DE LEENER: 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.
DE LEENER
Largest movements
- Tangible fixed assets -€64,856
down €64,856 (-23.7%), from €273,527 to €208,670
of which Plant, machinery and equipment: -€48,991
- Receivables within one year +€12,591
up €12,591 (+64.8%), from €19,427 to €32,017
of which Trade receivables: +€12,652
- Stocks and contracts -€12,500
down €12,500 (-13.8%), from €90,340 to €77,840
- Cash +€6,067
up €6,067 (+352%), from €1,725 to €7,792
mainly Depreciation (+€81,385) and Net result for the year (+€12,868)
- Other debts -€30,453
down €30,453 (-12.1%), from €252,291 to €221,838
- Debts after one year -€29,737
down €29,737 (-47.1%), from €63,179 to €33,442
- Profit (loss) carried forward +€12,868
up €12,868 (+49.2%), from -€26,140 to -€13,271
- Short-term financial debts -€10,995
down €10,995 (-100%), from €10,995 to €0
- Trade debts +€10,208
up €10,208 (+31.5%), from €32,392 to €42,600
- Gross operating margin +€79,751
up €79,751 (+319%), from €25,037 to €104,788
- Depreciation -€2,121
down €2,121 (-2.5%), from €83,507 to €81,385
- Other operating charges +€1,254
up €1,254 (+29.1%), from €4,305 to €5,560
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 | €388,497 | €328,743 | -€59,754 | -15.4% |
| Fixed assets | 21/28 | €275,009 | €210,153 | -€64,856 | -23.6% |
| Tangible fixed assets | 22/27 | €273,527 | €208,670 | -€64,856 | -23.7% |
| Land and buildings | 22 | €79,347 | €71,040 | -€8,307 | -10.5% |
| Plant, machinery and equipment | 23 | €170,117 | €121,126 | -€48,991 | -28.8% |
| Furniture and vehicles | 24 | €24,063 | €16,504 | -€7,558 | -31.4% |
| Financial fixed assets | 28 | €1,483 | €1,483 | = | 0.0% |
| Current assets | 29/58 | €113,488 | €118,590 | +€5,102 | +4.5% |
| Stocks and contracts in progress | 3 | €90,340 | €77,840 | -€12,500 | -13.8% |
| Stocks | 30/36 | €90,340 | €77,840 | -€12,500 | -13.8% |
| Amounts receivable within one year | 40/41 | €19,427 | €32,017 | +€12,591 | +64.8% |
| Trade receivables | 40 | €18,944 | €31,595 | +€12,652 | +66.8% |
| Other amounts receivable | 41 | €483 | €422 | -€61 | -12.6% |
| Cash at bank and in hand | 54/58 | €1,725 | €7,792 | +€6,067 | +352% |
| Deferred charges and accrued income | 490/1 | €1,996 | €940 | -€1,056 | -52.9% |
| Total equity and liabilities | 10/49 | €388,497 | €328,743 | -€59,754 | -15.4% |
| Equity | 10/15 | -€13,870 | -€1,001 | +€12,868 | +92.8% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €1,115 | €1,115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,115 | €1,115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,115 | €1,115 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€26,140 | -€13,271 | +€12,868 | +49.2% |
| Amounts payable | 17/49 | €402,367 | €329,744 | -€72,623 | -18.0% |
| Amounts payable after more than one year | 17 | €63,179 | €33,442 | -€29,737 | -47.1% |
| Financial debts | 170/4 | €63,179 | €33,442 | -€29,737 | -47.1% |
| Amounts payable within one year | 42/48 | €339,188 | €296,302 | -€42,885 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €39,774 | €29,737 | -€10,037 | -25.2% |
| Financial debts | 43 | €10,995 | €0 | -€10,995 | -100% |
| Credit institutions | 430/8 | €10,995 | €0 | -€10,995 | -100% |
| Trade debts | 44 | €32,392 | €42,600 | +€10,208 | +31.5% |
| Suppliers | 440/4 | €32,392 | €42,600 | +€10,208 | +31.5% |
| Taxes, remuneration and social security | 45 | €3,736 | €2,127 | -€1,609 | -43.1% |
| Taxes | 450/3 | €3,736 | €2,127 | -€1,609 | -43.1% |
| Other amounts payable | 47/48 | €252,291 | €221,838 | -€30,453 | -12.1% |
| Remuneration, social security and pensions | 62 | €591 | €763 | +€172 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,507 | €81,385 | -€2,121 | -2.5% |
| Other operating charges | 640/8 | €4,305 | €5,560 | +€1,254 | +29.1% |
| Gross operating margin | 9900 | €25,037 | €104,788 | +€79,751 | +319% |
| Operating profit (loss) | 9901 | -€63,365 | €17,081 | +€80,446 | |
| Financial income | 75/76B | €456 | €3 | -€453 | -99.3% |
| Recurring financial income | 75 | €456 | €3 | -€453 | -99.3% |
| Financial charges | 65/66B | €4,394 | €4,040 | -€354 | -8.1% |
| Recurring financial charges | 65 | €4,394 | €4,040 | -€354 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€67,304 | €13,043 | +€80,347 | |
| Income taxes | 67/77 | €153 | €175 | +€22 | +14.7% |
| Profit (loss) for the period | 9904 | -€67,456 | €12,868 | +€80,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,456 | €12,868 | +€80,325 |
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 24 October 2026 via checked.be.