L&E RETAIL: 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 RETAIL
Largest movements
- Intangible fixed assets -€17,000
down €17,000 (-48.2%), from €35,254 to €18,254
- Tangible fixed assets -€556
down €556 (-35.1%), from €1,586 to €1,030
of which Land and buildings: -€515
- Profit (loss) carried forward -€18,944
down €18,944 (-14.0%), from -€134,849 to -€153,793
- Other debts +€1,662
up €1,662 (+102.9%), from €1,615 to €3,277
- Other operating charges -€1,629
no longer reported in 2024 (was €1,629)
- Financial charges -€515
down €515 (-90.5%), from €569 to €54
- Depreciation -€92
down €92 (-0.5%), from €17,648 to €17,556
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 | €36,854 | €19,484 | -€17,370 | -47.1% |
| Fixed assets | 21/28 | €36,840 | €19,284 | -€17,556 | -47.7% |
| Intangible fixed assets | 21 | €35,254 | €18,254 | -€17,000 | -48.2% |
| Tangible fixed assets | 22/27 | €1,586 | €1,030 | -€556 | -35.1% |
| Land and buildings | 22 | €1,545 | €1,030 | -€515 | -33.3% |
| Furniture and vehicles | 24 | €41 | €0 | -€41 | -100.0% |
| Current assets | 29/58 | €14 | €200 | +€186 | +1366.4% |
| Amounts receivable within one year | 40/41 | - | €192 | +€192 | |
| Other amounts receivable | 41 | - | €192 | +€192 | |
| Cash at bank and in hand | 54/58 | €14 | €8 | -€6 | -44.5% |
| Total equity and liabilities | 10/49 | €36,854 | €19,484 | -€17,370 | -47.1% |
| Equity | 10/15 | €35,151 | €16,207 | -€18,944 | -53.9% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,849 | -€153,793 | -€18,944 | -14.0% |
| Amounts payable | 17/49 | €1,702 | €3,277 | +€1,574 | +92.5% |
| Amounts payable within one year | 42/48 | €1,702 | €3,277 | +€1,574 | +92.5% |
| Taxes, remuneration and social security | 45 | €88 | - | -€88 | |
| Taxes | 450/3 | €88 | - | -€88 | |
| Other amounts payable | 47/48 | €1,615 | €3,277 | +€1,662 | +102.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,648 | €17,556 | -€92 | -0.5% |
| Other operating charges | 640/8 | €1,629 | - | -€1,629 | |
| Gross operating margin | 9900 | -€1,346 | -€1,334 | +€12 | +0.9% |
| Operating profit (loss) | 9901 | -€20,623 | -€18,890 | +€1,733 | +8.4% |
| Financial charges | 65/66B | €569 | €54 | -€515 | -90.5% |
| Recurring financial charges | 65 | €569 | €54 | -€515 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,192 | -€18,944 | +€2,248 | +10.6% |
| Profit (loss) for the period | 9904 | -€21,192 | -€18,944 | +€2,248 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,192 | -€18,944 | +€2,248 | +10.6% |
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 1 October 2026 via checked.be.