LEANDI: 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.
LEANDI
Largest movements
- Receivables within one year -€10,407
down €10,407 (-74.1%), from €14,035 to €3,628
of which Trade receivables: -€13,940
- Trade debts -€22,276
down €22,276 (-15.7%), from €142,259 to €119,983
- Other debts +€15,365
up €15,365 (+3.5%), from €445,008 to €460,374
- Gross operating margin -€17,848
down €17,848 (-19.6%), from €90,995 to €73,147
- Financial charges -€6,237
down €6,237 (-36.6%), from €17,042 to €10,805
- Staff costs -€2,904
down €2,904 (-6.1%), from €47,875 to €44,971
- Taxes -€2,167
down €2,167 (-26.3%), from €8,250 to €6,084
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 | €1,032,778 | €1,022,358 | -€10,420 | -1.0% |
| Fixed assets | 21/28 | €990,995 | €990,995 | = | 0.0% |
| Financial fixed assets | 28 | €990,995 | €990,995 | = | 0.0% |
| Current assets | 29/58 | €41,783 | €31,363 | -€10,420 | -24.9% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,035 | €3,628 | -€10,407 | -74.1% |
| Trade receivables | 40 | €13,940 | €0 | -€13,940 | -100.0% |
| Other amounts receivable | 41 | €95 | €3,628 | +€3,533 | +3733.9% |
| Cash at bank and in hand | 54/58 | €25,748 | €25,735 | -€13 | -0.1% |
| Total equity and liabilities | 10/49 | €1,032,778 | €1,022,358 | -€10,420 | -1.0% |
| Equity | 10/15 | €232,711 | €242,984 | +€10,273 | +4.4% |
| Contributions | 10/11 | €78,000 | €78,000 | = | 0.0% |
| Capital | 10 | €78,000 | €78,000 | = | 0.0% |
| Issued capital | 100 | €78,000 | €78,000 | = | 0.0% |
| Reserves | 13 | €154,711 | €164,984 | +€10,273 | +6.6% |
| Non-distributable reserves | 130/1 | €7,800 | €7,800 | = | 0.0% |
| Legal reserve | 130 | €7,800 | €7,800 | = | 0.0% |
| Distributable reserves | 133 | €146,911 | €157,184 | +€10,273 | +7.0% |
| Amounts payable | 17/49 | €800,067 | €779,374 | -€20,693 | -2.6% |
| Amounts payable after more than one year | 17 | €185,000 | €185,000 | = | 0.0% |
| Financial debts | 170/4 | €185,000 | €185,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €599,702 | €585,296 | -€14,406 | -2.4% |
| Trade debts | 44 | €142,259 | €119,983 | -€22,276 | -15.7% |
| Suppliers | 440/4 | €142,259 | €119,983 | -€22,276 | -15.7% |
| Taxes, remuneration and social security | 45 | €12,434 | €4,940 | -€7,495 | -60.3% |
| Taxes | 450/3 | €6,660 | €528 | -€6,132 | -92.1% |
| Remuneration and social security | 454/9 | €5,774 | €4,411 | -€1,363 | -23.6% |
| Other amounts payable | 47/48 | €445,008 | €460,374 | +€15,365 | +3.5% |
| Accrued charges and deferred income | 492/3 | €15,365 | €9,078 | -€6,287 | -40.9% |
| Remuneration, social security and pensions | 62 | €47,875 | €44,971 | -€2,904 | -6.1% |
| Other operating charges | 640/8 | €932 | €1,014 | +€83 | +8.9% |
| Gross operating margin | 9900 | €90,995 | €73,147 | -€17,848 | -19.6% |
| Operating profit (loss) | 9901 | €42,188 | €27,162 | -€15,027 | -35.6% |
| Financial charges | 65/66B | €17,042 | €10,805 | -€6,237 | -36.6% |
| Recurring financial charges | 65 | €17,042 | €10,805 | -€6,237 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €25,146 | €16,357 | -€8,790 | -35.0% |
| Income taxes | 67/77 | €8,250 | €6,084 | -€2,167 | -26.3% |
| Profit (loss) for the period | 9904 | €16,896 | €10,273 | -€6,623 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,896 | €10,273 | -€6,623 | -39.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.