LEA GROUP: 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 GROUP
Largest movements
- Cash -€5,773
down €5,773 (-8.6%), from €67,375 to €61,602
mainly Investment in fixed assets (net) (-€12,024) and Trade debts (-€8,204)
- Tangible fixed assets +€4,499
up €4,499 (+84.3%), from €5,335 to €9,834
of which Furniture and vehicles: +€4,663
- Receivables within one year +€3,216
up €3,216 (+23.0%), from €13,973 to €17,189
of which Other amounts receivable: +€3,459
- Deferred charges and accrued income -€1,041
down €1,041 (-100.0%), from €1,041 to €0
- Reserves +€13,327
up €13,327 (+30.1%), from €44,229 to €57,556
of which Distributable reserves: +€13,327
- Trade debts -€8,204
down €8,204 (-96.6%), from €8,492 to €287
- Current portion of long-term debt -€2,467
down €2,467 (-65.0%), from €3,795 to €1,328
- Tax, wage and social debts -€1,850
down €1,850 (-41.5%), from €4,459 to €2,610
- Debts after one year -€1,328
down €1,328 (-100.0%), from €1,328 to €0
- Gross operating margin -€8,065
down €8,065 (-23.2%), from €34,758 to €26,693
- Depreciation -€2,810
down €2,810 (-27.2%), from €10,335 to €7,525
- Taxes -€2,298
down €2,298 (-29.7%), from €7,727 to €5,430
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 | €87,725 | €88,626 | +€901 | +1.0% |
| Fixed assets | 21/28 | €5,335 | €9,834 | +€4,499 | +84.3% |
| Tangible fixed assets | 22/27 | €5,335 | €9,834 | +€4,499 | +84.3% |
| Plant, machinery and equipment | 23 | €345 | €181 | -€165 | -47.6% |
| Furniture and vehicles | 24 | €4,990 | €9,653 | +€4,663 | +93.5% |
| Current assets | 29/58 | €82,390 | €78,792 | -€3,598 | -4.4% |
| Amounts receivable within one year | 40/41 | €13,973 | €17,189 | +€3,216 | +23.0% |
| Trade receivables | 40 | €13,677 | €13,434 | -€243 | -1.8% |
| Other amounts receivable | 41 | €296 | €3,755 | +€3,459 | +1169.1% |
| Cash at bank and in hand | 54/58 | €67,375 | €61,602 | -€5,773 | -8.6% |
| Deferred charges and accrued income | 490/1 | €1,041 | €0 | -€1,041 | -100.0% |
| Total equity and liabilities | 10/49 | €87,725 | €88,626 | +€901 | +1.0% |
| Equity | 10/15 | €50,429 | €63,756 | +€13,327 | +26.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,229 | €57,556 | +€13,327 | +30.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €537 | €537 | = | 0.0% |
| Distributable reserves | 133 | €41,832 | €55,158 | +€13,327 | +31.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,296 | €24,870 | -€12,426 | -33.3% |
| Amounts payable after more than one year | 17 | €1,328 | €0 | -€1,328 | -100.0% |
| Financial debts | 170/4 | €1,328 | €0 | -€1,328 | -100.0% |
| Amounts payable within one year | 42/48 | €35,968 | €23,933 | -€12,035 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,795 | €1,328 | -€2,467 | -65.0% |
| Trade debts | 44 | €8,492 | €287 | -€8,204 | -96.6% |
| Suppliers | 440/4 | €8,492 | €287 | -€8,204 | -96.6% |
| Taxes, remuneration and social security | 45 | €4,459 | €2,610 | -€1,850 | -41.5% |
| Taxes | 450/3 | €4,459 | €2,610 | -€1,850 | -41.5% |
| Other amounts payable | 47/48 | €19,222 | €19,709 | +€486 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €937 | +€937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,335 | €7,525 | -€2,810 | -27.2% |
| Gross operating margin | 9900 | €34,758 | €26,693 | -€8,065 | -23.2% |
| Operating profit (loss) | 9901 | €24,423 | €19,168 | -€5,255 | -21.5% |
| Financial income | 75/76B | €7 | €17 | +€10 | +157.6% |
| Recurring financial income | 75 | €7 | €17 | +€10 | +157.6% |
| Financial charges | 65/66B | €431 | €428 | -€2 | -0.6% |
| Recurring financial charges | 65 | €431 | €428 | -€2 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €23,999 | €18,756 | -€5,243 | -21.8% |
| Income taxes | 67/77 | €7,727 | €5,430 | -€2,298 | -29.7% |
| Profit (loss) for the period | 9904 | €16,272 | €13,327 | -€2,945 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,272 | €13,327 | -€2,945 | -18.1% |
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.