LEA: 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.
LEA
Largest movements
- Cash -€7,855
down €7,855 (-41.3%), from €19,011 to €11,157
mainly Net result for the year (-€14,214) and Trade debts (-€3,915)
- Tangible fixed assets -€3,468
down €3,468 (-30.3%), from €11,461 to €7,993
of which Other tangible fixed assets: -€4,531
- Deferred charges and accrued income +€1,514
up €1,514 (+54.4%), from €2,784 to €4,298
- Profit (loss) carried forward -€14,214
down €14,214 (-39.1%), from -€36,354 to -€50,569
- Tax, wage and social debts +€11,089
up €11,089 (+28.3%), from €39,235 to €50,324
of which Remuneration and social security: +€9,886
- Trade debts -€3,915
down €3,915 (-15.7%), from €25,000 to €21,085
- Other debts -€2,619
down €2,619 (-53.2%), from €4,919 to €2,301
- Staff costs +€23,796
up €23,796 (+11.4%), from €208,427 to €232,222
- Financial income +€3,230
up €3,230 (+3,526%), from €92 to €3,321
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 | €40,880 | €31,225 | -€9,654 | -23.6% |
| Fixed assets | 21/28 | €11,461 | €7,993 | -€3,468 | -30.3% |
| Tangible fixed assets | 22/27 | €11,461 | €7,993 | -€3,468 | -30.3% |
| Plant, machinery and equipment | 23 | €1,461 | €2,140 | +€679 | +46.5% |
| Furniture and vehicles | 24 | €1,983 | €2,368 | +€385 | +19.4% |
| Other tangible fixed assets | 26 | €8,017 | €3,486 | -€4,531 | -56.5% |
| Current assets | 29/58 | €29,419 | €23,232 | -€6,187 | -21.0% |
| Stocks and contracts in progress | 3 | €2,431 | €2,229 | -€202 | -8.3% |
| Stocks | 30/36 | €2,431 | €2,229 | -€202 | -8.3% |
| Amounts receivable within one year | 40/41 | €5,193 | €5,549 | +€356 | +6.8% |
| Trade receivables | 40 | €5,100 | €5,456 | +€356 | +7.0% |
| Other amounts receivable | 41 | €93 | €93 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,011 | €11,157 | -€7,855 | -41.3% |
| Deferred charges and accrued income | 490/1 | €2,784 | €4,298 | +€1,514 | +54.4% |
| Total equity and liabilities | 10/49 | €40,880 | €31,225 | -€9,654 | -23.6% |
| Equity | 10/15 | -€28,294 | -€42,509 | -€14,214 | -50.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€36,354 | -€50,569 | -€14,214 | -39.1% |
| Amounts payable | 17/49 | €69,174 | €73,734 | +€4,560 | +6.6% |
| Amounts payable within one year | 42/48 | €69,154 | €73,709 | +€4,555 | +6.6% |
| Trade debts | 44 | €25,000 | €21,085 | -€3,915 | -15.7% |
| Suppliers | 440/4 | €25,000 | €21,085 | -€3,915 | -15.7% |
| Taxes, remuneration and social security | 45 | €39,235 | €50,324 | +€11,089 | +28.3% |
| Taxes | 450/3 | €12,819 | €14,021 | +€1,203 | +9.4% |
| Remuneration and social security | 454/9 | €26,416 | €36,302 | +€9,886 | +37.4% |
| Other amounts payable | 47/48 | €4,919 | €2,301 | -€2,619 | -53.2% |
| Accrued charges and deferred income | 492/3 | €20 | €24 | +€4 | +21.5% |
| Remuneration, social security and pensions | 62 | €208,427 | €232,222 | +€23,796 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,222 | €6,314 | -€908 | -12.6% |
| Other operating charges | 640/8 | €824 | €950 | +€126 | +15.3% |
| Gross operating margin | 9900 | €222,557 | €223,174 | +€617 | +0.3% |
| Operating profit (loss) | 9901 | €6,084 | -€16,313 | -€22,397 | |
| Financial income | 75/76B | €92 | €3,321 | +€3,230 | +3,526% |
| Recurring financial income | 75 | €92 | €3,321 | +€3,230 | +3,526% |
| Financial charges | 65/66B | €773 | €1,223 | +€450 | +58.2% |
| Recurring financial charges | 65 | €773 | €1,223 | +€450 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | €5,403 | -€14,214 | -€19,617 | |
| Profit (loss) for the period | 9904 | €5,403 | -€14,214 | -€19,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,403 | -€14,214 | -€19,617 |
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 14 October 2026 via checked.be.