L & E Invest: 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 Invest
Largest movements
- Cash -€3,970
down €3,970 (-79.6%), from €4,990 to €1,020
mainly Net result for the year (-€10,279) and Deferred charges and accrued income (-€3,275)
- Deferred charges and accrued income +€3,275
new in 2025: €3,275
- Receivables within one year +€2,094
up €2,094 (+662%), from €316 to €2,410
of which Trade receivables: +€2,410
- Other debts +€12,366
new in 2025: €12,366
- Profit (loss) carried forward -€10,279
down €10,279 (-324%), from -€3,176 to -€13,455
- Trade debts -€1,133
down €1,133 (-32.5%), from €3,482 to €2,349
- Tax, wage and social debts +€446
new in 2025: €446
- Gross operating margin -€3,150
down €3,150 (-99.5%), from -€3,167 to -€6,317
- Financial charges +€2,550
up €2,550 (+29,315%), from €9 to €2,559
- Other operating charges +€1,031
new in 2025: €1,031
- Taxes +€371
new in 2025: €371
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 | €5,306 | €6,705 | +€1,399 | +26.4% |
| Current assets | 29/58 | €5,306 | €6,705 | +€1,399 | +26.4% |
| Amounts receivable within one year | 40/41 | €316 | €2,410 | +€2,094 | +662% |
| Trade receivables | 40 | - | €2,410 | +€2,410 | |
| Other amounts receivable | 41 | €316 | - | -€316 | |
| Cash at bank and in hand | 54/58 | €4,990 | €1,020 | -€3,970 | -79.6% |
| Deferred charges and accrued income | 490/1 | - | €3,275 | +€3,275 | |
| Total equity and liabilities | 10/49 | €5,306 | €6,705 | +€1,399 | +26.4% |
| Equity | 10/15 | €1,824 | -€8,455 | -€10,279 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,176 | -€13,455 | -€10,279 | -324% |
| Amounts payable | 17/49 | €3,482 | €15,160 | +€11,678 | +335% |
| Amounts payable within one year | 42/48 | €3,482 | €15,160 | +€11,678 | +335% |
| Trade debts | 44 | €3,482 | €2,349 | -€1,133 | -32.5% |
| Suppliers | 440/4 | €3,482 | €2,349 | -€1,133 | -32.5% |
| Taxes, remuneration and social security | 45 | - | €446 | +€446 | |
| Taxes | 450/3 | - | €446 | +€446 | |
| Other amounts payable | 47/48 | - | €12,366 | +€12,366 | |
| Other operating charges | 640/8 | - | €1,031 | +€1,031 | |
| Gross operating margin | 9900 | -€3,167 | -€6,317 | -€3,150 | -99.5% |
| Operating profit (loss) | 9901 | -€3,167 | -€7,349 | -€4,181 | -132% |
| Financial charges | 65/66B | €9 | €2,559 | +€2,550 | +29,315% |
| Recurring financial charges | 65 | €9 | €2,559 | +€2,550 | +29,315% |
| Profit (loss) for the period before taxes | 9903 | -€3,176 | -€9,908 | -€6,732 | -212% |
| Income taxes | 67/77 | - | €371 | +€371 | |
| Profit (loss) for the period | 9904 | -€3,176 | -€10,279 | -€7,103 | -224% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,176 | -€10,279 | -€7,103 | -224% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.