GROUP LEUNI$: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GROUP LEUNI$
Largest movements
- Cash +€77,240
up €77,240 (+19,826%), from €390 to €77,629
mainly Other debts (+€72,306) and Net result for the year (+€70,492)
- Tangible fixed assets +€76,020
up €76,020 (+11,817%), from €643 to €76,663
of which Land and buildings: +€40,000
- Other debts +€72,306
up €72,306 (+147%), from €49,261 to €121,567
- Profit (loss) carried forward +€70,492
up €70,492, from -€56,488 to €14,004
- Trade debts +€9,922
new in 2025: €9,922
- Gross operating margin +€70,592
new in 2025: €70,592
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,773 | €155,492 | +€152,719 | +5,507% |
| Fixed assets | 21/28 | €643 | €76,663 | +€76,020 | +11,817% |
| Tangible fixed assets | 22/27 | €643 | €76,663 | +€76,020 | +11,817% |
| Land and buildings | 22 | - | €40,000 | +€40,000 | |
| Plant, machinery and equipment | 23 | €643 | €36,663 | +€36,020 | +5,599% |
| Current assets | 29/58 | €2,130 | €78,830 | +€76,700 | +3,601% |
| Amounts receivable within one year | 40/41 | €1,069 | €529 | -€540 | -50.5% |
| Trade receivables | 40 | €998 | €458 | -€540 | -54.1% |
| Other amounts receivable | 41 | €71 | €71 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €390 | €77,629 | +€77,240 | +19,826% |
| Deferred charges and accrued income | 490/1 | €672 | €672 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,773 | €155,492 | +€152,719 | +5,507% |
| Equity | 10/15 | -€46,488 | €24,004 | +€70,492 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,488 | €14,004 | +€70,492 | |
| Amounts payable | 17/49 | €49,261 | €131,489 | +€82,228 | +167% |
| Amounts payable within one year | 42/48 | €49,261 | €131,489 | +€82,228 | +167% |
| Trade debts | 44 | - | €9,922 | +€9,922 | |
| Suppliers | 440/4 | - | €9,922 | +€9,922 | |
| Other amounts payable | 47/48 | €49,261 | €121,567 | +€72,306 | +147% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | - | €70,592 | +€70,592 | |
| Operating profit (loss) | 9901 | - | €70,492 | +€70,492 | |
| Profit (loss) for the period before taxes | 9903 | - | €70,492 | +€70,492 | |
| Profit (loss) for the period | 9904 | - | €70,492 | +€70,492 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €70,492 | +€70,492 |
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 21 October 2026 via checked.be.