K. LEIDOSCOPE: 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.
K. LEIDOSCOPE
Largest movements
- Receivables within one year -€14,522
down €14,522 (-10.6%), from €137,261 to €122,738
of which Other amounts receivable: -€11,523
- Cash +€4,573
up €4,573 (+43.2%), from €10,593 to €15,166
mainly Net result for the year (+€68,814) and Receivables within one year (+€14,522)
- Reserves -€19,890
down €19,890 (-5.5%), from €363,449 to €343,559
- Trade debts +€6,509
up €6,509 (+118%), from €5,527 to €12,036
- Tax, wage and social debts +€5,413
up €5,413 (+23.4%), from €23,117 to €28,530
- Gross operating margin +€10,653
up €10,653 (+12.6%), from €84,334 to €94,987
- Other operating charges -€4,380
down €4,380 (-86.8%), from €5,045 to €665
- Taxes +€4,059
up €4,059 (+17.5%), from €23,225 to €27,284
- Financial income +€1,497
up €1,497 (+21.4%), from €6,985 to €8,481
of which Financial income: +€1,745
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 | €452,697 | €444,034 | -€8,663 | -1.9% |
| Fixed assets | 21/28 | €27,599 | €28,880 | +€1,281 | +4.6% |
| Tangible fixed assets | 22/27 | €27,508 | €28,789 | +€1,281 | +4.7% |
| Furniture and vehicles | 24 | €9,265 | €9,205 | -€60 | -0.6% |
| Other tangible fixed assets | 26 | €18,243 | €19,584 | +€1,341 | +7.4% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €425,098 | €415,155 | -€9,944 | -2.3% |
| Amounts receivable after more than one year | 29 | €276,685 | €276,685 | = | 0.0% |
| Other amounts receivable | 291 | €276,685 | €276,685 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €137,261 | €122,738 | -€14,522 | -10.6% |
| Trade receivables | 40 | €10,672 | €7,672 | -€3,000 | -28.1% |
| Other amounts receivable | 41 | €126,589 | €115,067 | -€11,523 | -9.1% |
| Cash at bank and in hand | 54/58 | €10,593 | €15,166 | +€4,573 | +43.2% |
| Deferred charges and accrued income | 490/1 | €559 | €565 | +€6 | +1.0% |
| Total equity and liabilities | 10/49 | €452,697 | €444,034 | -€8,663 | -1.9% |
| Equity | 10/15 | €416,037 | €396,151 | -€19,886 | -4.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €363,449 | €343,559 | -€19,890 | -5.5% |
| Distributable reserves | 133 | €363,449 | €343,559 | -€19,890 | -5.5% |
| Profit (loss) carried forward | 14 | €40,193 | €40,197 | +€4 | 0.0% |
| Amounts payable | 17/49 | €36,660 | €47,884 | +€11,224 | +30.6% |
| Amounts payable within one year | 42/48 | €33,671 | €46,677 | +€13,006 | +38.6% |
| Financial debts | 43 | €5,027 | €6,111 | +€1,084 | +21.6% |
| Credit institutions | 430/8 | €5,027 | €6,111 | +€1,084 | +21.6% |
| Trade debts | 44 | €5,527 | €12,036 | +€6,509 | +118% |
| Suppliers | 440/4 | €5,527 | €12,036 | +€6,509 | +118% |
| Taxes, remuneration and social security | 45 | €23,117 | €28,530 | +€5,413 | +23.4% |
| Taxes | 450/3 | €23,117 | €28,530 | +€5,413 | +23.4% |
| Accrued charges and deferred income | 492/3 | €2,989 | €1,207 | -€1,782 | -59.6% |
| Remuneration, social security and pensions | 62 | €163 | €222 | +€59 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836 | €3,393 | +€557 | +19.6% |
| Other operating charges | 640/8 | €5,045 | €665 | -€4,380 | -86.8% |
| Gross operating margin | 9900 | €84,334 | €94,987 | +€10,653 | +12.6% |
| Operating profit (loss) | 9901 | €76,289 | €90,707 | +€14,418 | +18.9% |
| Financial income | 75/76B | €6,985 | €8,481 | +€1,497 | +21.4% |
| Recurring financial income | 75 | €6,737 | €8,481 | +€1,745 | +25.9% |
| Non-recurring financial income | 76B | €248 | - | -€248 | |
| Financial charges | 65/66B | €3,849 | €3,090 | -€758 | -19.7% |
| Recurring financial charges | 65 | €3,849 | €3,090 | -€758 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €79,425 | €96,098 | +€16,673 | +21.0% |
| Income taxes | 67/77 | €23,225 | €27,284 | +€4,059 | +17.5% |
| Profit (loss) for the period | 9904 | €56,200 | €68,814 | +€12,614 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,200 | €68,814 | +€12,614 | +22.4% |
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 23 October 2026 via checked.be.