ESPACE VERT LEYDER: 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.
ESPACE VERT LEYDER
Largest movements
- Tangible fixed assets -€12,637
down €12,637 (-29.4%), from €43,021 to €30,384
of which Furniture and vehicles: -€12,287
- Cash +€7,386
up €7,386 (+32.9%), from €22,424 to €29,810
mainly Depreciation (+€13,634) and Net result for the year (+€6,433)
- Deferred charges and accrued income +€2,544
up €2,544 (+67.5%), from €3,767 to €6,311
- Profit (loss) carried forward +€6,433
up €6,433 (+55.8%), from -€11,522 to -€5,089
- Debts after one year -€4,888
no longer reported in 2025 (was €4,888)
- Other debts -€4,215
down €4,215 (-7.1%), from €59,266 to €55,051
- Trade debts +€1,020
up €1,020 (+219.8%), from €464 to €1,484
- Gross operating margin +€10,776
up €10,776 (+81.8%), from €13,177 to €23,953
- Staff costs +€1,518
up €1,518 (+268.7%), from €565 to €2,083
- Financial charges -€516
down €516 (-39.0%), from €1,322 to €806
- Taxes +€460
new in 2025: €460
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 | €80,536 | €77,976 | -€2,560 | -3.2% |
| Fixed assets | 21/28 | €43,021 | €30,384 | -€12,637 | -29.4% |
| Tangible fixed assets | 22/27 | €43,021 | €30,384 | -€12,637 | -29.4% |
| Land and buildings | 22 | €546 | - | -€546 | |
| Plant, machinery and equipment | 23 | €1,986 | €2,182 | +€196 | +9.9% |
| Furniture and vehicles | 24 | €40,489 | €28,202 | -€12,287 | -30.3% |
| Current assets | 29/58 | €37,515 | €47,592 | +€10,077 | +26.9% |
| Amounts receivable within one year | 40/41 | €11,324 | €11,471 | +€147 | +1.3% |
| Trade receivables | 40 | €11,241 | €11,332 | +€91 | +0.8% |
| Other amounts receivable | 41 | €83 | €139 | +€56 | +67.5% |
| Cash at bank and in hand | 54/58 | €22,424 | €29,810 | +€7,386 | +32.9% |
| Deferred charges and accrued income | 490/1 | €3,767 | €6,311 | +€2,544 | +67.5% |
| Total equity and liabilities | 10/49 | €80,536 | €77,976 | -€2,560 | -3.2% |
| Equity | 10/15 | €8,929 | €15,362 | +€6,433 | +72.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,522 | -€5,089 | +€6,433 | +55.8% |
| Amounts payable | 17/49 | €71,607 | €62,614 | -€8,993 | -12.6% |
| Amounts payable after more than one year | 17 | €4,888 | - | -€4,888 | |
| Financial debts | 170/4 | €4,888 | - | -€4,888 | |
| Amounts payable within one year | 42/48 | €66,624 | €62,530 | -€4,094 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €5,120 | €4,888 | -€232 | -4.5% |
| Trade debts | 44 | €464 | €1,484 | +€1,020 | +219.8% |
| Suppliers | 440/4 | €464 | €1,484 | +€1,020 | +219.8% |
| Taxes, remuneration and social security | 45 | €1,774 | €1,107 | -€667 | -37.6% |
| Taxes | 450/3 | €1,774 | €1,107 | -€667 | -37.6% |
| Other amounts payable | 47/48 | €59,266 | €55,051 | -€4,215 | -7.1% |
| Accrued charges and deferred income | 492/3 | €95 | €84 | -€11 | -11.6% |
| Remuneration, social security and pensions | 62 | €565 | €2,083 | +€1,518 | +268.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,816 | €13,634 | -€182 | -1.3% |
| Other operating charges | 640/8 | €490 | €537 | +€47 | +9.6% |
| Gross operating margin | 9900 | €13,177 | €23,953 | +€10,776 | +81.8% |
| Operating profit (loss) | 9901 | -€1,694 | €7,699 | +€9,393 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €1,322 | €806 | -€516 | -39.0% |
| Recurring financial charges | 65 | €1,322 | €806 | -€516 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,005 | €6,893 | +€9,898 | |
| Income taxes | 67/77 | - | €460 | +€460 | |
| Profit (loss) for the period | 9904 | -€3,005 | €6,433 | +€9,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,005 | €6,433 | +€9,438 |
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.