LE 30: 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 30
Largest movements
- Tangible fixed assets -€1,684
down €1,684 (-25.1%), from €6,716 to €5,031
- Receivables within one year +€248
up €248 (+382.6%), from €65 to €313
- Profit (loss) carried forward -€3,391
down €3,391 (-5.2%), from -€64,688 to -€68,079
- Other debts +€2,383
up €2,383 (+4.5%), from €52,504 to €54,887
- Trade debts -€388
no longer reported in 2025 (was €388)
- Gross operating margin +€7,422
up €7,422 (+85.6%), from -€8,669 to -€1,247
- Other operating charges -€185
down €185 (-31.6%), from €584 to €400
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.
Cash bridge derived
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 | €6,804 | €5,407 | -€1,396 | -20.5% |
| Fixed assets | 21/28 | €6,716 | €5,031 | -€1,684 | -25.1% |
| Tangible fixed assets | 22/27 | €6,716 | €5,031 | -€1,684 | -25.1% |
| Plant, machinery and equipment | 23 | €1,233 | €815 | -€418 | -33.9% |
| Furniture and vehicles | 24 | €1,963 | €1,155 | -€808 | -41.2% |
| Other tangible fixed assets | 26 | €3,520 | €3,062 | -€458 | -13.0% |
| Current assets | 29/58 | €88 | €376 | +€288 | +327.3% |
| Amounts receivable within one year | 40/41 | €65 | €313 | +€248 | +382.6% |
| Other amounts receivable | 41 | €65 | €313 | +€248 | +382.6% |
| Cash at bank and in hand | 54/58 | €23 | €63 | +€40 | +172.5% |
| Total equity and liabilities | 10/49 | €6,804 | €5,407 | -€1,396 | -20.5% |
| Equity | 10/15 | -€46,088 | -€49,479 | -€3,391 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,688 | -€68,079 | -€3,391 | -5.2% |
| Amounts payable | 17/49 | €52,892 | €54,887 | +€1,995 | +3.8% |
| Amounts payable within one year | 42/48 | €52,892 | €54,887 | +€1,995 | +3.8% |
| Trade debts | 44 | €388 | - | -€388 | |
| Suppliers | 440/4 | €388 | - | -€388 | |
| Other amounts payable | 47/48 | €52,504 | €54,887 | +€2,383 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €1,684 | +€17 | +1.0% |
| Other operating charges | 640/8 | €584 | €400 | -€185 | -31.6% |
| Gross operating margin | 9900 | -€8,669 | -€1,247 | +€7,422 | +85.6% |
| Operating profit (loss) | 9901 | -€10,920 | -€3,331 | +€7,589 | +69.5% |
| Financial charges | 65/66B | €141 | €60 | -€81 | -57.3% |
| Recurring financial charges | 65 | €141 | €60 | -€81 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,061 | -€3,391 | +€7,670 | +69.3% |
| Profit (loss) for the period | 9904 | -€11,061 | -€3,391 | +€7,670 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,061 | -€3,391 | +€7,670 | +69.3% |
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 10 October 2026 via checked.be.