L.E.D TOITURE: what changed
L.E.D TOITURE
Largest movements
- Cash +€3,149
up €3,149 (+60.7%), from €5,185 to €8,334
mainly Net result for the year (+€4,249) and Deferred charges and accrued income (+€2,000)
- Deferred charges and accrued income -€2,000
no longer reported in 2025 (was €2,000)
- Receivables within one year +€1,833
up €1,833 (+32.2%), from €5,690 to €7,523
of which Other amounts receivable: +€2,466
- Tangible fixed assets -€483
down €483 (-31.8%), from €1,521 to €1,038
of which Furniture and vehicles: -€249
- Profit (loss) carried forward +€4,249
up €4,249 (+48.3%), from €8,804 to €13,053
- Tax, wage and social debts -€2,391
down €2,391 (-91.2%), from €2,623 to €232
- Trade debts +€1,398
up €1,398 (+659%), from €212 to €1,610
- Other debts -€700
no longer reported in 2025 (was €700)
- Gross operating margin +€6,140
up €6,140, from -€700 to €5,440
- Depreciation -€5,002
down €5,002 (-86.5%), from €5,785 to €783
- Other operating charges -€224
down €224 (-57.9%), from €387 to €163
- Financial charges +€141
up €141 (+136%), from €104 to €245
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 | €14,396 | €16,895 | +€2,499 | +17.4% |
| Fixed assets | 21/28 | €1,521 | €1,038 | -€483 | -31.8% |
| Tangible fixed assets | 22/27 | €1,521 | €1,038 | -€483 | -31.8% |
| Plant, machinery and equipment | 23 | €950 | €716 | -€234 | -24.6% |
| Furniture and vehicles | 24 | €571 | €322 | -€249 | -43.6% |
| Current assets | 29/58 | €12,875 | €15,857 | +€2,982 | +23.2% |
| Amounts receivable within one year | 40/41 | €5,690 | €7,523 | +€1,833 | +32.2% |
| Trade receivables | 40 | €822 | €189 | -€633 | -77.0% |
| Other amounts receivable | 41 | €4,868 | €7,334 | +€2,466 | +50.7% |
| Cash at bank and in hand | 54/58 | €5,185 | €8,334 | +€3,149 | +60.7% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €14,396 | €16,895 | +€2,499 | +17.4% |
| Equity | 10/15 | €10,804 | €15,053 | +€4,249 | +39.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,804 | €13,053 | +€4,249 | +48.3% |
| Amounts payable | 17/49 | €3,592 | €1,842 | -€1,750 | -48.7% |
| Amounts payable within one year | 42/48 | €3,535 | €1,842 | -€1,693 | -47.9% |
| Trade debts | 44 | €212 | €1,610 | +€1,398 | +659% |
| Suppliers | 440/4 | €212 | €1,610 | +€1,398 | +659% |
| Taxes, remuneration and social security | 45 | €2,623 | €232 | -€2,391 | -91.2% |
| Taxes | 450/3 | €2,623 | €232 | -€2,391 | -91.2% |
| Other amounts payable | 47/48 | €700 | - | -€700 | |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,785 | €783 | -€5,002 | -86.5% |
| Other operating charges | 640/8 | €387 | €163 | -€224 | -57.9% |
| Gross operating margin | 9900 | -€700 | €5,440 | +€6,140 | |
| Operating profit (loss) | 9901 | -€6,872 | €4,494 | +€11,366 | |
| Financial charges | 65/66B | €104 | €245 | +€141 | +136% |
| Recurring financial charges | 65 | €104 | €245 | +€141 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€6,976 | €4,249 | +€11,225 | |
| Profit (loss) for the period | 9904 | -€6,976 | €4,249 | +€11,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,976 | €4,249 | +€11,225 |
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 7 November 2026 via checked.be.