LEAL.LA: 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.
LEAL.LA
Largest movements
- Receivables within one year -€3,402
down €3,402 (-10.9%), from €31,273 to €27,871
of which Other amounts receivable: -€8,154
- Cash +€1,547
up €1,547 (+25.6%), from €6,039 to €7,586
mainly Tax, wage and social debts (+€3,669) and Receivables within one year (+€3,402)
- Tangible fixed assets -€619
down €619 (-73.0%), from €848 to €229
- Profit (loss) carried forward -€6,167
down €6,167 (-44.2%), from -€13,962 to -€20,129
- Tax, wage and social debts +€3,669
up €3,669 (+1093.3%), from €336 to €4,004
of which Remuneration and social security: +€2,562
- Staff costs +€33,671
new in 2025: €33,671
- Gross operating margin +€24,012
up €24,012 (+512.7%), from €4,683 to €28,695
- Other operating charges -€530
no longer reported in 2025 (was €530)
- Depreciation -€390
down €390 (-38.7%), from €1,009 to €619
- Financial charges +€375
up €375 (+190.5%), from €197 to €571
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 | €41,361 | €38,887 | -€2,474 | -6.0% |
| Fixed assets | 21/28 | €848 | €229 | -€619 | -73.0% |
| Tangible fixed assets | 22/27 | €848 | €229 | -€619 | -73.0% |
| Furniture and vehicles | 24 | €848 | €229 | -€619 | -73.0% |
| Current assets | 29/58 | €40,513 | €38,658 | -€1,855 | -4.6% |
| Stocks and contracts in progress | 3 | €3,200 | €3,200 | = | 0.0% |
| Stocks | 30/36 | €3,200 | €3,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,273 | €27,871 | -€3,402 | -10.9% |
| Trade receivables | 40 | €15,207 | €19,960 | +€4,752 | +31.2% |
| Other amounts receivable | 41 | €16,066 | €7,912 | -€8,154 | -50.8% |
| Cash at bank and in hand | 54/58 | €6,039 | €7,586 | +€1,547 | +25.6% |
| Total equity and liabilities | 10/49 | €41,361 | €38,887 | -€2,474 | -6.0% |
| Equity | 10/15 | €4,638 | -€1,529 | -€6,167 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,962 | -€20,129 | -€6,167 | -44.2% |
| Amounts payable | 17/49 | €36,723 | €40,416 | +€3,693 | +10.1% |
| Amounts payable within one year | 42/48 | €36,723 | €40,416 | +€3,693 | +10.1% |
| Trade debts | 44 | €21,387 | €21,411 | +€24 | +0.1% |
| Suppliers | 440/4 | €21,387 | €21,411 | +€24 | +0.1% |
| Taxes, remuneration and social security | 45 | €336 | €4,004 | +€3,669 | +1093.3% |
| Taxes | 450/3 | €336 | €1,443 | +€1,107 | +329.9% |
| Remuneration and social security | 454/9 | - | €2,562 | +€2,562 | |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €33,671 | +€33,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €619 | -€390 | -38.7% |
| Other operating charges | 640/8 | €530 | - | -€530 | |
| Gross operating margin | 9900 | €4,683 | €28,695 | +€24,012 | +512.7% |
| Operating profit (loss) | 9901 | €3,144 | -€5,596 | -€8,739 | |
| Financial income | 75/76B | €329 | €0 | -€329 | -100.0% |
| Recurring financial income | 75 | €329 | €0 | -€329 | -100.0% |
| Financial charges | 65/66B | €197 | €571 | +€375 | +190.5% |
| Recurring financial charges | 65 | €197 | €571 | +€375 | +190.5% |
| Profit (loss) for the period before taxes | 9903 | €3,276 | -€6,167 | -€9,443 | |
| Profit (loss) for the period | 9904 | €3,276 | -€6,167 | -€9,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,276 | -€6,167 | -€9,443 |
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.