DE LEKPOT: 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 LEKPOT
Largest movements
- Financial fixed assets +€38,010
up €38,010 (+70.6%), from €53,806 to €91,816
- Cash +€20,220
up €20,220 (+8.3%), from €244,585 to €264,805
mainly Net result for the year (+€101,386) and Other debts (+€83,631)
- Other debts +€83,631
up €83,631 (+54.9%), from €152,322 to €235,954
- Current portion of long-term debt -€48,528
down €48,528 (-45.6%), from €106,387 to €57,859
- Debts after one year -€44,402
down €44,402 (-19.9%), from €222,937 to €178,535
- Accrued charges and deferred income +€34,829
up €34,829 (+247%), from €14,091 to €48,920
- Gross operating margin -€52,341
down €52,341 (-11.9%), from €441,683 to €389,342
- Staff costs +€37,786
up €37,786 (+38.5%), from €98,093 to €135,879
- Taxes -€23,658
down €23,658 (-41.4%), from €57,191 to €33,532
- Depreciation +€16,951
up €16,951 (+25.9%), from €65,400 to €82,351
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 | €1,065,883 | €1,106,080 | +€40,197 | +3.8% |
| Fixed assets | 21/28 | €752,556 | €785,096 | +€32,541 | +4.3% |
| Tangible fixed assets | 22/27 | €698,749 | €693,280 | -€5,469 | -0.8% |
| Land and buildings | 22 | €442,790 | €429,910 | -€12,879 | -2.9% |
| Plant, machinery and equipment | 23 | €176,015 | €197,518 | +€21,502 | +12.2% |
| Furniture and vehicles | 24 | €79,944 | €65,852 | -€14,092 | -17.6% |
| Financial fixed assets | 28 | €53,806 | €91,816 | +€38,010 | +70.6% |
| Current assets | 29/58 | €313,328 | €320,984 | +€7,656 | +2.4% |
| Stocks and contracts in progress | 3 | €23,000 | €23,000 | = | 0.0% |
| Stocks | 30/36 | €23,000 | €23,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,597 | €24,165 | -€2,432 | -9.1% |
| Trade receivables | 40 | €1,463 | €0 | -€1,463 | -100% |
| Other amounts receivable | 41 | €25,134 | €24,165 | -€969 | -3.9% |
| Cash at bank and in hand | 54/58 | €244,585 | €264,805 | +€20,220 | +8.3% |
| Deferred charges and accrued income | 490/1 | €19,145 | €9,014 | -€10,131 | -52.9% |
| Total equity and liabilities | 10/49 | €1,065,883 | €1,106,080 | +€40,197 | +3.8% |
| Equity | 10/15 | €527,745 | €529,131 | +€1,386 | +0.3% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €501,983 | €501,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Other | 1319 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,930 | €7,316 | +€1,386 | +23.4% |
| Amounts payable | 17/49 | €538,139 | €576,949 | +€38,811 | +7.2% |
| Amounts payable after more than one year | 17 | €222,937 | €178,535 | -€44,402 | -19.9% |
| Financial debts | 170/4 | €222,937 | €178,535 | -€44,402 | -19.9% |
| Amounts payable within one year | 42/48 | €301,111 | €349,495 | +€48,384 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €106,387 | €57,859 | -€48,528 | -45.6% |
| Trade debts | 44 | €30,955 | €28,402 | -€2,553 | -8.2% |
| Suppliers | 440/4 | €30,955 | €28,402 | -€2,553 | -8.2% |
| Advances received on contracts in progress | 46 | - | €6,688 | +€6,688 | |
| Taxes, remuneration and social security | 45 | €11,448 | €20,593 | +€9,145 | +79.9% |
| Taxes | 450/3 | €8,849 | €12,760 | +€3,911 | +44.2% |
| Remuneration and social security | 454/9 | €2,599 | €7,832 | +€5,234 | +201% |
| Other amounts payable | 47/48 | €152,322 | €235,954 | +€83,631 | +54.9% |
| Accrued charges and deferred income | 492/3 | €14,091 | €48,920 | +€34,829 | +247% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €98,093 | €135,879 | +€37,786 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,400 | €82,351 | +€16,951 | +25.9% |
| Other operating charges | 640/8 | €18,987 | €17,618 | -€1,370 | -7.2% |
| Gross operating margin | 9900 | €441,683 | €389,342 | -€52,341 | -11.9% |
| Operating profit (loss) | 9901 | €259,202 | €153,494 | -€105,709 | -40.8% |
| Financial income | 75/76B | €1,562 | €1,838 | +€276 | +17.6% |
| Recurring financial income | 75 | €1,562 | €1,838 | +€276 | +17.6% |
| Financial charges | 65/66B | €22,370 | €20,413 | -€1,957 | -8.7% |
| Recurring financial charges | 65 | €22,370 | €20,413 | -€1,957 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €238,394 | €134,918 | -€103,476 | -43.4% |
| Income taxes | 67/77 | €57,191 | €33,532 | -€23,658 | -41.4% |
| Profit (loss) for the period | 9904 | €181,204 | €101,386 | -€79,818 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €181,204 | €101,386 | -€79,818 | -44.0% |
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 17 October 2026 via checked.be.