LeaLiss: 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.
LeaLiss
Largest movements
- Deferred charges and accrued income -€5,537
down €5,537 (-30.8%), from €17,980 to €12,443
- Other debts -€17,614
down €17,614 (-43.0%), from €40,949 to €23,335
- Reserves +€14,217
new in 2025: €14,217
- Tax, wage and social debts -€11,311
down €11,311 (-48.7%), from €23,249 to €11,938
- Trade debts +€9,556
up €9,556 (+206.4%), from €4,629 to €14,185
- Gross operating margin +€14,448
up €14,448 (+161.7%), from €8,935 to €23,383
- Taxes +€4,272
up €4,272 (+274.2%), from €1,558 to €5,830
- Other operating charges +€624
up €624 (+37.8%), from €1,651 to €2,275
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 | €84,287 | €79,135 | -€5,152 | -6.1% |
| Current assets | 29/58 | €84,287 | €79,135 | -€5,152 | -6.1% |
| Amounts receivable within one year | 40/41 | €66,179 | €66,365 | +€186 | +0.3% |
| Trade receivables | 40 | €66,150 | €66,365 | +€215 | +0.3% |
| Other amounts receivable | 41 | €29 | €0 | -€29 | -100.0% |
| Cash at bank and in hand | 54/58 | €128 | €327 | +€199 | +155.5% |
| Deferred charges and accrued income | 490/1 | €17,980 | €12,443 | -€5,537 | -30.8% |
| Total equity and liabilities | 10/49 | €84,287 | €79,135 | -€5,152 | -6.1% |
| Equity | 10/15 | €15,460 | €29,677 | +€14,217 | +92.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €14,217 | +€14,217 | |
| Distributable reserves | 133 | - | €14,217 | +€14,217 | |
| Profit (loss) carried forward | 14 | €12,960 | €12,960 | = | 0.0% |
| Amounts payable | 17/49 | €68,827 | €49,458 | -€19,369 | -28.1% |
| Amounts payable within one year | 42/48 | €68,827 | €49,458 | -€19,369 | -28.1% |
| Trade debts | 44 | €4,629 | €14,185 | +€9,556 | +206.4% |
| Suppliers | 440/4 | €4,629 | €14,185 | +€9,556 | +206.4% |
| Taxes, remuneration and social security | 45 | €23,249 | €11,938 | -€11,311 | -48.7% |
| Taxes | 450/3 | €23,249 | €11,938 | -€11,311 | -48.7% |
| Other amounts payable | 47/48 | €40,949 | €23,335 | -€17,614 | -43.0% |
| Other operating charges | 640/8 | €1,651 | €2,275 | +€624 | +37.8% |
| Gross operating margin | 9900 | €8,935 | €23,383 | +€14,448 | +161.7% |
| Operating profit (loss) | 9901 | €7,284 | €21,108 | +€13,824 | +189.8% |
| Financial charges | 65/66B | €865 | €1,061 | +€196 | +22.7% |
| Recurring financial charges | 65 | €865 | €1,061 | +€196 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €6,419 | €20,047 | +€13,628 | +212.3% |
| Income taxes | 67/77 | €1,558 | €5,830 | +€4,272 | +274.2% |
| Profit (loss) for the period | 9904 | €4,861 | €14,217 | +€9,356 | +192.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,861 | €14,217 | +€9,356 | +192.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.