FLORIAN LEBLOIS: 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.
FLORIAN LEBLOIS
Largest movements
- Receivables within one year +€4,905
up €4,905 (+27.9%), from €17,561 to €22,467
of which Other amounts receivable: +€12,164
- Cash +€3,302
up €3,302 (+3,858%), from €86 to €3,388
mainly Net result for the year (+€15,676) and Depreciation (+€1,861)
- Tangible fixed assets -€1,017
down €1,017 (-14.6%), from €6,990 to €5,973
- Profit (loss) carried forward +€14,843
up €14,843 (+110%), from €13,452 to €28,295
- Tax, wage and social debts -€8,494
down €8,494 (-78.5%), from €10,815 to €2,322
of which Taxes: -€7,324
- Other debts +€833
new in 2025: €833
- Gross operating margin +€3,920
up €3,920 (+21.7%), from €18,068 to €21,989
- Depreciation +€1,191
up €1,191 (+178%), from €671 to €1,861
- Taxes +€581
up €581 (+15.2%), from €3,828 to €4,409
- Financial income +€544
up €544 (+435%), from €125 to €669
- Other operating charges +€454
up €454 (+699%), from €65 to €519
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 | €24,776 | €32,041 | +€7,265 | +29.3% |
| Fixed assets | 21/28 | €6,990 | €5,973 | -€1,017 | -14.6% |
| Tangible fixed assets | 22/27 | €6,990 | €5,973 | -€1,017 | -14.6% |
| Furniture and vehicles | 24 | €6,990 | €5,973 | -€1,017 | -14.6% |
| Current assets | 29/58 | €17,786 | €26,068 | +€8,283 | +46.6% |
| Amounts receivable within one year | 40/41 | €17,561 | €22,467 | +€4,905 | +27.9% |
| Trade receivables | 40 | €7,284 | €25 | -€7,259 | -99.7% |
| Other amounts receivable | 41 | €10,277 | €22,442 | +€12,164 | +118% |
| Cash at bank and in hand | 54/58 | €86 | €3,388 | +€3,302 | +3,858% |
| Deferred charges and accrued income | 490/1 | €139 | €214 | +€75 | +54.1% |
| Total equity and liabilities | 10/49 | €24,776 | €32,041 | +€7,265 | +29.3% |
| Equity | 10/15 | €13,952 | €28,795 | +€14,843 | +106% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,452 | €28,295 | +€14,843 | +110% |
| Amounts payable | 17/49 | €10,824 | €3,246 | -€7,578 | -70.0% |
| Amounts payable within one year | 42/48 | €10,824 | €3,246 | -€7,578 | -70.0% |
| Trade debts | 44 | €9 | €92 | +€82 | +907% |
| Suppliers | 440/4 | €9 | €92 | +€82 | +907% |
| Taxes, remuneration and social security | 45 | €10,815 | €2,322 | -€8,494 | -78.5% |
| Taxes | 450/3 | €9,645 | €2,322 | -€7,324 | -75.9% |
| Remuneration and social security | 454/9 | €1,170 | - | -€1,170 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Remuneration, social security and pensions | 62 | €140 | - | -€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €1,861 | +€1,191 | +178% |
| Other operating charges | 640/8 | €65 | €519 | +€454 | +699% |
| Gross operating margin | 9900 | €18,068 | €21,989 | +€3,920 | +21.7% |
| Operating profit (loss) | 9901 | €17,193 | €19,609 | +€2,416 | +14.1% |
| Financial income | 75/76B | €125 | €669 | +€544 | +435% |
| Recurring financial income | 75 | €125 | €669 | +€544 | +435% |
| Financial charges | 65/66B | €38 | €192 | +€154 | +406% |
| Recurring financial charges | 65 | €38 | €192 | +€154 | +406% |
| Profit (loss) for the period before taxes | 9903 | €17,280 | €20,085 | +€2,806 | +16.2% |
| Income taxes | 67/77 | €3,828 | €4,409 | +€581 | +15.2% |
| Profit (loss) for the period | 9904 | €13,452 | €15,676 | +€2,225 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,452 | €15,676 | +€2,225 | +16.5% |
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 20 October 2026 via checked.be.