De Lek: 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 Lek
Largest movements
- Tangible fixed assets -€1,053
down €1,053 (-22.3%), from €4,732 to €3,679
of which Plant, machinery and equipment: -€4,084
- Receivables within one year +€355
up €355 (+230.5%), from €154 to €509
- Cash +€292
up €292 (+3.0%), from €9,820 to €10,112
mainly Net result for the year (+€9,277) and Depreciation (+€4,313)
- Deferred charges and accrued income +€234
new in 2025: €234
- Other debts -€9,436
down €9,436 (-79.4%), from €11,890 to €2,454
- Reserves +€9,277
up €9,277 (+41.5%), from €22,342 to €31,619
- Gross operating margin +€212
up €212 (+1.3%), from €15,854 to €16,066
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 | €14,706 | €14,533 | -€173 | -1.2% |
| Fixed assets | 21/28 | €4,732 | €3,679 | -€1,053 | -22.3% |
| Tangible fixed assets | 22/27 | €4,732 | €3,679 | -€1,053 | -22.3% |
| Plant, machinery and equipment | 23 | €4,732 | €647 | -€4,084 | -86.3% |
| Furniture and vehicles | 24 | - | €3,031 | +€3,031 | |
| Current assets | 29/58 | €9,974 | €10,855 | +€881 | +8.8% |
| Amounts receivable within one year | 40/41 | €154 | €509 | +€355 | +230.5% |
| Other amounts receivable | 41 | €154 | €509 | +€355 | +230.5% |
| Cash at bank and in hand | 54/58 | €9,820 | €10,112 | +€292 | +3.0% |
| Deferred charges and accrued income | 490/1 | - | €234 | +€234 | |
| Total equity and liabilities | 10/49 | €14,706 | €14,533 | -€173 | -1.2% |
| Equity | 10/15 | -€5,743 | €3,535 | +€9,277 | |
| Reserves | 13 | €22,342 | €31,619 | +€9,277 | +41.5% |
| Distributable reserves | 133 | €22,342 | €31,619 | +€9,277 | +41.5% |
| Profit (loss) carried forward | 14 | -€28,085 | -€28,085 | = | 0.0% |
| Amounts payable | 17/49 | €20,448 | €10,999 | -€9,450 | -46.2% |
| Amounts payable within one year | 42/48 | €20,448 | €10,999 | -€9,450 | -46.2% |
| Trade debts | 44 | €7,614 | €7,558 | -€55 | -0.7% |
| Suppliers | 440/4 | €7,614 | €7,558 | -€55 | -0.7% |
| Taxes, remuneration and social security | 45 | €945 | €986 | +€42 | +4.4% |
| Taxes | 450/3 | €945 | €986 | +€42 | +4.4% |
| Other amounts payable | 47/48 | €11,890 | €2,454 | -€9,436 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,446 | €4,313 | -€133 | -3.0% |
| Other operating charges | 640/8 | €894 | €972 | +€78 | +8.7% |
| Gross operating margin | 9900 | €15,854 | €16,066 | +€212 | +1.3% |
| Operating profit (loss) | 9901 | €10,514 | €10,781 | +€267 | +2.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €603 | €576 | -€27 | -4.5% |
| Recurring financial charges | 65 | €603 | €576 | -€27 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €9,911 | €10,205 | +€294 | +3.0% |
| Income taxes | 67/77 | €901 | €928 | +€27 | +3.0% |
| Profit (loss) for the period | 9904 | €9,010 | €9,277 | +€268 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,010 | €9,277 | +€268 | +3.0% |
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 11 October 2026 via checked.be.