HET LEFHUIS: what changed
HET LEFHUIS
Largest movements
- Cash -€22,571
down €22,571 (-75.3%), from €29,993 to €7,422
mainly Net result for the year (-€31,229) and Debts after one year (-€5,205)
- Current investments -€9,847
down €9,847 (-24.5%), from €40,239 to €30,392
- Tangible fixed assets -€6,526
down €6,526 (-9.9%), from €66,249 to €59,722
of which Land and buildings: -€6,249
- Reserves -€18,982
down €18,982 (-25.7%), from €73,892 to €54,911
- Profit (loss) carried forward -€10,388
down €10,388, from €0 to -€10,388
- Debts after one year -€5,205
down €5,205 (-14.5%), from €36,001 to €30,796
- Tax, wage and social debts -€3,924
down €3,924 (-98.1%), from €4,000 to €76
of which Remuneration and social security: -€2,050
- Contributions -€1,860
down €1,860 (-23.1%), from €8,060 to €6,200
- Gross operating margin -€22,165
down €22,165, from €863 to -€21,303
- Financial charges -€1,467
down €1,467 (-32.2%), from €4,558 to €3,090
- Depreciation -€344
down €344 (-5.0%), from €6,870 to €6,526
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 | €144,890 | €105,801 | -€39,089 | -27.0% |
| Fixed assets | 21/28 | €66,249 | €59,722 | -€6,526 | -9.9% |
| Tangible fixed assets | 22/27 | €66,249 | €59,722 | -€6,526 | -9.9% |
| Land and buildings | 22 | €65,971 | €59,722 | -€6,249 | -9.5% |
| Plant, machinery and equipment | 23 | €277 | €0 | -€277 | -100% |
| Current assets | 29/58 | €78,642 | €46,079 | -€32,563 | -41.4% |
| Amounts receivable within one year | 40/41 | €7,490 | €7,133 | -€357 | -4.8% |
| Trade receivables | 40 | €2,400 | €0 | -€2,400 | -100% |
| Other amounts receivable | 41 | €5,090 | €7,133 | +€2,043 | +40.1% |
| Current investments | 50/53 | €40,239 | €30,392 | -€9,847 | -24.5% |
| Cash at bank and in hand | 54/58 | €29,993 | €7,422 | -€22,571 | -75.3% |
| Deferred charges and accrued income | 490/1 | €919 | €1,131 | +€212 | +23.1% |
| Total equity and liabilities | 10/49 | €144,890 | €105,801 | -€39,089 | -27.0% |
| Equity | 10/15 | €81,952 | €50,723 | -€31,229 | -38.1% |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Reserves | 13 | €73,892 | €54,911 | -€18,982 | -25.7% |
| Distributable reserves | 133 | €73,892 | €54,911 | -€18,982 | -25.7% |
| Profit (loss) carried forward | 14 | €0 | -€10,388 | -€10,388 | |
| Amounts payable | 17/49 | €62,938 | €55,079 | -€7,860 | -12.5% |
| Amounts payable after more than one year | 17 | €36,001 | €30,796 | -€5,205 | -14.5% |
| Financial debts | 170/4 | €36,001 | €30,796 | -€5,205 | -14.5% |
| Amounts payable within one year | 42/48 | €26,937 | €24,283 | -€2,655 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €4,984 | €5,205 | +€221 | +4.4% |
| Financial debts | 43 | €69 | €50 | -€19 | -27.6% |
| Credit institutions | 430/8 | €69 | €50 | -€19 | -27.6% |
| Trade debts | 44 | €1,524 | €2,370 | +€846 | +55.5% |
| Suppliers | 440/4 | €1,524 | €2,370 | +€846 | +55.5% |
| Taxes, remuneration and social security | 45 | €4,000 | €76 | -€3,924 | -98.1% |
| Taxes | 450/3 | €1,950 | €76 | -€1,874 | -96.1% |
| Remuneration and social security | 454/9 | €2,050 | €0 | -€2,050 | -100% |
| Other amounts payable | 47/48 | €16,360 | €16,582 | +€222 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,870 | €6,526 | -€344 | -5.0% |
| Other operating charges | 640/8 | €398 | €400 | +€2 | +0.5% |
| Gross operating margin | 9900 | €863 | -€21,303 | -€22,165 | |
| Operating profit (loss) | 9901 | -€6,405 | -€28,229 | -€21,823 | -341% |
| Financial income | 75/76B | €240 | €227 | -€14 | -5.6% |
| Recurring financial income | 75 | €240 | €227 | -€14 | -5.6% |
| Financial charges | 65/66B | €4,558 | €3,090 | -€1,467 | -32.2% |
| Recurring financial charges | 65 | €4,558 | €3,090 | -€1,467 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,723 | -€31,092 | -€20,370 | -190% |
| Income taxes | 67/77 | €133 | €137 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€10,855 | -€31,229 | -€20,374 | -188% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,855 | -€31,229 | -€20,374 | -188% |
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 5 November 2026 via checked.be.