L.E.A.G. CONSTRUCT: what changed
Two fiscal 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.
L.E.A.G. CONSTRUCT
Largest movements
- Receivables within one year +€225,014
up €225,014 (+394.1%), from €57,102 to €282,116
of which Trade receivables: +€162,492
- Tangible fixed assets +€46,368
up €46,368 (+10.1%), from €461,124 to €507,492
of which Furniture and vehicles: +€76,943
- Deferred charges and accrued income -€13,874
no longer reported in 2024 (was €13,874)
- Trade debts +€225,664
up €225,664 (+427.5%), from €52,784 to €278,448
- Tax, wage and social debts -€63,280
down €63,280 (-68.0%), from €93,089 to €29,809
of which Taxes: -€62,191
- Debts after one year +€58,654
up €58,654 (+13.3%), from €442,594 to €501,248
of which Financial debts: +€58,654
- Current portion of long-term debt +€21,272
up €21,272 (+63.6%), from €33,461 to €54,733
- Short-term financial debts +€17,196
new in 2024: €17,196
- Gross operating margin -€248,671
down €248,671 (-81.7%), from €304,348 to €55,678
- Taxes -€50,841
no longer reported in 2024 (was €50,841)
- Staff costs -€33,000
down €33,000 (-76.6%), from €43,084 to €10,084
- Depreciation -€5,377
down €5,377 (-10.6%), from €50,857 to €45,480
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,057,360 | €1,307,342 | +€249,982 | +23.6% |
| Fixed assets | 21/28 | €461,124 | €507,492 | +€46,368 | +10.1% |
| Tangible fixed assets | 22/27 | €461,124 | €507,492 | +€46,368 | +10.1% |
| Land and buildings | 22 | €382,060 | €374,542 | -€7,518 | -2.0% |
| Plant, machinery and equipment | 23 | €11,496 | €4,994 | -€6,503 | -56.6% |
| Furniture and vehicles | 24 | €4,978 | €81,921 | +€76,943 | +1545.6% |
| Leasing and similar rights | 25 | €62,589 | €46,035 | -€16,554 | -26.4% |
| Current assets | 29/58 | €596,236 | €799,851 | +€203,615 | +34.2% |
| Amounts receivable after more than one year | 29 | €517,734 | €517,734 | = | 0.0% |
| Other amounts receivable | 291 | €517,734 | €517,734 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,102 | €282,116 | +€225,014 | +394.1% |
| Trade receivables | 40 | €57,102 | €219,594 | +€162,492 | +284.6% |
| Other amounts receivable | 41 | €0 | €62,522 | +€62,522 | |
| Cash at bank and in hand | 54/58 | €7,526 | - | -€7,526 | |
| Deferred charges and accrued income | 490/1 | €13,874 | - | -€13,874 | |
| Total equity and liabilities | 10/49 | €1,057,360 | €1,307,342 | +€249,982 | +23.6% |
| Equity | 10/15 | €431,497 | €417,178 | -€14,319 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412,897 | €398,578 | -€14,319 | -3.5% |
| Amounts payable | 17/49 | €625,863 | €890,165 | +€264,302 | +42.2% |
| Amounts payable after more than one year | 17 | €442,594 | €501,248 | +€58,654 | +13.3% |
| Financial debts | 170/4 | €342,594 | €401,248 | +€58,654 | +17.1% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €182,629 | €384,364 | +€201,736 | +110.5% |
| Current portion of amounts payable after more than one year | 42 | €33,461 | €54,733 | +€21,272 | +63.6% |
| Financial debts | 43 | - | €17,196 | +€17,196 | |
| Other loans | 439 | - | €17,196 | +€17,196 | |
| Trade debts | 44 | €52,784 | €278,448 | +€225,664 | +427.5% |
| Suppliers | 440/4 | €52,784 | €278,448 | +€225,664 | +427.5% |
| Taxes, remuneration and social security | 45 | €93,089 | €29,809 | -€63,280 | -68.0% |
| Taxes | 450/3 | €90,151 | €27,960 | -€62,191 | -69.0% |
| Remuneration and social security | 454/9 | €2,938 | €1,850 | -€1,088 | -37.0% |
| Other amounts payable | 47/48 | €3,295 | €4,177 | +€882 | +26.8% |
| Accrued charges and deferred income | 492/3 | €640 | €4,552 | +€3,912 | +611.1% |
| Remuneration, social security and pensions | 62 | €43,084 | €10,084 | -€33,000 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,857 | €45,480 | -€5,377 | -10.6% |
| Other operating charges | 640/8 | €4,630 | €6,986 | +€2,356 | +50.9% |
| Gross operating margin | 9900 | €304,348 | €55,678 | -€248,671 | -81.7% |
| Operating profit (loss) | 9901 | €205,777 | -€6,873 | -€212,650 | |
| Financial income | 75/76B | €203 | €5 | -€199 | -97.8% |
| Recurring financial income | 75 | €203 | €5 | -€199 | -97.8% |
| Financial charges | 65/66B | €9,263 | €7,451 | -€1,812 | -19.6% |
| Recurring financial charges | 65 | €9,263 | €7,451 | -€1,812 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €196,718 | -€14,319 | -€211,037 | |
| Income taxes | 67/77 | €50,841 | - | -€50,841 | |
| Profit (loss) for the period | 9904 | €145,877 | -€14,319 | -€160,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,877 | -€14,319 | -€160,196 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.