LE 140: 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.
LE 140
Largest movements
- Cash -€118,118
down €118,118 (-15.3%), from €774,243 to €656,125
mainly Net result for the year (-€78,577) and Accrued charges and deferred income (-€36,862)
- Receivables within one year -€27,124
down €27,124 (-18.6%), from €146,132 to €119,008
of which Other amounts receivable: -€22,915
- Deferred charges and accrued income +€17,292
up €17,292 (+1,077%), from €1,605 to €18,897
- Profit (loss) carried forward -€78,577
down €78,577 (-37.1%), from €211,721 to €133,144
- Accrued charges and deferred income -€36,862
down €36,862 (-10.3%), from €357,091 to €320,229
- Provisions -€23,354
no longer reported in 2025 (was €23,354)
- Debts within one year +€19,627
up €19,627 (+24.7%), from €79,619 to €99,246
of which Tax, wage and social debts: +€34,373
- Debts after one year -€14,239
no longer reported in 2025 (was €14,239)
- Purchases and services -€531,674
no longer reported in 2025 (was €531,674)
- Turnover -€182,484
no longer reported in 2025 (was €182,484)
- Gross operating margin -€50,017
down €50,017 (-11.3%), from €440,947 to €390,930
- Staff costs +€19,795
up €19,795 (+4.7%), from €418,323 to €438,118
- Financial charges -€14,058
down €14,058 (-83.4%), from €16,856 to €2,798
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 | €989,394 | €855,987 | -€133,407 | -13.5% |
| Fixed assets | 21/28 | €66,394 | €60,700 | -€5,694 | -8.6% |
| Tangible fixed assets | 22/27 | €65,513 | €60,419 | -€5,094 | -7.8% |
| Plant, machinery and equipment | 23 | €23,436 | €11,705 | -€11,732 | -50.1% |
| Other tangible fixed assets | 26 | €42,077 | €48,714 | +€6,637 | +15.8% |
| Financial fixed assets | 28 | €881 | €281 | -€600 | -68.1% |
| Current assets | 29/58 | €923,000 | €795,287 | -€127,712 | -13.8% |
| Stocks and contracts in progress | 3 | €1,020 | €1,257 | +€238 | +23.3% |
| Stocks | 30/36 | €1,020 | €1,257 | +€238 | +23.3% |
| Amounts receivable within one year | 40/41 | €146,132 | €119,008 | -€27,124 | -18.6% |
| Trade receivables | 40 | €5,029 | €820 | -€4,209 | -83.7% |
| Other amounts receivable | 41 | €141,103 | €118,188 | -€22,915 | -16.2% |
| Cash at bank and in hand | 54/58 | €774,243 | €656,125 | -€118,118 | -15.3% |
| Deferred charges and accrued income | 490/1 | €1,605 | €18,897 | +€17,292 | +1,077% |
| Total equity and liabilities | 10/49 | €989,394 | €855,987 | -€133,407 | -13.5% |
| Equity | 10/15 | €515,089 | €436,512 | -€78,577 | -15.3% |
| Reserves | 13 | €303,368 | €303,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,721 | €133,144 | -€78,577 | -37.1% |
| Provisions and deferred taxes | 16 | €23,354 | - | -€23,354 | |
| Provisions for liabilities and charges | 160/5 | €23,354 | - | -€23,354 | |
| Environmental obligations | 163 | €23,354 | - | -€23,354 | |
| Amounts payable | 17/49 | €450,950 | €419,475 | -€31,475 | -7.0% |
| Amounts payable after more than one year | 17 | €14,239 | - | -€14,239 | |
| Other amounts payable | 178/9 | €14,239 | - | -€14,239 | |
| Amounts payable within one year | 42/48 | €79,619 | €99,246 | +€19,627 | +24.7% |
| Trade debts | 44 | €41,906 | €26,775 | -€15,131 | -36.1% |
| Suppliers | 440/4 | €41,906 | €26,775 | -€15,131 | -36.1% |
| Taxes, remuneration and social security | 45 | €36,597 | €70,971 | +€34,373 | +93.9% |
| Taxes | 450/3 | €2,658 | €17,780 | +€15,122 | +569% |
| Remuneration and social security | 454/9 | €33,940 | €53,191 | +€19,251 | +56.7% |
| Accrued charges and deferred income | 492/3 | €357,091 | €320,229 | -€36,862 | -10.3% |
| Turnover | 70 | €182,484 | - | -€182,484 | |
| Membership fees, donations, legacies and grants | 73 | €771,792 | - | -€771,792 | |
| Non-recurring operating income | 76A | €4,011 | €33,889 | +€29,877 | +745% |
| Goods, raw materials, services and sundry goods | 60/61 | €531,674 | - | -€531,674 | |
| Remuneration, social security and pensions | 62 | €418,323 | €438,118 | +€19,795 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,804 | €25,089 | -€5,716 | -18.6% |
| Other operating charges | 640/8 | €918 | €501 | -€417 | -45.4% |
| Non-recurring operating charges | 66A | €4,937 | €26,558 | +€21,621 | +438% |
| Gross operating margin | 9900 | €440,947 | €390,930 | -€50,017 | -11.3% |
| Operating profit (loss) | 9901 | €40,963 | -€75,982 | -€116,945 | |
| Financial income | 75/76B | €114 | €276 | +€163 | +143% |
| Recurring financial income | 75 | €114 | €276 | +€163 | +143% |
| Financial charges | 65/66B | €16,856 | €2,798 | -€14,058 | -83.4% |
| Recurring financial charges | 65 | €16,856 | €2,798 | -€14,058 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €24,221 | -€78,504 | -€102,725 | |
| Income taxes | 67/77 | - | €73 | +€73 | |
| Profit (loss) for the period | 9904 | €24,221 | -€78,577 | -€102,798 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,221 | -€78,577 | -€102,798 |
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 15 October 2026 via checked.be.