Le’berg: 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’berg
Largest movements
- Tangible fixed assets -€27,450
down €27,450 (-2.7%), from €1.0m to €1.0m
- Receivables after one year -€12,000
down €12,000 (-40.8%), from €29,411 to €17,411
- Debts after one year -€34,667
down €34,667 (-3.4%), from €1.0m to €973,778
of which Financial debts: -€34,667
- Financial charges -€7,391
down €7,391 (-37.0%), from €19,995 to €12,604
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 | €1,097,855 | €1,060,541 | -€37,314 | -3.4% |
| Fixed assets | 21/28 | €1,032,664 | €1,005,214 | -€27,450 | -2.7% |
| Tangible fixed assets | 22/27 | €1,032,664 | €1,005,214 | -€27,450 | -2.7% |
| Land and buildings | 22 | €1,032,664 | €1,005,214 | -€27,450 | -2.7% |
| Current assets | 29/58 | €65,191 | €55,328 | -€9,864 | -15.1% |
| Amounts receivable after more than one year | 29 | €29,411 | €17,411 | -€12,000 | -40.8% |
| Other amounts receivable | 291 | €29,411 | €17,411 | -€12,000 | -40.8% |
| Cash at bank and in hand | 54/58 | €35,780 | €37,916 | +€2,136 | +6.0% |
| Total equity and liabilities | 10/49 | €1,097,855 | €1,060,541 | -€37,314 | -3.4% |
| Equity | 10/15 | €13,929 | €11,281 | -€2,647 | -19.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,071 | -€28,719 | -€2,647 | -10.2% |
| Amounts payable | 17/49 | €1,083,927 | €1,049,260 | -€34,667 | -3.2% |
| Amounts payable after more than one year | 17 | €1,008,444 | €973,778 | -€34,667 | -3.4% |
| Financial debts | 170/4 | €378,444 | €343,778 | -€34,667 | -9.2% |
| Other amounts payable | 178/9 | €630,000 | €630,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,482 | €75,482 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €34,667 | €34,667 | = | 0.0% |
| Financial debts | 43 | €40,816 | €40,816 | = | 0.0% |
| Other loans | 439 | €40,816 | €40,816 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,450 | €27,450 | = | 0.0% |
| Other operating charges | 640/8 | €5,507 | €5,675 | +€168 | +3.0% |
| Gross operating margin | 9900 | €42,707 | €43,083 | +€375 | +0.9% |
| Operating profit (loss) | 9901 | €9,750 | €9,957 | +€208 | +2.1% |
| Financial charges | 65/66B | €19,995 | €12,604 | -€7,391 | -37.0% |
| Recurring financial charges | 65 | €19,995 | €12,604 | -€7,391 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,246 | -€2,647 | +€7,598 | +74.2% |
| Profit (loss) for the period | 9904 | -€10,246 | -€2,647 | +€7,598 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,246 | -€2,647 | +€7,598 | +74.2% |
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 9 October 2026 via checked.be.