DAT LEUVEN: 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.
DAT LEUVEN
Largest movements
- Cash -€51,160
down €51,160 (-55.2%), from €92,688 to €41,528
mainly Contributions, distributions and other (-€28,571) and Other debts (-€25,683)
- Receivables within one year +€3,918
up €3,918 (+8.5%), from €46,297 to €50,214
- Tangible fixed assets -€3,091
down €3,091 (-3.7%), from €83,501 to €80,410
- Other debts -€25,683
down €25,683 (-52.2%), from €49,191 to €23,508
- Tax, wage and social debts -€13,162
down €13,162 (-34.9%), from €37,760 to €24,598
- Reserves -€8,619
down €8,619 (-100.0%), from €8,619 to €0
- Profit (loss) carried forward -€4,330
down €4,330, from €0 to -€4,330
- Gross operating margin -€8,208
down €8,208 (-22.8%), from €36,045 to €27,837
- Taxes -€2,402
down €2,402 (-26.1%), from €9,214 to €6,812
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 | €223,555 | €173,260 | -€50,295 | -22.5% |
| Fixed assets | 21/28 | €83,501 | €80,410 | -€3,091 | -3.7% |
| Tangible fixed assets | 22/27 | €83,501 | €80,410 | -€3,091 | -3.7% |
| Land and buildings | 22 | €83,501 | €80,410 | -€3,091 | -3.7% |
| Current assets | 29/58 | €140,054 | €92,850 | -€47,204 | -33.7% |
| Amounts receivable within one year | 40/41 | €46,297 | €50,214 | +€3,918 | +8.5% |
| Other amounts receivable | 41 | €46,297 | €50,214 | +€3,918 | +8.5% |
| Cash at bank and in hand | 54/58 | €92,688 | €41,528 | -€51,160 | -55.2% |
| Deferred charges and accrued income | 490/1 | €1,069 | €1,108 | +€39 | +3.7% |
| Total equity and liabilities | 10/49 | €223,555 | €173,260 | -€50,295 | -22.5% |
| Equity | 10/15 | €136,124 | €123,176 | -€12,949 | -9.5% |
| Contributions | 10/11 | €0 | - | = | |
| Revaluation surpluses | 12 | €127,506 | €127,506 | = | 0.0% |
| Reserves | 13 | €8,619 | €0 | -€8,619 | -100.0% |
| Distributable reserves | 133 | €8,619 | €0 | -€8,619 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,330 | -€4,330 | |
| Amounts payable | 17/49 | €87,430 | €50,084 | -€37,346 | -42.7% |
| Amounts payable within one year | 42/48 | €86,950 | €49,604 | -€37,346 | -43.0% |
| Trade debts | 44 | €0 | €1,498 | +€1,498 | |
| Suppliers | 440/4 | €0 | €1,498 | +€1,498 | |
| Taxes, remuneration and social security | 45 | €37,760 | €24,598 | -€13,162 | -34.9% |
| Taxes | 450/3 | €37,760 | €24,598 | -€13,162 | -34.9% |
| Other amounts payable | 47/48 | €49,191 | €23,508 | -€25,683 | -52.2% |
| Accrued charges and deferred income | 492/3 | €480 | €480 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,091 | €3,091 | = | 0.0% |
| Other operating charges | 640/8 | €2,200 | €2,270 | +€69 | +3.2% |
| Gross operating margin | 9900 | €36,045 | €27,837 | -€8,208 | -22.8% |
| Operating profit (loss) | 9901 | €30,753 | €22,476 | -€8,277 | -26.9% |
| Financial charges | 65/66B | €30 | €41 | +€11 | +35.1% |
| Recurring financial charges | 65 | €30 | €41 | +€11 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €30,723 | €22,435 | -€8,288 | -27.0% |
| Income taxes | 67/77 | €9,214 | €6,812 | -€2,402 | -26.1% |
| Profit (loss) for the period | 9904 | €21,509 | €15,623 | -€5,886 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,509 | €15,623 | -€5,886 | -27.4% |
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 12 October 2026 via checked.be.