DE LEERSNIJDER: what changed
What changed
DE LEERSNIJDER
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
-€46,290
2024 · €11,810-€58,100
Equity
€1.6m
2024 · €1.1m+€492,319
Cash
€30,834
2024 · €26,144+€4,691
Balance sheet total
€2.6m
2024 · €1.9m+€661,122
Largest movements
Assets
- Tangible fixed assets +€607,758
up €607,758 (+39.5%), from €1.5m to €2.1m
of which Land and buildings: +€520,184
- Receivables within one year +€42,541
up €42,541 (+14.4%), from €294,758 to €337,299
Equity and liabilities
- Revaluation surpluses +€505,000
new in 2025: €505,000
- Debts after one year +€120,486
up €120,486 (+31.4%), from €383,839 to €504,325
- Current portion of long-term debt +€35,663
up €35,663 (+20.2%), from €176,155 to €211,818
Income statement
- Gross operating margin +€86,881
up €86,881 (+9.3%), from €930,373 to €1.0m
- Depreciation +€69,668
up €69,668 (+35.3%), from €197,340 to €267,008
- Staff costs +€61,842
up €61,842 (+12.5%), from €495,643 to €557,485
- Other operating charges +€28,675
up €28,675 (+15.2%), from €188,755 to €217,430
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
€11,810
Gross operating margin
+€86,881
Staff costs
-€61,842
Depreciation
-€69,668
Write-downs
+€4,112
Other operating charges
-€28,675
Financial income
+€32
Financial charges
+€2,224
Taxes
+€8,835
Result 2025
-€46,290
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
+€191,581
Investment
-€874,766
Financing
+€687,875
Cash 2024
€26,144
From operations (derived)
+€191,581
Net result for the year
-€46,290
Depreciation
+€267,008
Receivables within one year
-€42,541
Deferred charges and accrued income
-€6,132
Trade debts
+€20,172
Tax, wage and social debts
+€5,979
Accrued charges and deferred income
-€6,614
Investment (derived)
-€874,766
Investment in fixed assets (net)
-€874,766
Financing
+€687,875
Debts after one year
+€120,486
Current portion of long-term debt
+€35,663
Short-term financial debts
-€6,883
Contributions, distributions and other
+€538,609
Cash 2025
€30,834
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,905,388 | €2,566,509 | +€661,122 | +34.7% |
| Fixed assets | 21/28 | €1,540,407 | €2,148,165 | +€607,758 | +39.5% |
| Tangible fixed assets | 22/27 | €1,540,407 | €2,148,165 | +€607,758 | +39.5% |
| Land and buildings | 22 | €946,366 | €1,466,550 | +€520,184 | +55.0% |
| Plant, machinery and equipment | 23 | €8,797 | €11,602 | +€2,804 | +31.9% |
| Furniture and vehicles | 24 | €88,916 | €40,041 | -€48,875 | -55.0% |
| Leasing and similar rights | 25 | €496,327 | €629,972 | +€133,645 | +26.9% |
| Current assets | 29/58 | €364,981 | €418,344 | +€53,364 | +14.6% |
| Amounts receivable within one year | 40/41 | €294,758 | €337,299 | +€42,541 | +14.4% |
| Trade receivables | 40 | €294,758 | €337,299 | +€42,541 | +14.4% |
| Cash at bank and in hand | 54/58 | €26,144 | €30,834 | +€4,691 | +17.9% |
| Deferred charges and accrued income | 490/1 | €44,079 | €50,211 | +€6,132 | +13.9% |
| Total equity and liabilities | 10/49 | €1,905,388 | €2,566,509 | +€661,122 | +34.7% |
| Equity | 10/15 | €1,093,264 | €1,585,583 | +€492,319 | +45.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | - | €505,000 | +€505,000 | |
| Reserves | 13 | €1,030,764 | €1,018,083 | -€12,681 | -1.2% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €124,939 | €124,939 | = | 0.0% |
| Distributable reserves | 133 | €899,575 | €886,894 | -€12,681 | -1.4% |
| Amounts payable | 17/49 | €812,124 | €980,927 | +€168,803 | +20.8% |
| Amounts payable after more than one year | 17 | €383,839 | €504,325 | +€120,486 | +31.4% |
| Financial debts | 170/4 | €383,839 | €504,325 | +€120,486 | +31.4% |
| Amounts payable within one year | 42/48 | €421,671 | €476,602 | +€54,932 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €176,155 | €211,818 | +€35,663 | +20.2% |
| Financial debts | 43 | €16,842 | €9,959 | -€6,883 | -40.9% |
| Credit institutions | 430/8 | €16,842 | €9,959 | -€6,883 | -40.9% |
| Trade debts | 44 | €146,134 | €166,306 | +€20,172 | +13.8% |
| Suppliers | 440/4 | €146,134 | €166,306 | +€20,172 | +13.8% |
| Taxes, remuneration and social security | 45 | €82,540 | €88,519 | +€5,979 | +7.2% |
| Taxes | 450/3 | €24,878 | €23,053 | -€1,825 | -7.3% |
| Remuneration and social security | 454/9 | €57,662 | €65,466 | +€7,804 | +13.5% |
| Accrued charges and deferred income | 492/3 | €6,614 | - | -€6,614 | |
| Remuneration, social security and pensions | 62 | €495,643 | €557,485 | +€61,842 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197,340 | €267,008 | +€69,668 | +35.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,000 | -€3,112 | -€4,112 | |
| Other operating charges | 640/8 | €188,755 | €217,430 | +€28,675 | +15.2% |
| Gross operating margin | 9900 | €930,373 | €1,017,255 | +€86,881 | +9.3% |
| Operating profit (loss) | 9901 | €47,635 | -€21,556 | -€69,191 | |
| Financial income | 75/76B | €0 | €32 | +€32 | +159,550% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +159,550% |
| Financial charges | 65/66B | €26,523 | €24,298 | -€2,224 | -8.4% |
| Recurring financial charges | 65 | €26,523 | €24,298 | -€2,224 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €21,113 | -€45,823 | -€66,935 | |
| Income taxes | 67/77 | €9,303 | €468 | -€8,835 | -95.0% |
| Profit (loss) for the period | 9904 | €11,810 | -€46,290 | -€58,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,810 | -€46,290 | -€58,100 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.