LeA Uitgevers: 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 Uitgevers
Largest movements
- Receivables within one year +€182,816
up €182,816 (+224%), from €81,699 to €264,515
of which Trade receivables: +€193,099
- Cash +€73,039
up €73,039 (+274%), from €26,696 to €99,735
mainly Accrued charges and deferred income (+€299,792) and Other debts (+€61,919)
- Stocks and contracts +€11,007
up €11,007 (+41.3%), from €26,657 to €37,665
- Accrued charges and deferred income +€299,792
new in 2025: €299,792
- Profit (loss) carried forward -€119,058
down €119,058 (-30.4%), from -€391,393 to -€510,450
- Other debts +€61,919
up €61,919 (+16.7%), from €371,377 to €433,296
- Provisions +€14,993
up €14,993 (+52.3%), from €28,645 to €43,637
- Trade debts +€4,530
up €4,530 (+4.3%), from €106,198 to €110,728
- Write-downs -€24,803
down €24,803 (-65.3%), from €37,974 to €13,171
- Gross operating margin +€8,070
up €8,070 (+33.8%), from -€23,906 to -€15,836
- Provisions +€6,329
up €6,329 (+73.1%), from €8,663 to €14,993
- Financial charges +€2,790
up €2,790 (+26.8%), from €10,419 to €13,209
- Other operating charges -€2,559
down €2,559 (-83.2%), from €3,076 to €517
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 | €140,186 | €403,766 | +€263,579 | +188% |
| Fixed assets | 21/28 | €1,104 | €0 | -€1,104 | -100% |
| Financial fixed assets | 28 | €1,104 | €0 | -€1,104 | -100% |
| Current assets | 29/58 | €139,082 | €403,766 | +€264,683 | +190% |
| Stocks and contracts in progress | 3 | €26,657 | €37,665 | +€11,007 | +41.3% |
| Stocks | 30/36 | €26,657 | €37,665 | +€11,007 | +41.3% |
| Amounts receivable within one year | 40/41 | €81,699 | €264,515 | +€182,816 | +224% |
| Trade receivables | 40 | €70,835 | €263,934 | +€193,099 | +273% |
| Other amounts receivable | 41 | €10,864 | €581 | -€10,283 | -94.7% |
| Cash at bank and in hand | 54/58 | €26,696 | €99,735 | +€73,039 | +274% |
| Deferred charges and accrued income | 490/1 | €4,030 | €1,851 | -€2,179 | -54.1% |
| Total equity and liabilities | 10/49 | €140,186 | €403,766 | +€263,579 | +188% |
| Equity | 10/15 | -€372,793 | -€491,850 | -€119,058 | -31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€391,393 | -€510,450 | -€119,058 | -30.4% |
| Provisions and deferred taxes | 16 | €28,645 | €43,637 | +€14,993 | +52.3% |
| Provisions for liabilities and charges | 160/5 | €28,645 | €43,637 | +€14,993 | +52.3% |
| Other liabilities and charges | 164/5 | €28,645 | €43,637 | +€14,993 | +52.3% |
| Amounts payable | 17/49 | €484,334 | €851,979 | +€367,645 | +75.9% |
| Amounts payable within one year | 42/48 | €484,334 | €552,187 | +€67,853 | +14.0% |
| Financial debts | 43 | €23 | €854 | +€831 | +3,598% |
| Credit institutions | 430/8 | €23 | €854 | +€831 | +3,598% |
| Trade debts | 44 | €106,198 | €110,728 | +€4,530 | +4.3% |
| Suppliers | 440/4 | €106,198 | €110,728 | +€4,530 | +4.3% |
| Taxes, remuneration and social security | 45 | €6,736 | €7,308 | +€572 | +8.5% |
| Taxes | 450/3 | €0 | €160 | +€160 | |
| Remuneration and social security | 454/9 | €6,736 | €7,149 | +€413 | +6.1% |
| Other amounts payable | 47/48 | €371,377 | €433,296 | +€61,919 | +16.7% |
| Accrued charges and deferred income | 492/3 | - | €299,792 | +€299,792 | |
| Remuneration, social security and pensions | 62 | €62,105 | €61,333 | -€772 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,974 | €13,171 | -€24,803 | -65.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,663 | €14,993 | +€6,329 | +73.1% |
| Other operating charges | 640/8 | €3,076 | €517 | -€2,559 | -83.2% |
| Gross operating margin | 9900 | -€23,906 | -€15,836 | +€8,070 | +33.8% |
| Operating profit (loss) | 9901 | -€135,724 | -€105,850 | +€29,874 | +22.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,557% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,557% |
| Financial charges | 65/66B | €10,419 | €13,209 | +€2,790 | +26.8% |
| Recurring financial charges | 65 | €10,419 | €13,209 | +€2,790 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | -€146,143 | -€119,058 | +€27,085 | +18.5% |
| Profit (loss) for the period | 9904 | -€146,143 | -€119,058 | +€27,085 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€146,143 | -€119,058 | +€27,085 | +18.5% |
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 1 November 2026 via checked.be.