LeadIt: 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.
LeadIt
Largest movements
- Receivables within one year +€16,916
up €16,916 (+116.1%), from €14,575 to €31,490
- Current investments +€14,109
up €14,109 (+20.7%), from €68,111 to €82,220
- Receivables after one year -€4,813
down €4,813 (-32.6%), from €14,767 to €9,954
- Other debts +€31,359
up €31,359 (+157.5%), from €19,913 to €51,272
- Reserves -€21,500
down €21,500 (-30.2%), from €71,252 to €49,751
- Accrued charges and deferred income +€11,150
up €11,150 (+619.4%), from €1,800 to €12,950
- Tax, wage and social debts +€5,743
up €5,743 (+86.5%), from €6,639 to €12,382
- Taxes -€2,538
down €2,538 (-24.2%), from €10,471 to €7,933
- Gross operating margin +€1,663
up €1,663 (+4.4%), from €37,909 to €39,572
- Depreciation +€733
up €733 (+92.6%), from €792 to €1,525
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,603 | €129,355 | +€26,752 | +26.1% |
| Fixed assets | 21/28 | €5,150 | €5,363 | +€213 | +4.1% |
| Tangible fixed assets | 22/27 | €4,850 | €5,063 | +€213 | +4.4% |
| Furniture and vehicles | 24 | €4,850 | €5,063 | +€213 | +4.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €97,453 | €123,993 | +€26,540 | +27.2% |
| Amounts receivable after more than one year | 29 | €14,767 | €9,954 | -€4,813 | -32.6% |
| Other amounts receivable | 291 | €14,767 | €9,954 | -€4,813 | -32.6% |
| Amounts receivable within one year | 40/41 | €14,575 | €31,490 | +€16,916 | +116.1% |
| Trade receivables | 40 | €14,575 | €31,490 | +€16,916 | +116.1% |
| Current investments | 50/53 | €68,111 | €82,220 | +€14,109 | +20.7% |
| Deferred charges and accrued income | 490/1 | - | €328 | +€328 | |
| Total equity and liabilities | 10/49 | €102,603 | €129,355 | +€26,752 | +26.1% |
| Equity | 10/15 | €74,252 | €52,751 | -€21,500 | -29.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,252 | €49,751 | -€21,500 | -30.2% |
| Distributable reserves | 133 | €71,252 | €49,751 | -€21,500 | -30.2% |
| Amounts payable | 17/49 | €28,351 | €76,604 | +€48,252 | +170.2% |
| Amounts payable within one year | 42/48 | €26,551 | €63,654 | +€37,102 | +139.7% |
| Taxes, remuneration and social security | 45 | €6,639 | €12,382 | +€5,743 | +86.5% |
| Taxes | 450/3 | €6,639 | €12,382 | +€5,743 | +86.5% |
| Other amounts payable | 47/48 | €19,913 | €51,272 | +€31,359 | +157.5% |
| Accrued charges and deferred income | 492/3 | €1,800 | €12,950 | +€11,150 | +619.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792 | €1,525 | +€733 | +92.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €37,909 | €39,572 | +€1,663 | +4.4% |
| Operating profit (loss) | 9901 | €36,730 | €37,647 | +€918 | +2.5% |
| Financial income | 75/76B | €211 | €218 | +€7 | +3.5% |
| Recurring financial income | 75 | €211 | €218 | +€7 | +3.5% |
| Financial charges | 65/66B | €229 | €161 | -€67 | -29.4% |
| Recurring financial charges | 65 | €229 | €161 | -€67 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €36,712 | €37,704 | +€992 | +2.7% |
| Income taxes | 67/77 | €10,471 | €7,933 | -€2,538 | -24.2% |
| Profit (loss) for the period | 9904 | €26,241 | €29,772 | +€3,531 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,241 | €29,772 | +€3,531 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.