LEA SAS: 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 SAS
Largest movements
- Current investments -€130,070
no longer reported in 2025 (was €130,070)
- Receivables after one year -€130,000
no longer reported in 2025 (was €130,000)
- Receivables within one year +€65,060
up €65,060 (+30.0%), from €216,567 to €281,627
of which Other amounts receivable: +€70,992
- Tangible fixed assets -€13,199
down €13,199 (-28.0%), from €47,194 to €33,995
of which Furniture and vehicles: -€7,960
- Trade debts -€101,764
down €101,764 (-53.0%), from €191,991 to €90,227
- Other debts -€74,661
down €74,661 (-35.4%), from €210,619 to €135,958
- Reserves -€50,000
down €50,000 (-32.3%), from €155,000 to €105,000
- Profit (loss) carried forward +€26,617
up €26,617 (+32.6%), from €81,638 to €108,256
- Tax, wage and social debts -€13,001
down €13,001 (-21.2%), from €61,352 to €48,351
- Gross operating margin -€43,251
down €43,251 (-9.8%), from €442,565 to €399,315
- Financial income +€20,209
up €20,209 (+421.4%), from €4,796 to €25,004
- Financial charges +€4,945
up €4,945 (+49.7%), from €9,959 to €14,903
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 | €731,695 | €517,437 | -€214,258 | -29.3% |
| Fixed assets | 21/28 | €47,357 | €34,158 | -€13,199 | -27.9% |
| Tangible fixed assets | 22/27 | €47,194 | €33,995 | -€13,199 | -28.0% |
| Plant, machinery and equipment | 23 | €30,608 | €25,369 | -€5,239 | -17.1% |
| Furniture and vehicles | 24 | €16,586 | €8,626 | -€7,960 | -48.0% |
| Financial fixed assets | 28 | €163 | €163 | = | 0.0% |
| Current assets | 29/58 | €684,338 | €483,278 | -€201,059 | -29.4% |
| Amounts receivable after more than one year | 29 | €130,000 | - | -€130,000 | |
| Other amounts receivable | 291 | €130,000 | - | -€130,000 | |
| Stocks and contracts in progress | 3 | €89,528 | €85,622 | -€3,906 | -4.4% |
| Stocks | 30/36 | €89,528 | €85,622 | -€3,906 | -4.4% |
| Amounts receivable within one year | 40/41 | €216,567 | €281,627 | +€65,060 | +30.0% |
| Trade receivables | 40 | €174,495 | €168,563 | -€5,932 | -3.4% |
| Other amounts receivable | 41 | €42,071 | €113,064 | +€70,992 | +168.7% |
| Current investments | 50/53 | €130,070 | - | -€130,070 | |
| Cash at bank and in hand | 54/58 | €90,492 | €90,201 | -€290 | -0.3% |
| Deferred charges and accrued income | 490/1 | €27,681 | €25,829 | -€1,853 | -6.7% |
| Total equity and liabilities | 10/49 | €731,695 | €517,437 | -€214,258 | -29.3% |
| Equity | 10/15 | €255,238 | €231,856 | -€23,383 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,000 | €105,000 | -€50,000 | -32.3% |
| Distributable reserves | 133 | €155,000 | €105,000 | -€50,000 | -32.3% |
| Profit (loss) carried forward | 14 | €81,638 | €108,256 | +€26,617 | +32.6% |
| Amounts payable | 17/49 | €476,456 | €285,581 | -€190,876 | -40.1% |
| Amounts payable within one year | 42/48 | €463,962 | €274,535 | -€189,426 | -40.8% |
| Trade debts | 44 | €191,991 | €90,227 | -€101,764 | -53.0% |
| Suppliers | 440/4 | €191,991 | €90,227 | -€101,764 | -53.0% |
| Taxes, remuneration and social security | 45 | €61,352 | €48,351 | -€13,001 | -21.2% |
| Remuneration and social security | 454/9 | €61,352 | €48,351 | -€13,001 | -21.2% |
| Other amounts payable | 47/48 | €210,619 | €135,958 | -€74,661 | -35.4% |
| Accrued charges and deferred income | 492/3 | €12,495 | €11,045 | -€1,449 | -11.6% |
| Remuneration, social security and pensions | 62 | €268,230 | €269,227 | +€997 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,063 | €14,165 | +€103 | +0.7% |
| Other operating charges | 640/8 | €1,640 | €1,419 | -€221 | -13.5% |
| Gross operating margin | 9900 | €442,565 | €399,315 | -€43,251 | -9.8% |
| Operating profit (loss) | 9901 | €158,632 | €114,503 | -€44,129 | -27.8% |
| Financial income | 75/76B | €4,796 | €25,004 | +€20,209 | +421.4% |
| Recurring financial income | 75 | €4,796 | €25,004 | +€20,209 | +421.4% |
| Financial charges | 65/66B | €9,959 | €14,903 | +€4,945 | +49.7% |
| Recurring financial charges | 65 | €9,959 | €14,903 | +€4,945 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €153,470 | €124,604 | -€28,865 | -18.8% |
| Income taxes | 67/77 | €10,534 | €12,987 | +€2,453 | +23.3% |
| Profit (loss) for the period | 9904 | €142,936 | €111,617 | -€31,318 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €142,936 | €111,617 | -€31,318 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.