Le-Ly: 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.
Le-Ly
Largest movements
- Cash +€19,843
up €19,843 (+71.7%), from €27,662 to €47,505
mainly Net result for the year (+€19,992) and Receivables within one year (+€414)
- Reserves +€19,992
up €19,992 (+90.7%), from €22,030 to €42,023
- Tax, wage and social debts -€564
down €564 (-9.1%), from €6,199 to €5,635
- Gross operating margin -€2,479
down €2,479 (-9.0%), from €27,683 to €25,204
- Taxes -€584
down €584 (-10.4%), from €5,623 to €5,039
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 | €31,229 | €50,658 | +€19,428 | +62.2% |
| Current assets | 29/58 | €31,229 | €50,658 | +€19,428 | +62.2% |
| Amounts receivable within one year | 40/41 | €3,567 | €3,153 | -€414 | -11.6% |
| Trade receivables | 40 | €3,567 | €3,153 | -€414 | -11.6% |
| Cash at bank and in hand | 54/58 | €27,662 | €47,505 | +€19,843 | +71.7% |
| Total equity and liabilities | 10/49 | €31,229 | €50,658 | +€19,428 | +62.2% |
| Equity | 10/15 | €25,030 | €45,023 | +€19,992 | +79.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,030 | €42,023 | +€19,992 | +90.7% |
| Distributable reserves | 133 | €22,030 | €42,023 | +€19,992 | +90.7% |
| Amounts payable | 17/49 | €6,199 | €5,635 | -€564 | -9.1% |
| Amounts payable within one year | 42/48 | €6,199 | €5,635 | -€564 | -9.1% |
| Taxes, remuneration and social security | 45 | €6,199 | €5,635 | -€564 | -9.1% |
| Taxes | 450/3 | €6,199 | €5,635 | -€564 | -9.1% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €27,683 | €25,204 | -€2,479 | -9.0% |
| Operating profit (loss) | 9901 | €27,683 | €25,084 | -€2,599 | -9.4% |
| Financial charges | 65/66B | €30 | €53 | +€23 | +75.8% |
| Recurring financial charges | 65 | €30 | €53 | +€23 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €27,653 | €25,031 | -€2,622 | -9.5% |
| Income taxes | 67/77 | €5,623 | €5,039 | -€584 | -10.4% |
| Profit (loss) for the period | 9904 | €22,030 | €19,992 | -€2,038 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,030 | €19,992 | -€2,038 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.