Lealis: 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.
Lealis
Largest movements
- Deferred charges and accrued income +€1,849
up €1,849 (+200%), from €924 to €2,773
- Tangible fixed assets +€1,448
new in 2025: €1,448
- Cash +€601
up €601 (+3.8%), from €15,945 to €16,546
mainly Net result for the year (+€4,522) and Trade debts (+€3,189)
- Receivables within one year -€431
down €431 (-3.9%), from €10,929 to €10,498
- Debts after one year -€7,500
down €7,500 (-31.5%), from €23,800 to €16,300
- Profit (loss) carried forward +€4,522
up €4,522 (+23.5%), from -€19,212 to -€14,690
- Trade debts +€3,189
up €3,189 (+2,517%), from €127 to €3,316
- Other debts +€2,434
up €2,434 (+173%), from €1,409 to €3,843
- Tax, wage and social debts +€1,501
up €1,501 (+103%), from €1,453 to €2,954
- Gross operating margin -€22,078
down €22,078 (-70.7%), from €31,218 to €9,140
- Taxes +€1,147
up €1,147 (+153%), from €748 to €1,895
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 | €27,798 | €31,265 | +€3,467 | +12.5% |
| Fixed assets | 21/28 | - | €1,448 | +€1,448 | |
| Tangible fixed assets | 22/27 | - | €1,448 | +€1,448 | |
| Furniture and vehicles | 24 | - | €1,448 | +€1,448 | |
| Current assets | 29/58 | €27,798 | €29,817 | +€2,019 | +7.3% |
| Amounts receivable within one year | 40/41 | €10,929 | €10,498 | -€431 | -3.9% |
| Trade receivables | 40 | €10,929 | €10,498 | -€431 | -3.9% |
| Cash at bank and in hand | 54/58 | €15,945 | €16,546 | +€601 | +3.8% |
| Deferred charges and accrued income | 490/1 | €924 | €2,773 | +€1,849 | +200% |
| Total equity and liabilities | 10/49 | €27,798 | €31,265 | +€3,467 | +12.5% |
| Equity | 10/15 | -€612 | €3,910 | +€4,522 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,212 | -€14,690 | +€4,522 | +23.5% |
| Amounts payable | 17/49 | €28,410 | €27,355 | -€1,055 | -3.7% |
| Amounts payable after more than one year | 17 | €23,800 | €16,300 | -€7,500 | -31.5% |
| Financial debts | 170/4 | €23,800 | €16,300 | -€7,500 | -31.5% |
| Amounts payable within one year | 42/48 | €2,989 | €10,113 | +€7,124 | +238% |
| Trade debts | 44 | €127 | €3,316 | +€3,189 | +2,517% |
| Suppliers | 440/4 | €127 | €3,316 | +€3,189 | +2,517% |
| Taxes, remuneration and social security | 45 | €1,453 | €2,954 | +€1,501 | +103% |
| Taxes | 450/3 | €1,453 | €2,954 | +€1,501 | +103% |
| Other amounts payable | 47/48 | €1,409 | €3,843 | +€2,434 | +173% |
| Accrued charges and deferred income | 492/3 | €1,621 | €942 | -€679 | -41.9% |
| Non-recurring operating income | 76A | €63 | - | -€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €128 | -€277 | -68.3% |
| Other operating charges | 640/8 | €715 | €991 | +€276 | +38.5% |
| Gross operating margin | 9900 | €31,218 | €9,140 | -€22,078 | -70.7% |
| Operating profit (loss) | 9901 | €30,098 | €8,021 | -€22,077 | -73.4% |
| Financial income | 75/76B | €11 | €290 | +€279 | +2,535% |
| Recurring financial income | 75 | €11 | €290 | +€279 | +2,535% |
| Financial charges | 65/66B | €2,075 | €1,894 | -€181 | -8.7% |
| Recurring financial charges | 65 | €2,075 | €1,894 | -€181 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €28,034 | €6,417 | -€21,617 | -77.1% |
| Income taxes | 67/77 | €748 | €1,895 | +€1,147 | +153% |
| Profit (loss) for the period | 9904 | €27,286 | €4,522 | -€22,764 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,286 | €4,522 | -€22,764 | -83.4% |
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 19 October 2026 via checked.be.