LEA DESIGN: 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.
LEA DESIGN
Largest movements
- Stocks and contracts -€27,434
down €27,434 (-95.0%), from €28,888 to €1,454
- Cash +€22,308
up €22,308 (+532.0%), from €4,193 to €26,501
mainly Stocks and contracts (+€27,434) and Trade debts (+€10,097)
- Receivables within one year +€4,511
up €4,511 (+143.2%), from €3,150 to €7,662
of which Trade receivables: +€7,573
- Tangible fixed assets -€690
no longer reported in 2025 (was €690)
of which Other tangible fixed assets: -€349
- Profit (loss) carried forward -€17,179
down €17,179 (-37.0%), from -€46,401 to -€63,580
- Trade debts +€10,097
up €10,097 (+13831.3%), from €73 to €10,170
- Other debts +€4,042
up €4,042 (+5.4%), from €75,371 to €79,413
- Tax, wage and social debts +€1,385
up €1,385 (+823.7%), from €168 to €1,554
- Gross operating margin -€9,056
down €9,056 (-126.4%), from -€7,167 to -€16,223
- Depreciation -€409
down €409 (-37.2%), from €1,100 to €690
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 | €37,272 | €35,617 | -€1,655 | -4.4% |
| Fixed assets | 21/28 | €1,040 | - | -€1,040 | |
| Tangible fixed assets | 22/27 | €690 | - | -€690 | |
| Furniture and vehicles | 24 | €341 | - | -€341 | |
| Other tangible fixed assets | 26 | €349 | - | -€349 | |
| Financial fixed assets | 28 | €350 | - | -€350 | |
| Current assets | 29/58 | €36,232 | €35,617 | -€615 | -1.7% |
| Stocks and contracts in progress | 3 | €28,888 | €1,454 | -€27,434 | -95.0% |
| Stocks | 30/36 | €28,888 | €1,454 | -€27,434 | -95.0% |
| Amounts receivable within one year | 40/41 | €3,150 | €7,662 | +€4,511 | +143.2% |
| Trade receivables | 40 | €88 | €7,662 | +€7,573 | +8573.9% |
| Other amounts receivable | 41 | €3,062 | - | -€3,062 | |
| Cash at bank and in hand | 54/58 | €4,193 | €26,501 | +€22,308 | +532.0% |
| Total equity and liabilities | 10/49 | €37,272 | €35,617 | -€1,655 | -4.4% |
| Equity | 10/15 | -€38,341 | -€55,520 | -€17,179 | -44.8% |
| 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 | -€46,401 | -€63,580 | -€17,179 | -37.0% |
| Amounts payable | 17/49 | €75,613 | €91,136 | +€15,524 | +20.5% |
| Amounts payable within one year | 42/48 | €75,613 | €91,136 | +€15,524 | +20.5% |
| Trade debts | 44 | €73 | €10,170 | +€10,097 | +13831.3% |
| Suppliers | 440/4 | €73 | €10,170 | +€10,097 | +13831.3% |
| Taxes, remuneration and social security | 45 | €168 | €1,554 | +€1,385 | +823.7% |
| Taxes | 450/3 | €168 | €1,554 | +€1,385 | +823.7% |
| Other amounts payable | 47/48 | €75,371 | €79,413 | +€4,042 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €690 | -€409 | -37.2% |
| Gross operating margin | 9900 | -€7,167 | -€16,223 | -€9,056 | -126.4% |
| Operating profit (loss) | 9901 | -€8,266 | -€16,913 | -€8,647 | -104.6% |
| Financial charges | 65/66B | €89 | €93 | +€5 | +5.4% |
| Recurring financial charges | 65 | €89 | €93 | +€5 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,355 | -€17,007 | -€8,652 | -103.6% |
| Income taxes | 67/77 | €168 | €172 | +€4 | +2.4% |
| Profit (loss) for the period | 9904 | -€8,523 | -€17,179 | -€8,656 | -101.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,523 | -€17,179 | -€8,656 | -101.6% |
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.