HUIS LEONA: 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.
HUIS LEONA
Largest movements
- Cash -€6,143
down €6,143 (-42.7%), from €14,393 to €8,251
mainly Net result for the year (-€5,979) and Receivables within one year (-€2,398)
- Tangible fixed assets -€3,291
down €3,291 (-25.6%), from €12,832 to €9,541
of which Plant, machinery and equipment: -€2,369
- Receivables within one year +€2,398
up €2,398 (+5.6%), from €43,120 to €45,518
of which Other amounts receivable: +€2,398
- Reserves -€5,979
down €5,979 (-23.2%), from €25,743 to €19,764
of which Distributable reserves: -€5,979
- Tax, wage and social debts -€1,500
down €1,500 (-100%), from €1,500 to €0
- Gross operating margin +€5,062
up €5,062 (+52.4%), from -€9,653 to -€4,590
- Depreciation -€140
down €140 (-4.1%), from €3,431 to €3,291
- Financial income -€134
down €134 (-5.3%), from €2,533 to €2,398
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 | €70,788 | €63,310 | -€7,479 | -10.6% |
| Fixed assets | 21/28 | €12,832 | €9,541 | -€3,291 | -25.6% |
| Tangible fixed assets | 22/27 | €12,832 | €9,541 | -€3,291 | -25.6% |
| Plant, machinery and equipment | 23 | €10,265 | €7,896 | -€2,369 | -23.1% |
| Furniture and vehicles | 24 | €2,566 | €1,644 | -€922 | -35.9% |
| Current assets | 29/58 | €57,957 | €53,769 | -€4,188 | -7.2% |
| Amounts receivable within one year | 40/41 | €43,120 | €45,518 | +€2,398 | +5.6% |
| Trade receivables | 40 | €62 | €62 | = | 0.0% |
| Other amounts receivable | 41 | €43,058 | €45,456 | +€2,398 | +5.6% |
| Cash at bank and in hand | 54/58 | €14,393 | €8,251 | -€6,143 | -42.7% |
| Deferred charges and accrued income | 490/1 | €443 | €0 | -€443 | -100% |
| Total equity and liabilities | 10/49 | €70,788 | €63,310 | -€7,479 | -10.6% |
| Equity | 10/15 | €69,288 | €63,310 | -€5,979 | -8.6% |
| Contributions | 10/11 | €43,546 | €43,546 | = | 0.0% |
| Reserves | 13 | €25,743 | €19,764 | -€5,979 | -23.2% |
| Non-distributable reserves | 130/1 | €4,355 | €4,355 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,355 | €4,355 | = | 0.0% |
| Distributable reserves | 133 | €21,388 | €15,410 | -€5,979 | -28.0% |
| Amounts payable | 17/49 | €1,500 | €0 | -€1,500 | -100% |
| Amounts payable within one year | 42/48 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €1,500 | €0 | -€1,500 | -100% |
| Taxes | 450/3 | €1,500 | €0 | -€1,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €3,291 | -€140 | -4.1% |
| Other operating charges | 640/8 | €495 | €421 | -€75 | -15.1% |
| Gross operating margin | 9900 | -€9,653 | -€4,590 | +€5,062 | +52.4% |
| Operating profit (loss) | 9901 | -€13,579 | -€8,302 | +€5,277 | +38.9% |
| Financial income | 75/76B | €2,533 | €2,398 | -€134 | -5.3% |
| Recurring financial income | 75 | €2,533 | €2,398 | -€134 | -5.3% |
| Financial charges | 65/66B | €116 | €75 | -€41 | -35.4% |
| Recurring financial charges | 65 | €116 | €75 | -€41 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,162 | -€5,979 | +€5,183 | +46.4% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,162 | -€5,979 | +€5,183 | +46.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,162 | -€5,979 | +€5,183 | +46.4% |
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 25 October 2026 via checked.be.