L & E INTERIEUR: 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.
L & E INTERIEUR
Largest movements
- Tangible fixed assets -€88,686
down €88,686 (-19.3%), from €459,446 to €370,760
of which Plant, machinery and equipment: -€88,714
- Stocks and contracts +€50,798
up €50,798 (+21.3%), from €238,736 to €289,534
- Current investments +€24,000
up €24,000 (+42.9%), from €56,000 to €80,000
- Cash -€17,447
down €17,447 (-14.7%), from €118,688 to €101,241
mainly Stocks and contracts (-€50,798) and Debts after one year (-€45,881)
- Debts after one year -€45,881
down €45,881 (-27.1%), from €169,161 to €123,280
- Trade debts +€21,801
up €21,801 (+57.9%), from €37,625 to €59,426
- Current portion of long-term debt -€10,317
down €10,317 (-18.4%), from €56,199 to €45,881
- Gross operating margin +€42,129
up €42,129 (+16.5%), from €255,721 to €297,851
- Staff costs +€10,024
up €10,024 (+6.0%), from €167,426 to €177,451
- Financial income +€4,893
up €4,893 (+58.4%), from €8,386 to €13,280
- Depreciation +€4,337
up €4,337 (+3.6%), from €119,801 to €124,139
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 | €904,902 | €870,347 | -€34,555 | -3.8% |
| Fixed assets | 21/28 | €459,581 | €370,895 | -€88,686 | -19.3% |
| Tangible fixed assets | 22/27 | €459,446 | €370,760 | -€88,686 | -19.3% |
| Land and buildings | 22 | €120,145 | €133,553 | +€13,407 | +11.2% |
| Plant, machinery and equipment | 23 | €311,597 | €222,883 | -€88,714 | -28.5% |
| Furniture and vehicles | 24 | €15,668 | €11,343 | -€4,326 | -27.6% |
| Leasing and similar rights | 25 | €12,035 | €2,982 | -€9,053 | -75.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €445,321 | €499,452 | +€54,131 | +12.2% |
| Stocks and contracts in progress | 3 | €238,736 | €289,534 | +€50,798 | +21.3% |
| Stocks | 30/36 | €238,736 | €289,534 | +€50,798 | +21.3% |
| Amounts receivable within one year | 40/41 | €15,449 | €11,105 | -€4,344 | -28.1% |
| Trade receivables | 40 | €10,607 | €4,759 | -€5,848 | -55.1% |
| Other amounts receivable | 41 | €4,842 | €6,346 | +€1,504 | +31.1% |
| Current investments | 50/53 | €56,000 | €80,000 | +€24,000 | +42.9% |
| Cash at bank and in hand | 54/58 | €118,688 | €101,241 | -€17,447 | -14.7% |
| Deferred charges and accrued income | 490/1 | €16,448 | €17,571 | +€1,124 | +6.8% |
| Total equity and liabilities | 10/49 | €904,902 | €870,347 | -€34,555 | -3.8% |
| Equity | 10/15 | €599,741 | €596,306 | -€3,435 | -0.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €549,741 | €546,306 | -€3,435 | -0.6% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €544,741 | €541,306 | -€3,435 | -0.6% |
| Amounts payable | 17/49 | €305,161 | €274,041 | -€31,120 | -10.2% |
| Amounts payable after more than one year | 17 | €169,161 | €123,280 | -€45,881 | -27.1% |
| Financial debts | 170/4 | €169,161 | €123,280 | -€45,881 | -27.1% |
| Amounts payable within one year | 42/48 | €136,000 | €150,734 | +€14,734 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €56,199 | €45,881 | -€10,317 | -18.4% |
| Trade debts | 44 | €37,625 | €59,426 | +€21,801 | +57.9% |
| Suppliers | 440/4 | €37,625 | €59,426 | +€21,801 | +57.9% |
| Taxes, remuneration and social security | 45 | €25,251 | €22,683 | -€2,568 | -10.2% |
| Taxes | 450/3 | €14,376 | €10,901 | -€3,475 | -24.2% |
| Remuneration and social security | 454/9 | €10,875 | €11,782 | +€908 | +8.3% |
| Other amounts payable | 47/48 | €16,926 | €22,744 | +€5,818 | +34.4% |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Non-recurring operating income | 76A | €4,556 | €0 | -€4,556 | -100% |
| Remuneration, social security and pensions | 62 | €167,426 | €177,451 | +€10,024 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,801 | €124,139 | +€4,337 | +3.6% |
| Other operating charges | 640/8 | €2,827 | €3,573 | +€746 | +26.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €255,721 | €297,851 | +€42,129 | +16.5% |
| Operating profit (loss) | 9901 | -€34,334 | -€7,312 | +€27,022 | +78.7% |
| Financial income | 75/76B | €8,386 | €13,280 | +€4,893 | +58.4% |
| Recurring financial income | 75 | €8,386 | €13,280 | +€4,893 | +58.4% |
| Financial charges | 65/66B | €8,622 | €9,268 | +€646 | +7.5% |
| Recurring financial charges | 65 | €8,622 | €9,268 | +€646 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,570 | -€3,301 | +€31,269 | +90.5% |
| Income taxes | 67/77 | €144 | €134 | -€10 | -6.8% |
| Profit (loss) for the period | 9904 | -€34,714 | -€3,435 | +€31,279 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,714 | -€3,435 | +€31,279 | +90.1% |
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 18 October 2026 via checked.be.