L.E. TERIOR: 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. TERIOR
Largest movements
- Cash -€614
down €614 (-37.7%), from €1,627 to €1,013
mainly Net result for the year (-€1,096) and Trade debts (-€662)
- Deferred charges and accrued income -€569
down €569 (-78.3%), from €726 to €157
- Receivables within one year -€287
down €287 (-24.2%), from €1,187 to €900
- Tangible fixed assets -€262
down €262 (-45.3%), from €577 to €316
of which Furniture and vehicles: -€193
- Profit (loss) carried forward -€1,096
down €1,096 (-0.9%), from -€116,590 to -€117,687
- Trade debts -€662
down €662 (-26.5%), from €2,498 to €1,837
- Other debts -€207
down €207 (-0.2%), from €94,925 to €94,719
- Tax, wage and social debts +€138
up €138 (+15.7%), from €876 to €1,013
of which Taxes: +€138
- Gross operating margin -€3,438
down €3,438, from €2,888 to -€550
- Other operating charges -€204
down €204 (-46.5%), from €438 to €234
- Depreciation +€102
up €102 (+63.5%), from €160 to €262
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 | €6,803 | €5,013 | -€1,790 | -26.3% |
| Fixed assets | 21/28 | €577 | €316 | -€262 | -45.3% |
| Tangible fixed assets | 22/27 | €577 | €316 | -€262 | -45.3% |
| Furniture and vehicles | 24 | €487 | €294 | -€193 | -39.6% |
| Other tangible fixed assets | 26 | €90 | €21 | -€69 | -76.3% |
| Current assets | 29/58 | €6,225 | €4,697 | -€1,528 | -24.5% |
| Stocks and contracts in progress | 3 | €2,685 | €2,627 | -€59 | -2.2% |
| Stocks | 30/36 | €2,685 | €2,627 | -€59 | -2.2% |
| Amounts receivable within one year | 40/41 | €1,187 | €900 | -€287 | -24.2% |
| Trade receivables | 40 | €1,187 | €900 | -€287 | -24.2% |
| Cash at bank and in hand | 54/58 | €1,627 | €1,013 | -€614 | -37.7% |
| Deferred charges and accrued income | 490/1 | €726 | €157 | -€569 | -78.3% |
| Total equity and liabilities | 10/49 | €6,803 | €5,013 | -€1,790 | -26.3% |
| Equity | 10/15 | -€91,519 | -€92,615 | -€1,096 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,472 | €6,472 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,612 | €4,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,590 | -€117,687 | -€1,096 | -0.9% |
| Amounts payable | 17/49 | €98,321 | €97,628 | -€694 | -0.7% |
| Amounts payable within one year | 42/48 | €98,299 | €97,568 | -€731 | -0.7% |
| Trade debts | 44 | €2,498 | €1,837 | -€662 | -26.5% |
| Suppliers | 440/4 | €2,498 | €1,837 | -€662 | -26.5% |
| Taxes, remuneration and social security | 45 | €876 | €1,013 | +€138 | +15.7% |
| Taxes | 450/3 | €46 | €183 | +€138 | +302% |
| Remuneration and social security | 454/9 | €830 | €830 | = | 0.0% |
| Other amounts payable | 47/48 | €94,925 | €94,719 | -€207 | -0.2% |
| Accrued charges and deferred income | 492/3 | €22 | €59 | +€37 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €262 | +€102 | +63.5% |
| Other operating charges | 640/8 | €438 | €234 | -€204 | -46.5% |
| Gross operating margin | 9900 | €2,888 | -€550 | -€3,438 | |
| Operating profit (loss) | 9901 | €2,290 | -€1,046 | -€3,336 | |
| Financial income | 75/76B | €4 | €23 | +€19 | +471% |
| Recurring financial income | 75 | €4 | €23 | +€19 | +471% |
| Financial charges | 65/66B | €67 | €73 | +€6 | +8.4% |
| Recurring financial charges | 65 | €67 | €73 | +€6 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €2,227 | -€1,096 | -€3,323 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €2,225 | -€1,096 | -€3,322 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,225 | -€1,096 | -€3,322 |
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 17 October 2026 via checked.be.