DE LESSIUS: 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 LESSIUS
Largest movements
- Cash +€19,369
up €19,369 (+50.4%), from €38,439 to €57,808
mainly Other debts (+€39,445) and Net result for the year (+€21,216)
- Tangible fixed assets -€7,784
down €7,784 (-28.5%), from €27,332 to €19,548
of which Furniture and vehicles: -€5,462
- Receivables within one year +€3,982
up €3,982 (+89.6%), from €4,442 to €8,424
of which Other amounts receivable: +€4,019
- Other debts +€39,445
up €39,445 (+326%), from €12,109 to €51,554
- Reserves -€37,130
down €37,130 (-75.7%), from €49,065 to €11,935
- Trade debts +€12,393
up €12,393 (+148%), from €8,393 to €20,786
- Gross operating margin -€20,603
down €20,603 (-35.0%), from €58,843 to €38,240
- Taxes -€4,019
down €4,019 (-37.9%), from €10,612 to €6,593
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 | €72,757 | €87,671 | +€14,914 | +20.5% |
| Formation expenses | 20 | €718 | €432 | -€286 | -39.8% |
| Fixed assets | 21/28 | €27,712 | €19,548 | -€8,164 | -29.5% |
| Intangible fixed assets | 21 | €381 | €0 | -€381 | -100% |
| Tangible fixed assets | 22/27 | €27,332 | €19,548 | -€7,784 | -28.5% |
| Plant, machinery and equipment | 23 | €1,838 | €973 | -€865 | -47.1% |
| Furniture and vehicles | 24 | €14,342 | €8,880 | -€5,462 | -38.1% |
| Other tangible fixed assets | 26 | €11,152 | €9,695 | -€1,457 | -13.1% |
| Current assets | 29/58 | €44,327 | €67,691 | +€23,364 | +52.7% |
| Amounts receivable within one year | 40/41 | €4,442 | €8,424 | +€3,982 | +89.6% |
| Trade receivables | 40 | €55 | €17 | -€37 | -68.2% |
| Other amounts receivable | 41 | €4,388 | €8,407 | +€4,019 | +91.6% |
| Cash at bank and in hand | 54/58 | €38,439 | €57,808 | +€19,369 | +50.4% |
| Deferred charges and accrued income | 490/1 | €1,446 | €1,459 | +€14 | +0.9% |
| Total equity and liabilities | 10/49 | €72,757 | €87,671 | +€14,914 | +20.5% |
| Equity | 10/15 | €51,065 | €13,935 | -€37,130 | -72.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,065 | €11,935 | -€37,130 | -75.7% |
| Distributable reserves | 133 | €49,065 | €11,935 | -€37,130 | -75.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,693 | €73,736 | +€52,044 | +240% |
| Amounts payable within one year | 42/48 | €21,693 | €73,736 | +€52,044 | +240% |
| Trade debts | 44 | €8,393 | €20,786 | +€12,393 | +148% |
| Suppliers | 440/4 | €8,393 | €20,786 | +€12,393 | +148% |
| Taxes, remuneration and social security | 45 | €1,190 | €1,396 | +€206 | +17.3% |
| Taxes | 450/3 | - | €219 | +€219 | |
| Remuneration and social security | 454/9 | €1,190 | €1,177 | -€13 | -1.1% |
| Other amounts payable | 47/48 | €12,109 | €51,554 | +€39,445 | +326% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,008 | €8,451 | -€558 | -6.2% |
| Other operating charges | 640/8 | €773 | €716 | -€57 | -7.4% |
| Gross operating margin | 9900 | €58,843 | €38,240 | -€20,603 | -35.0% |
| Operating profit (loss) | 9901 | €49,062 | €29,073 | -€19,989 | -40.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +600% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +600% |
| Financial charges | 65/66B | €1,320 | €1,264 | -€56 | -4.2% |
| Recurring financial charges | 65 | €1,320 | €1,264 | -€56 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €47,742 | €27,810 | -€19,932 | -41.8% |
| Income taxes | 67/77 | €10,612 | €6,593 | -€4,019 | -37.9% |
| Profit (loss) for the period | 9904 | €37,130 | €21,216 | -€15,914 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,130 | €21,216 | -€15,914 | -42.9% |
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 13 October 2026 via checked.be.