LEANDER BOEY: 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.
LEANDER BOEY
Largest movements
- Receivables within one year +€209,188
up €209,188 (+97.5%), from €214,516 to €423,704
of which Other amounts receivable: +€109,188
- Cash +€45,366
up €45,366 (+17.4%), from €261,104 to €306,470
mainly Other debts (+€503,024) and Net result for the year (+€373,701)
- Other debts +€503,024
up €503,024 (+2,072%), from €24,273 to €527,297
- Reserves -€301,299
down €301,299 (-97.9%), from €307,797 to €6,498
- Tax, wage and social debts +€62,674
up €62,674 (+54.5%), from €115,015 to €177,689
- Trade debts -€9,845
down €9,845 (-38.6%), from €25,535 to €15,690
- Gross operating margin +€151,252
up €151,252 (+44.0%), from €343,719 to €494,971
- Taxes +€39,793
up €39,793 (+49.0%), from €81,198 to €120,991
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 | €475,620 | €730,174 | +€254,554 | +53.5% |
| Current assets | 29/58 | €475,620 | €730,174 | +€254,554 | +53.5% |
| Amounts receivable within one year | 40/41 | €214,516 | €423,704 | +€209,188 | +97.5% |
| Trade receivables | 40 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Other amounts receivable | 41 | €64,516 | €173,704 | +€109,188 | +169% |
| Cash at bank and in hand | 54/58 | €261,104 | €306,470 | +€45,366 | +17.4% |
| Total equity and liabilities | 10/49 | €475,620 | €730,174 | +€254,554 | +53.5% |
| Equity | 10/15 | €310,797 | €9,498 | -€301,299 | -96.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €307,797 | €6,498 | -€301,299 | -97.9% |
| Distributable reserves | 133 | €307,797 | €6,498 | -€301,299 | -97.9% |
| Amounts payable | 17/49 | €164,823 | €720,676 | +€555,853 | +337% |
| Amounts payable within one year | 42/48 | €164,823 | €720,676 | +€555,853 | +337% |
| Trade debts | 44 | €25,535 | €15,690 | -€9,845 | -38.6% |
| Suppliers | 440/4 | €25,535 | €15,690 | -€9,845 | -38.6% |
| Taxes, remuneration and social security | 45 | €115,015 | €177,689 | +€62,674 | +54.5% |
| Taxes | 450/3 | €115,015 | €177,689 | +€62,674 | +54.5% |
| Other amounts payable | 47/48 | €24,273 | €527,297 | +€503,024 | +2,072% |
| Other operating charges | 640/8 | €707 | €674 | -€34 | -4.8% |
| Gross operating margin | 9900 | €343,719 | €494,971 | +€151,252 | +44.0% |
| Operating profit (loss) | 9901 | €343,012 | €494,297 | +€151,285 | +44.1% |
| Financial income | 75/76B | €331 | €465 | +€134 | +40.6% |
| Recurring financial income | 75 | €331 | €465 | +€134 | +40.6% |
| Financial charges | 65/66B | €343 | €70 | -€272 | -79.4% |
| Recurring financial charges | 65 | €343 | €70 | -€272 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €343,000 | €494,692 | +€151,692 | +44.2% |
| Income taxes | 67/77 | €81,198 | €120,991 | +€39,793 | +49.0% |
| Profit (loss) for the period | 9904 | €261,802 | €373,701 | +€111,899 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €261,802 | €373,701 | +€111,899 | +42.7% |
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 23 October 2026 via checked.be.