Léan’Ice: 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.
Léan’Ice
Largest movements
- Tangible fixed assets -€20,417
down €20,417 (-21.7%), from €93,994 to €73,577
of which Other tangible fixed assets: -€13,405
- Cash -€11,264
no longer reported in 2025 (was €11,264)
mainly Net result for the year (-€41,735) and Debts after one year (-€19,929)
- Deferred charges and accrued income -€4,190
no longer reported in 2025 (was €4,190)
- Receivables within one year +€2,893
up €2,893 (+286%), from €1,010 to €3,902
- Profit (loss) carried forward -€41,735
down €41,735 (-313%), from -€13,350 to -€55,085
- Debts after one year -€19,929
down €19,929 (-31.7%), from €62,881 to €42,952
- Other debts +€10,944
up €10,944 (+147%), from €7,463 to €18,407
- Trade debts +€8,710
up €8,710 (+31.1%), from €27,987 to €36,697
- Tax, wage and social debts +€4,674
up €4,674 (+46.1%), from €10,149 to €14,823
of which Remuneration and social security: +€6,204
- Gross operating margin -€27,602
down €27,602 (-24.3%), from €113,672 to €86,070
- Staff costs -€11,621
down €11,621 (-10.8%), from €107,637 to €96,016
- Financial charges +€2,118
up €2,118 (+47.3%), from €4,481 to €6,599
- Depreciation +€2,112
up €2,112 (+9.7%), from €21,846 to €23,958
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 | €119,167 | €85,391 | -€33,777 | -28.3% |
| Fixed assets | 21/28 | €94,444 | €73,577 | -€20,867 | -22.1% |
| Tangible fixed assets | 22/27 | €93,994 | €73,577 | -€20,417 | -21.7% |
| Plant, machinery and equipment | 23 | €42,570 | €36,318 | -€6,253 | -14.7% |
| Furniture and vehicles | 24 | €2,551 | €1,791 | -€760 | -29.8% |
| Other tangible fixed assets | 26 | €48,873 | €35,469 | -€13,405 | -27.4% |
| Financial fixed assets | 28 | €450 | - | -€450 | |
| Current assets | 29/58 | €24,723 | €11,814 | -€12,910 | -52.2% |
| Stocks and contracts in progress | 3 | €8,260 | €7,911 | -€349 | -4.2% |
| Stocks | 30/36 | €8,260 | €7,911 | -€349 | -4.2% |
| Amounts receivable within one year | 40/41 | €1,010 | €3,902 | +€2,893 | +286% |
| Other amounts receivable | 41 | €1,010 | €3,902 | +€2,893 | +286% |
| Cash at bank and in hand | 54/58 | €11,264 | - | -€11,264 | |
| Deferred charges and accrued income | 490/1 | €4,190 | - | -€4,190 | |
| Total equity and liabilities | 10/49 | €119,167 | €85,391 | -€33,777 | -28.3% |
| Equity | 10/15 | -€8,350 | -€50,085 | -€41,735 | -500% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,350 | -€55,085 | -€41,735 | -313% |
| Amounts payable | 17/49 | €127,517 | €135,475 | +€7,958 | +6.2% |
| Amounts payable after more than one year | 17 | €62,881 | €42,952 | -€19,929 | -31.7% |
| Financial debts | 170/4 | €62,881 | €42,952 | -€19,929 | -31.7% |
| Amounts payable within one year | 42/48 | €64,636 | €91,523 | +€26,887 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €19,038 | €19,929 | +€892 | +4.7% |
| Financial debts | 43 | - | €1,667 | +€1,667 | |
| Credit institutions | 430/8 | - | €1,667 | +€1,667 | |
| Trade debts | 44 | €27,987 | €36,697 | +€8,710 | +31.1% |
| Suppliers | 440/4 | €27,987 | €36,697 | +€8,710 | +31.1% |
| Taxes, remuneration and social security | 45 | €10,149 | €14,823 | +€4,674 | +46.1% |
| Taxes | 450/3 | €1,680 | €150 | -€1,530 | -91.1% |
| Remuneration and social security | 454/9 | €8,469 | €14,673 | +€6,204 | +73.3% |
| Other amounts payable | 47/48 | €7,463 | €18,407 | +€10,944 | +147% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €107,637 | €96,016 | -€11,621 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,846 | €23,958 | +€2,112 | +9.7% |
| Other operating charges | 640/8 | €389 | €1,089 | +€701 | +180% |
| Gross operating margin | 9900 | €113,672 | €86,070 | -€27,602 | -24.3% |
| Operating profit (loss) | 9901 | -€16,199 | -€34,994 | -€18,795 | -116% |
| Financial income | 75/76B | €1 | €8 | +€7 | +899% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +899% |
| Financial charges | 65/66B | €4,481 | €6,599 | +€2,118 | +47.3% |
| Recurring financial charges | 65 | €4,481 | €6,599 | +€2,118 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,680 | -€41,585 | -€20,905 | -101% |
| Income taxes | 67/77 | -€68 | €150 | +€218 | |
| Profit (loss) for the period | 9904 | -€20,612 | -€41,735 | -€21,123 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,612 | -€41,735 | -€21,123 | -102% |
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 15 October 2026 via checked.be.