HKO LEIDINGEN: 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.
HKO LEIDINGEN
Largest movements
- Tangible fixed assets -€72,605
down €72,605 (-96.4%), from €75,333 to €2,728
of which Land and buildings: -€72,483
- Receivables within one year -€11,587
down €11,587 (-78.8%), from €14,712 to €3,125
of which Trade receivables: -€6,183
- Cash +€5,004
up €5,004 (+47,704%), from €10 to €5,015
mainly Investment in fixed assets (net) (+€71,493) and Net result for the year (+€19,692)
- Deferred charges and accrued income -€4,275
no longer reported in 2025 (was €4,275)
- Trade debts -€54,079
down €54,079 (-87.0%), from €62,136 to €8,058
- Debts after one year -€33,342
no longer reported in 2025 (was €33,342)
- Profit (loss) carried forward +€19,692
up €19,692 (+28.7%), from -€68,618 to -€48,927
- Tax, wage and social debts -€15,358
down €15,358 (-98.6%), from €15,569 to €211
of which Taxes: -€13,438
- Other debts +€2,233
new in 2025: €2,233
- Gross operating margin +€36,408
up €36,408, from -€2,530 to €33,878
- Financial charges +€10,005
up €10,005 (+390%), from €2,565 to €12,571
of which Financial charges: +€11,370
- Financial income -€536
no longer reported in 2025 (was €536)
- Staff costs -€432
no longer reported in 2025 (was €432)
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 | €94,330 | €10,868 | -€83,463 | -88.5% |
| Fixed assets | 21/28 | €75,333 | €2,728 | -€72,605 | -96.4% |
| Tangible fixed assets | 22/27 | €75,333 | €2,728 | -€72,605 | -96.4% |
| Land and buildings | 22 | €74,247 | €1,764 | -€72,483 | -97.6% |
| Plant, machinery and equipment | 23 | €735 | €500 | -€235 | -32.0% |
| Furniture and vehicles | 24 | €352 | €465 | +€113 | +32.0% |
| Current assets | 29/58 | €18,997 | €8,139 | -€10,858 | -57.2% |
| Amounts receivable within one year | 40/41 | €14,712 | €3,125 | -€11,587 | -78.8% |
| Trade receivables | 40 | €8,046 | €1,864 | -€6,183 | -76.8% |
| Other amounts receivable | 41 | €6,666 | €1,261 | -€5,405 | -81.1% |
| Cash at bank and in hand | 54/58 | €10 | €5,015 | +€5,004 | +47,704% |
| Deferred charges and accrued income | 490/1 | €4,275 | - | -€4,275 | |
| Total equity and liabilities | 10/49 | €94,330 | €10,868 | -€83,463 | -88.5% |
| Equity | 10/15 | -€19,325 | €366 | +€19,692 | |
| Contributions | 10/11 | €26,200 | €26,200 | = | 0.0% |
| Reserves | 13 | €23,093 | €23,093 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,860 | €3,860 | = | 0.0% |
| Distributable reserves | 133 | €19,233 | €19,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,618 | -€48,927 | +€19,692 | +28.7% |
| Amounts payable | 17/49 | €113,656 | €10,501 | -€103,154 | -90.8% |
| Amounts payable after more than one year | 17 | €33,342 | - | -€33,342 | |
| Financial debts | 170/4 | €33,342 | - | -€33,342 | |
| Amounts payable within one year | 42/48 | €80,313 | €10,501 | -€69,812 | -86.9% |
| Current portion of amounts payable after more than one year | 42 | €1,981 | - | -€1,981 | |
| Financial debts | 43 | €626 | - | -€626 | |
| Credit institutions | 430/8 | €626 | - | -€626 | |
| Trade debts | 44 | €62,136 | €8,058 | -€54,079 | -87.0% |
| Suppliers | 440/4 | €62,136 | €8,058 | -€54,079 | -87.0% |
| Taxes, remuneration and social security | 45 | €15,569 | €211 | -€15,358 | -98.6% |
| Taxes | 450/3 | €13,649 | €211 | -€13,438 | -98.5% |
| Remuneration and social security | 454/9 | €1,920 | - | -€1,920 | |
| Other amounts payable | 47/48 | - | €2,233 | +€2,233 | |
| Non-recurring operating income | 76A | - | €30,000 | +€30,000 | |
| Remuneration, social security and pensions | 62 | €432 | - | -€432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,181 | €1,112 | -€70 | -5.9% |
| Other operating charges | 640/8 | - | €293 | +€293 | |
| Non-recurring operating charges | 66A | €743 | - | -€743 | |
| Gross operating margin | 9900 | -€2,530 | €33,878 | +€36,408 | |
| Operating profit (loss) | 9901 | -€4,886 | €32,473 | +€37,359 | |
| Financial income | 75/76B | €536 | - | -€536 | |
| Recurring financial income | 75 | €536 | - | -€536 | |
| Financial charges | 65/66B | €2,565 | €12,571 | +€10,005 | +390% |
| Recurring financial charges | 65 | €1,201 | €12,571 | +€11,370 | +947% |
| Non-recurring financial charges | 66B | €1,365 | - | -€1,365 | |
| Profit (loss) for the period before taxes | 9903 | -€6,915 | €19,903 | +€26,818 | |
| Income taxes | 67/77 | €221 | €211 | -€10 | -4.6% |
| Profit (loss) for the period | 9904 | -€7,137 | €19,692 | +€26,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,137 | €19,692 | +€26,828 |
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 26 October 2026 via checked.be.