LeanOps: 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.
LeanOps
Largest movements
- Receivables within one year +€22,858
up €22,858 (+259.3%), from €8,815 to €31,673
of which Trade receivables: +€30,065
- Cash -€6,827
down €6,827 (-24.1%), from €28,322 to €21,494
mainly Contributions, distributions and other (-€41,870) and Receivables within one year (-€22,858)
- Tangible fixed assets -€2,107
down €2,107 (-7.4%), from €28,476 to €26,369
of which Land and buildings: -€1,271
- Other debts +€38,296
up €38,296, from €0 to €38,296
- Reserves -€18,008
down €18,008 (-43.0%), from €41,870 to €23,862
- Trade debts -€5,009
down €5,009 (-82.4%), from €6,079 to €1,070
- Tax, wage and social debts -€1,171
down €1,171 (-9.2%), from €12,663 to €11,492
of which Remuneration and social security: -€2,869
- Gross operating margin -€6,478
down €6,478 (-15.4%), from €42,081 to €35,603
- Depreciation +€706
up €706 (+50.4%), from €1,401 to €2,107
- Taxes +€665
up €665 (+7.9%), from €8,392 to €9,057
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 | €65,612 | €79,720 | +€14,107 | +21.5% |
| Fixed assets | 21/28 | €28,476 | €26,369 | -€2,107 | -7.4% |
| Tangible fixed assets | 22/27 | €28,476 | €26,369 | -€2,107 | -7.4% |
| Land and buildings | 22 | €25,365 | €24,094 | -€1,271 | -5.0% |
| Plant, machinery and equipment | 23 | €397 | €260 | -€137 | -34.6% |
| Furniture and vehicles | 24 | €2,714 | €2,016 | -€698 | -25.7% |
| Current assets | 29/58 | €37,136 | €53,350 | +€16,214 | +43.7% |
| Amounts receivable within one year | 40/41 | €8,815 | €31,673 | +€22,858 | +259.3% |
| Trade receivables | 40 | €0 | €30,065 | +€30,065 | |
| Other amounts receivable | 41 | €8,815 | €1,608 | -€7,207 | -81.8% |
| Cash at bank and in hand | 54/58 | €28,322 | €21,494 | -€6,827 | -24.1% |
| Deferred charges and accrued income | 490/1 | €0 | €183 | +€183 | |
| Total equity and liabilities | 10/49 | €65,612 | €79,720 | +€14,107 | +21.5% |
| Equity | 10/15 | €46,870 | €28,862 | -€18,008 | -38.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,870 | €23,862 | -€18,008 | -43.0% |
| Distributable reserves | 133 | €41,870 | €23,862 | -€18,008 | -43.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,742 | €50,857 | +€32,115 | +171.4% |
| Amounts payable within one year | 42/48 | €18,742 | €50,857 | +€32,115 | +171.4% |
| Trade debts | 44 | €6,079 | €1,070 | -€5,009 | -82.4% |
| Suppliers | 440/4 | €6,079 | €1,070 | -€5,009 | -82.4% |
| Taxes, remuneration and social security | 45 | €12,663 | €11,492 | -€1,171 | -9.2% |
| Taxes | 450/3 | €9,795 | €11,492 | +€1,698 | +17.3% |
| Remuneration and social security | 454/9 | €2,869 | €0 | -€2,869 | -100.0% |
| Other amounts payable | 47/48 | €0 | €38,296 | +€38,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,401 | €2,107 | +€706 | +50.4% |
| Other operating charges | 640/8 | €449 | €535 | +€85 | +19.0% |
| Gross operating margin | 9900 | €42,081 | €35,603 | -€6,478 | -15.4% |
| Operating profit (loss) | 9901 | €40,231 | €32,962 | -€7,269 | -18.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €46 | €42 | -€4 | -8.4% |
| Recurring financial charges | 65 | €46 | €42 | -€4 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €40,185 | €32,919 | -€7,266 | -18.1% |
| Income taxes | 67/77 | €8,392 | €9,057 | +€665 | +7.9% |
| Profit (loss) for the period | 9904 | €31,793 | €23,862 | -€7,931 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,793 | €23,862 | -€7,931 | -24.9% |
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 11 October 2026 via checked.be.