)
+€114,801
Net result for the year
+€68,322
Depreciation
+€109,449
Stocks and contracts
-€973
Receivables within one year
-€7,703
Deferred charges and accrued income
+€1,262
Trade debts
-€42,032
Tax, wage and social debts
-€18,839
Other debts
+€3,244
Accrued charges and deferred income
+€2,071
Investment (derived)
-€30,188
Investment in fixed assets (net)
-€30,188
Financing
-€29,919
Debts after one year
-€29,765
Current portion of long-term debt
+€926
Contributions, distributions and other
-€1,080
Cash 2025
€137,140
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €624,547 | €607,394 | -€17,153 | -2.7% |
| Fixed assets | 21/28 | €363,450 | €284,190 | -€79,261 | -21.8% |
| Intangible fixed assets | 21 | €623 | - | -€623 | |
| Tangible fixed assets | 22/27 | €362,827 | €284,190 | -€78,637 | -21.7% |
| Plant, machinery and equipment | 23 | €215,209 | €156,747 | -€58,462 | -27.2% |
| Furniture and vehicles | 24 | €134,791 | €119,083 | -€15,708 | -11.7% |
| Other tangible fixed assets | 26 | €12,827 | €8,360 | -€4,467 | -34.8% |
| Current assets | 29/58 | €261,097 | €323,205 | +€62,108 | +23.8% |
| Stocks and contracts in progress | 3 | €52,000 | €52,973 | +€973 | +1.9% |
| Stocks | 30/36 | €52,000 | €52,973 | +€973 | +1.9% |
| Amounts receivable within one year | 40/41 | €122,891 | €130,593 | +€7,703 | +6.3% |
| Trade receivables | 40 | €93,807 | €102,461 | +€8,654 | +9.2% |
| Other amounts receivable | 41 | €29,083 | €28,132 | -€951 | -3.3% |
| Cash at bank and in hand | 54/58 | €82,446 | €137,140 | +€54,694 | +66.3% |
| Deferred charges and accrued income | 490/1 | €3,761 | €2,499 | -€1,262 | -33.6% |
| Total equity and liabilities | 10/49 | €624,547 | €607,394 | -€17,153 | -2.7% |
| Equity | 10/15 | €262,115 | €329,357 | +€67,242 | +25.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €256,035 | €324,357 | +€68,322 | +26.7% |
| Distributable reserves | 133 | €256,035 | €324,357 | +€68,322 | +26.7% |
| Investment grants | 15 | €1,080 | - | -€1,080 | |
| Amounts payable | 17/49 | €362,433 | €278,038 | -€84,395 | -23.3% |
| Amounts payable after more than one year | 17 | €93,120 | €63,355 | -€29,765 | -32.0% |
| Financial debts | 170/4 | €93,120 | €63,355 | -€29,765 | -32.0% |
| Amounts payable within one year | 42/48 | €267,713 | €211,012 | -€56,701 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €28,839 | €29,765 | +€926 | +3.2% |
| Trade debts | 44 | €62,056 | €20,024 | -€42,032 | -67.7% |
| Suppliers | 440/4 | €62,056 | €20,024 | -€42,032 | -67.7% |
| Taxes, remuneration and social security | 45 | €56,998 | €38,159 | -€18,839 | -33.1% |
| Taxes | 450/3 | €37,939 | €22,733 | -€15,207 | -40.1% |
| Remuneration and social security | 454/9 | €19,059 | €15,427 | -€3,632 | -19.1% |
| Other amounts payable | 47/48 | €119,819 | €123,064 | +€3,244 | +2.7% |
| Accrued charges and deferred income | 492/3 | €1,600 | €3,671 | +€2,071 | +129% |
| Remuneration, social security and pensions | 62 | €231,598 | €217,252 | -€14,346 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,505 | €109,449 | +€14,944 | +15.8% |
| Other operating charges | 640/8 | €8,419 | €5,302 | -€3,117 | -37.0% |
| Gross operating margin | 9900 | €462,183 | €427,440 | -€34,743 | -7.5% |
| Operating profit (loss) | 9901 | €127,660 | €95,436 | -€32,224 | -25.2% |
| Financial income | 75/76B | €11,057 | €6,960 | -€4,097 | -37.1% |
| Recurring financial income | 75 | €11,057 | €6,960 | -€4,097 | -37.1% |
| Financial charges | 65/66B | €5,352 | €4,958 | -€393 | -7.4% |
| Recurring financial charges | 65 | €5,352 | €4,958 | -€393 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €133,366 | €97,438 | -€35,928 | -26.9% |
| Income taxes | 67/77 | €42,363 | €29,116 | -€13,247 | -31.3% |
| Profit (loss) for the period | 9904 | €91,003 | €68,322 | -€22,681 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,003 | €68,322 | -€22,681 | -24.9% |
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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.