De Leener Mathias: 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 Mathias
Largest movements
- Cash +€3,755
up €3,755 (+72.5%), from €5,181 to €8,936
mainly Net result for the year (+€9,465) and Tax, wage and social debts (+€5,234)
- Tangible fixed assets -€1,852
down €1,852 (-18.4%), from €10,044 to €8,192
of which Furniture and vehicles: -€2,265
- Profit (loss) carried forward -€10,000
down €10,000 (-58.4%), from €17,137 to €7,137
- Reserves +€5,631
up €5,631 (+51.1%), from €11,010 to €16,641
of which Distributable reserves: +€5,631
- Tax, wage and social debts +€5,234
up €5,234 (+126%), from €4,145 to €9,379
- Gross operating margin +€7,755
up €7,755 (+73.9%), from €10,494 to €18,249
- Taxes +€1,862
up €1,862 (+81.4%), from €2,287 to €4,149
- Depreciation +€724
up €724 (+17.0%), from €4,271 to €4,995
- Financial income -€286
down €286 (-18.9%), from €1,514 to €1,228
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 | €53,239 | €54,429 | +€1,190 | +2.2% |
| Formation expenses | 20 | €563 | €338 | -€225 | -40.0% |
| Fixed assets | 21/28 | €10,044 | €8,192 | -€1,852 | -18.4% |
| Tangible fixed assets | 22/27 | €10,044 | €8,192 | -€1,852 | -18.4% |
| Plant, machinery and equipment | 23 | €5,519 | €5,932 | +€413 | +7.5% |
| Furniture and vehicles | 24 | €4,525 | €2,260 | -€2,265 | -50.1% |
| Current assets | 29/58 | €42,632 | €45,899 | +€3,267 | +7.7% |
| Stocks and contracts in progress | 3 | €7,975 | €7,873 | -€102 | -1.3% |
| Stocks | 30/36 | €7,975 | €7,873 | -€102 | -1.3% |
| Amounts receivable within one year | 40/41 | €27,933 | €27,773 | -€160 | -0.6% |
| Trade receivables | 40 | €10,554 | €15,989 | +€5,435 | +51.5% |
| Other amounts receivable | 41 | €17,379 | €11,784 | -€5,595 | -32.2% |
| Cash at bank and in hand | 54/58 | €5,181 | €8,936 | +€3,755 | +72.5% |
| Deferred charges and accrued income | 490/1 | €1,543 | €1,317 | -€226 | -14.6% |
| Total equity and liabilities | 10/49 | €53,239 | €54,429 | +€1,190 | +2.2% |
| Equity | 10/15 | €46,747 | €42,378 | -€4,369 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,010 | €16,641 | +€5,631 | +51.1% |
| Non-distributable reserves | 130/1 | €1,697 | €1,697 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,697 | €1,697 | = | 0.0% |
| Distributable reserves | 133 | €9,313 | €14,944 | +€5,631 | +60.5% |
| Profit (loss) carried forward | 14 | €17,137 | €7,137 | -€10,000 | -58.4% |
| Amounts payable | 17/49 | €6,492 | €12,051 | +€5,559 | +85.6% |
| Amounts payable within one year | 42/48 | €6,492 | €12,051 | +€5,559 | +85.6% |
| Trade debts | 44 | €2,347 | €2,672 | +€325 | +13.8% |
| Suppliers | 440/4 | €2,347 | €2,672 | +€325 | +13.8% |
| Taxes, remuneration and social security | 45 | €4,145 | €9,379 | +€5,234 | +126% |
| Taxes | 450/3 | €4,145 | €9,379 | +€5,234 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,271 | €4,995 | +€724 | +17.0% |
| Other operating charges | 640/8 | €650 | €719 | +€69 | +10.6% |
| Gross operating margin | 9900 | €10,494 | €18,249 | +€7,755 | +73.9% |
| Operating profit (loss) | 9901 | €5,573 | €12,535 | +€6,962 | +125% |
| Financial income | 75/76B | €1,514 | €1,228 | -€286 | -18.9% |
| Recurring financial income | 75 | €1,514 | €1,228 | -€286 | -18.9% |
| Financial charges | 65/66B | €156 | €149 | -€7 | -4.5% |
| Recurring financial charges | 65 | €156 | €149 | -€7 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €6,931 | €13,614 | +€6,683 | +96.4% |
| Income taxes | 67/77 | €2,287 | €4,149 | +€1,862 | +81.4% |
| Profit (loss) for the period | 9904 | €4,644 | €9,465 | +€4,821 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €4,644 | €9,465 | +€4,821 | +104% |
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 16 October 2026 via checked.be.