LEA Management SRL: 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 Management SRL
Largest movements
- Cash +€6,160
up €6,160 (+377%), from €1,634 to €7,794
mainly Net result for the year (+€7,834) and Tax, wage and social debts (+€3,586)
- Deferred charges and accrued income +€6,124
new in 2025: €6,124
- Receivables within one year +€670
up €670 (+14.2%), from €4,724 to €5,394
of which Trade receivables: +€840
- Profit (loss) carried forward +€6,975
up €6,975 (+53,120%), from €13 to €6,988
- Tax, wage and social debts +€3,586
up €3,586 (+132%), from €2,724 to €6,310
- Trade debts +€2,393
up €2,393 (+385%), from €622 to €3,014
- Gross operating margin +€12,325
up €12,325 (+1,157%), from €1,065 to €13,390
- Taxes +€2,553
up €2,553 (+420%), from €609 to €3,162
- Financial charges +€1,714
up €1,714 (+29,258%), from €6 to €1,720
- Other operating charges +€271
up €271 (+61.9%), from €437 to €708
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 | €6,359 | €19,312 | +€12,954 | +204% |
| Current assets | 29/58 | €6,359 | €19,312 | +€12,954 | +204% |
| Amounts receivable within one year | 40/41 | €4,724 | €5,394 | +€670 | +14.2% |
| Trade receivables | 40 | €4,000 | €4,840 | +€840 | +21.0% |
| Other amounts receivable | 41 | €724 | €554 | -€170 | -23.5% |
| Cash at bank and in hand | 54/58 | €1,634 | €7,794 | +€6,160 | +377% |
| Deferred charges and accrued income | 490/1 | - | €6,124 | +€6,124 | |
| Total equity and liabilities | 10/49 | €6,359 | €19,312 | +€12,954 | +204% |
| Equity | 10/15 | €3,013 | €9,988 | +€6,975 | +231% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13 | €6,988 | +€6,975 | +53,120% |
| Amounts payable | 17/49 | €3,346 | €9,325 | +€5,979 | +179% |
| Amounts payable within one year | 42/48 | €3,346 | €9,325 | +€5,979 | +179% |
| Trade debts | 44 | €622 | €3,014 | +€2,393 | +385% |
| Suppliers | 440/4 | €622 | €3,014 | +€2,393 | +385% |
| Taxes, remuneration and social security | 45 | €2,724 | €6,310 | +€3,586 | +132% |
| Taxes | 450/3 | €2,724 | €6,310 | +€3,586 | +132% |
| Other operating charges | 640/8 | €437 | €708 | +€271 | +61.9% |
| Gross operating margin | 9900 | €1,065 | €13,390 | +€12,325 | +1,157% |
| Operating profit (loss) | 9901 | €628 | €12,682 | +€12,055 | +1,921% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €6 | €1,720 | +€1,714 | +29,258% |
| Recurring financial charges | 65 | €6 | €1,720 | +€1,714 | +29,258% |
| Profit (loss) for the period before taxes | 9903 | €622 | €10,996 | +€10,374 | +1,669% |
| Income taxes | 67/77 | €609 | €3,162 | +€2,553 | +420% |
| Profit (loss) for the period | 9904 | €13 | €7,834 | +€7,820 | +59,562% |
| Profit (loss) for the period to be appropriated | 9905 | €13 | €7,834 | +€7,820 | +59,562% |
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.