Electricité Léonard: what changed
Electricité Léonard
Largest movements
- Cash +€13,502
up €13,502 (+11.6%), from €116,363 to €129,865
mainly Depreciation (+€16,540) and Trade debts (+€15,186)
- Receivables within one year +€10,915
up €10,915 (+63.3%), from €17,247 to €28,162
of which Trade receivables: +€9,215
- Intangible fixed assets -€10,000
down €10,000 (-12.5%), from €80,000 to €70,000
- Deferred charges and accrued income +€4,723
up €4,723 (+45.2%), from €10,458 to €15,181
- Trade debts +€15,186
up €15,186 (+122%), from €12,448 to €27,634
- Other debts -€14,862
down €14,862 (-91.6%), from €16,227 to €1,365
- Profit (loss) carried forward +€8,875
up €8,875 (+4.4%), from €199,756 to €208,631
- Tax, wage and social debts +€7,530
up €7,530 (+157%), from €4,806 to €12,336
of which Taxes: +€6,098
- Staff costs +€14,286
up €14,286 (+2,316%), from €617 to €14,902
- Gross operating margin +€7,873
up €7,873 (+19.3%), from €40,738 to €48,612
- Taxes +€4,042
up €4,042, from -€194 to €3,848
- Depreciation +€1,076
up €1,076 (+7.0%), from €15,465 to €16,540
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,238 | €251,966 | +€16,728 | +7.1% |
| Fixed assets | 21/28 | €91,170 | €78,758 | -€12,412 | -13.6% |
| Intangible fixed assets | 21 | €80,000 | €70,000 | -€10,000 | -12.5% |
| Tangible fixed assets | 22/27 | €11,170 | €8,758 | -€2,412 | -21.6% |
| Land and buildings | 22 | €250 | €0 | -€250 | -100% |
| Plant, machinery and equipment | 23 | €1,965 | €451 | -€1,514 | -77.1% |
| Furniture and vehicles | 24 | €6,621 | €4,839 | -€1,783 | -26.9% |
| Other tangible fixed assets | 26 | €2,333 | €3,469 | +€1,135 | +48.7% |
| Current assets | 29/58 | €144,068 | €173,208 | +€29,140 | +20.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,247 | €28,162 | +€10,915 | +63.3% |
| Trade receivables | 40 | €14,252 | €23,468 | +€9,215 | +64.7% |
| Other amounts receivable | 41 | €2,994 | €4,694 | +€1,700 | +56.8% |
| Cash at bank and in hand | 54/58 | €116,363 | €129,865 | +€13,502 | +11.6% |
| Deferred charges and accrued income | 490/1 | €10,458 | €15,181 | +€4,723 | +45.2% |
| Total equity and liabilities | 10/49 | €235,238 | €251,966 | +€16,728 | +7.1% |
| Equity | 10/15 | €201,756 | €210,631 | +€8,875 | +4.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,756 | €208,631 | +€8,875 | +4.4% |
| Amounts payable | 17/49 | €33,482 | €41,335 | +€7,853 | +23.5% |
| Amounts payable within one year | 42/48 | €33,482 | €41,335 | +€7,853 | +23.5% |
| Trade debts | 44 | €12,448 | €27,634 | +€15,186 | +122% |
| Suppliers | 440/4 | €12,448 | €27,634 | +€15,186 | +122% |
| Taxes, remuneration and social security | 45 | €4,806 | €12,336 | +€7,530 | +157% |
| Taxes | 450/3 | €4,806 | €10,905 | +€6,098 | +127% |
| Remuneration and social security | 454/9 | €0 | €1,432 | +€1,432 | |
| Other amounts payable | 47/48 | €16,227 | €1,365 | -€14,862 | -91.6% |
| Remuneration, social security and pensions | 62 | €617 | €14,902 | +€14,286 | +2,316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,465 | €16,540 | +€1,076 | +7.0% |
| Other operating charges | 640/8 | €1,058 | €1,277 | +€219 | +20.7% |
| Gross operating margin | 9900 | €40,738 | €48,612 | +€7,873 | +19.3% |
| Operating profit (loss) | 9901 | €23,599 | €15,892 | -€7,707 | -32.7% |
| Financial charges | 65/66B | €3,487 | €3,169 | -€318 | -9.1% |
| Recurring financial charges | 65 | €3,487 | €3,169 | -€318 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €20,112 | €12,723 | -€7,389 | -36.7% |
| Income taxes | 67/77 | -€194 | €3,848 | +€4,042 | |
| Profit (loss) for the period | 9904 | €20,305 | €8,875 | -€11,430 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,305 | €8,875 | -€11,430 | -56.3% |
Next steps
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 2 November 2026 via checked.be.