De Leeuw Technics: 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 Leeuw Technics
Largest movements
- Current investments -€176,224
down €176,224 (-100.0%), from €176,306 to €82
- Cash +€164,100
up €164,100 (+194%), from €84,472 to €248,572
mainly Current investments (+€176,224) and Net result for the year (+€80,386)
- Tangible fixed assets -€8,735
down €8,735 (-7.7%), from €113,111 to €104,377
of which Furniture and vehicles: -€5,616
- Accrued charges and deferred income -€54,829
down €54,829 (-72.8%), from €75,288 to €20,460
- Reserves +€50,000
up €50,000 (+21.1%), from €236,630 to €286,630
of which Distributable reserves: +€50,000
- Trade debts -€13,762
down €13,762 (-87.0%), from €15,823 to €2,061
- Tax, wage and social debts +€12,069
up €12,069 (+38.8%), from €31,141 to €43,210
of which Taxes: +€12,053
- Current portion of long-term debt -€7,552
down €7,552 (-53.2%), from €14,193 to €6,641
- Financial income +€50,932
up €50,932 (+22.5%), from €226,813 to €277,745
- Taxes +€17,824
up €17,824 (+115%), from €15,550 to €33,374
- Financial charges -€13,513
down €13,513 (-5.5%), from €246,336 to €232,822
- Gross operating margin +€9,733
up €9,733 (+13.6%), from €71,701 to €81,434
- Purchases and services -€6,509
down €6,509 (-9.4%), from €69,356 to €62,846
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 | €432,077 | €411,394 | -€20,683 | -4.8% |
| Fixed assets | 21/28 | €113,161 | €104,427 | -€8,735 | -7.7% |
| Tangible fixed assets | 22/27 | €113,111 | €104,377 | -€8,735 | -7.7% |
| Land and buildings | 22 | €101,143 | €98,662 | -€2,481 | -2.5% |
| Plant, machinery and equipment | 23 | €4,171 | €3,533 | -€638 | -15.3% |
| Furniture and vehicles | 24 | €7,798 | €2,181 | -€5,616 | -72.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €318,916 | €306,967 | -€11,949 | -3.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,902 | €37,087 | +€1,185 | +3.3% |
| Trade receivables | 40 | €35,807 | €26,634 | -€9,173 | -25.6% |
| Other amounts receivable | 41 | €96 | €10,453 | +€10,358 | +10,830% |
| Current investments | 50/53 | €176,306 | €82 | -€176,224 | -100.0% |
| Cash at bank and in hand | 54/58 | €84,472 | €248,572 | +€164,100 | +194% |
| Deferred charges and accrued income | 490/1 | €2,236 | €1,226 | -€1,010 | -45.2% |
| Total equity and liabilities | 10/49 | €432,077 | €411,394 | -€20,683 | -4.8% |
| Equity | 10/15 | €265,414 | €315,800 | +€50,386 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €236,630 | €286,630 | +€50,000 | +21.1% |
| Non-distributable reserves | 130/1 | €6,630 | €6,630 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,630 | €6,630 | = | 0.0% |
| Distributable reserves | 133 | €230,000 | €280,000 | +€50,000 | +21.7% |
| Profit (loss) carried forward | 14 | €22,584 | €22,970 | +€386 | +1.7% |
| Amounts payable | 17/49 | €166,663 | €95,594 | -€71,069 | -42.6% |
| Amounts payable after more than one year | 17 | €27,624 | €20,984 | -€6,641 | -24.0% |
| Financial debts | 170/4 | €27,624 | €20,984 | -€6,641 | -24.0% |
| Amounts payable within one year | 42/48 | €63,751 | €54,151 | -€9,600 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €14,193 | €6,641 | -€7,552 | -53.2% |
| Trade debts | 44 | €15,823 | €2,061 | -€13,762 | -87.0% |
| Suppliers | 440/4 | €15,823 | €2,061 | -€13,762 | -87.0% |
| Taxes, remuneration and social security | 45 | €31,141 | €43,210 | +€12,069 | +38.8% |
| Taxes | 450/3 | €30,798 | €42,851 | +€12,053 | +39.1% |
| Remuneration and social security | 454/9 | €343 | €359 | +€16 | +4.8% |
| Other amounts payable | 47/48 | €2,593 | €2,239 | -€355 | -13.7% |
| Accrued charges and deferred income | 492/3 | €75,288 | €20,460 | -€54,829 | -72.8% |
| Turnover | 70 | €131,323 | €133,978 | +€2,655 | +2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,356 | €62,846 | -€6,509 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,251 | €11,235 | -€3,016 | -21.2% |
| Other operating charges | 640/8 | €778 | €1,363 | +€585 | +75.2% |
| Gross operating margin | 9900 | €71,701 | €81,434 | +€9,733 | +13.6% |
| Operating profit (loss) | 9901 | €56,673 | €68,837 | +€12,164 | +21.5% |
| Financial income | 75/76B | €226,813 | €277,745 | +€50,932 | +22.5% |
| Recurring financial income | 75 | €226,813 | €277,745 | +€50,932 | +22.5% |
| Financial charges | 65/66B | €246,336 | €232,822 | -€13,513 | -5.5% |
| Recurring financial charges | 65 | €246,336 | €232,822 | -€13,513 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €37,150 | €113,760 | +€76,610 | +206% |
| Income taxes | 67/77 | €15,550 | €33,374 | +€17,824 | +115% |
| Profit (loss) for the period | 9904 | €21,600 | €80,386 | +€58,786 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €21,600 | €80,386 | +€58,786 | +272% |
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 20 October 2026 via checked.be.