LEANCA: 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.
LEANCA
Largest movements
- Tangible fixed assets -€14,491
down €14,491 (-1.9%), from €766,548 to €752,057
- Debts after one year -€26,697
down €26,697 (-39.3%), from €67,889 to €41,193
- Profit (loss) carried forward +€19,963
up €19,963 (+22.0%), from -€90,659 to -€70,696
- Gross operating margin +€10,434
up €10,434 (+19.7%), from €53,050 to €63,484
- Other operating charges +€785
up €785 (+3.1%), from €25,458 to €26,243
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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €772,550 | €763,967 | -€8,583 | -1.1% |
| Fixed assets | 21/28 | €766,548 | €752,057 | -€14,491 | -1.9% |
| Tangible fixed assets | 22/27 | €766,548 | €752,057 | -€14,491 | -1.9% |
| Land and buildings | 22 | €766,548 | €752,057 | -€14,491 | -1.9% |
| Current assets | 29/58 | €6,002 | €11,910 | +€5,908 | +98.4% |
| Cash at bank and in hand | 54/58 | €4,493 | €10,326 | +€5,833 | +130% |
| Deferred charges and accrued income | 490/1 | €1,509 | €1,584 | +€75 | +5.0% |
| Total equity and liabilities | 10/49 | €772,550 | €763,967 | -€8,583 | -1.1% |
| Equity | 10/15 | €574,939 | €594,903 | +€19,963 | +3.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,659 | -€70,696 | +€19,963 | +22.0% |
| Amounts payable | 17/49 | €197,610 | €169,064 | -€28,546 | -14.4% |
| Amounts payable after more than one year | 17 | €67,889 | €41,193 | -€26,697 | -39.3% |
| Financial debts | 170/4 | €67,889 | €41,193 | -€26,697 | -39.3% |
| Amounts payable within one year | 42/48 | €129,334 | €126,991 | -€2,342 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €26,100 | €26,697 | +€596 | +2.3% |
| Trade debts | 44 | €123 | €184 | +€61 | +49.8% |
| Suppliers | 440/4 | €123 | €184 | +€61 | +49.8% |
| Other amounts payable | 47/48 | €103,111 | €100,111 | -€3,000 | -2.9% |
| Accrued charges and deferred income | 492/3 | €387 | €880 | +€493 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,491 | €14,491 | = | 0.0% |
| Other operating charges | 640/8 | €25,458 | €26,243 | +€785 | +3.1% |
| Gross operating margin | 9900 | €53,050 | €63,484 | +€10,434 | +19.7% |
| Operating profit (loss) | 9901 | €13,102 | €22,751 | +€9,649 | +73.6% |
| Financial charges | 65/66B | €2,894 | €2,787 | -€107 | -3.7% |
| Recurring financial charges | 65 | €2,894 | €2,787 | -€107 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €10,208 | €19,963 | +€9,756 | +95.6% |
| Profit (loss) for the period | 9904 | €10,208 | €19,963 | +€9,756 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,208 | €19,963 | +€9,756 | +95.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.