LÉANNE: 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.
LÉANNE
Largest movements
- Tangible fixed assets -€50,355
down €50,355 (-7.7%), from €657,215 to €606,860
of which Land and buildings: -€34,829
- Receivables within one year -€38,610
down €38,610 (-84.1%), from €45,896 to €7,286
of which Other amounts receivable: -€31,090
- Cash -€33,856
down €33,856 (-14.5%), from €234,272 to €200,416
mainly Contributions, distributions and other (-€1.0m) and Debts after one year (-€60,461)
- Profit (loss) carried forward -€669,978
no longer reported in 2025 (was €669,978)
- Other debts +€600,193
up €600,193 (+165137.7%), from €363 to €600,556
- Debts after one year -€60,461
down €60,461 (-10.0%), from €607,127 to €546,666
- Tax, wage and social debts +€16,046
up €16,046 (+345.6%), from €4,643 to €20,689
of which Taxes: +€16,028
- Gross operating margin +€33,588
up €33,588 (+6.9%), from €486,430 to €520,018
- Taxes +€9,970
up €9,970 (+10.2%), from €97,882 to €107,851
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 | €1,433,790 | €1,308,146 | -€125,644 | -8.8% |
| Fixed assets | 21/28 | €1,123,080 | €1,072,725 | -€50,355 | -4.5% |
| Tangible fixed assets | 22/27 | €657,215 | €606,860 | -€50,355 | -7.7% |
| Land and buildings | 22 | €557,039 | €522,210 | -€34,829 | -6.3% |
| Plant, machinery and equipment | 23 | €2,722 | €3,720 | +€998 | +36.7% |
| Furniture and vehicles | 24 | €84,858 | €68,597 | -€16,260 | -19.2% |
| Other tangible fixed assets | 26 | €12,596 | €12,333 | -€264 | -2.1% |
| Financial fixed assets | 28 | €465,865 | €465,865 | = | 0.0% |
| Current assets | 29/58 | €310,710 | €235,421 | -€75,290 | -24.2% |
| Amounts receivable within one year | 40/41 | €45,896 | €7,286 | -€38,610 | -84.1% |
| Trade receivables | 40 | €11,947 | €4,427 | -€7,520 | -62.9% |
| Other amounts receivable | 41 | €33,949 | €2,859 | -€31,090 | -91.6% |
| Cash at bank and in hand | 54/58 | €234,272 | €200,416 | -€33,856 | -14.5% |
| Deferred charges and accrued income | 490/1 | €30,543 | €27,718 | -€2,824 | -9.2% |
| Total equity and liabilities | 10/49 | €1,433,790 | €1,308,146 | -€125,644 | -8.8% |
| Equity | 10/15 | €690,438 | €20,460 | -€669,978 | -97.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €669,978 | - | -€669,978 | |
| Amounts payable | 17/49 | €743,352 | €1,287,686 | +€544,333 | +73.2% |
| Amounts payable after more than one year | 17 | €607,127 | €546,666 | -€60,461 | -10.0% |
| Financial debts | 170/4 | €607,127 | €546,666 | -€60,461 | -10.0% |
| Amounts payable within one year | 42/48 | €135,724 | €740,764 | +€605,040 | +445.8% |
| Current portion of amounts payable after more than one year | 42 | €116,450 | €111,677 | -€4,773 | -4.1% |
| Trade debts | 44 | €14,268 | €7,842 | -€6,426 | -45.0% |
| Suppliers | 440/4 | €14,268 | €7,842 | -€6,426 | -45.0% |
| Taxes, remuneration and social security | 45 | €4,643 | €20,689 | +€16,046 | +345.6% |
| Taxes | 450/3 | €1,888 | €17,916 | +€16,028 | +848.9% |
| Remuneration and social security | 454/9 | €2,755 | €2,773 | +€18 | +0.7% |
| Other amounts payable | 47/48 | €363 | €600,556 | +€600,193 | +165137.7% |
| Accrued charges and deferred income | 492/3 | €501 | €256 | -€245 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,394 | €54,492 | +€98 | +0.2% |
| Other operating charges | 640/8 | €5,313 | €5,357 | +€44 | +0.8% |
| Gross operating margin | 9900 | €486,430 | €520,018 | +€33,588 | +6.9% |
| Operating profit (loss) | 9901 | €426,723 | €460,168 | +€33,445 | +7.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.6% |
| Financial charges | 65/66B | €22,895 | €17,790 | -€5,105 | -22.3% |
| Recurring financial charges | 65 | €22,895 | €17,790 | -€5,105 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €403,833 | €442,378 | +€38,545 | +9.5% |
| Income taxes | 67/77 | €97,882 | €107,851 | +€9,970 | +10.2% |
| Profit (loss) for the period | 9904 | €305,951 | €334,527 | +€28,575 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €305,951 | €334,527 | +€28,575 | +9.3% |
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 29 September 2026 via checked.be.