Leanto: 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.
Leanto
Largest movements
- Cash +€20,635
up €20,635 (+173.5%), from €11,891 to €32,526
mainly Depreciation (+€28,395) and Net result for the year (+€28,312)
- Tangible fixed assets -€9,585
down €9,585 (-6.2%), from €154,914 to €145,330
of which Land and buildings: -€11,503
- Receivables within one year +€2,585
up €2,585 (+66.2%), from €3,905 to €6,489
- Reserves +€28,312
up €28,312 (+109.8%), from €25,780 to €54,092
- Debts after one year -€14,948
down €14,948 (-22.3%), from €67,002 to €52,054
- Other debts -€6,547
down €6,547 (-15.8%), from €41,313 to €34,767
- Tax, wage and social debts +€5,334
up €5,334 (+61.0%), from €8,749 to €14,083
of which Taxes: +€4,004
- Staff costs -€49,346
down €49,346 (-80.7%), from €61,162 to €11,816
- Gross operating margin -€43,650
down €43,650 (-33.7%), from €129,429 to €85,780
- Depreciation +€4,105
up €4,105 (+16.9%), from €24,290 to €28,395
- Taxes +€4,004
up €4,004 (+51.4%), from €7,791 to €11,795
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 | €178,183 | €192,057 | +€13,874 | +7.8% |
| Fixed assets | 21/28 | €154,914 | €145,330 | -€9,585 | -6.2% |
| Tangible fixed assets | 22/27 | €154,914 | €145,330 | -€9,585 | -6.2% |
| Land and buildings | 22 | €81,872 | €70,370 | -€11,503 | -14.0% |
| Plant, machinery and equipment | 23 | €63,456 | €55,832 | -€7,624 | -12.0% |
| Furniture and vehicles | 24 | €9,586 | €19,128 | +€9,543 | +99.6% |
| Current assets | 29/58 | €23,269 | €46,728 | +€23,459 | +100.8% |
| Stocks and contracts in progress | 3 | €6,541 | €7,681 | +€1,141 | +17.4% |
| Stocks | 30/36 | €6,541 | €7,681 | +€1,141 | +17.4% |
| Amounts receivable within one year | 40/41 | €3,905 | €6,489 | +€2,585 | +66.2% |
| Other amounts receivable | 41 | €3,905 | €6,489 | +€2,585 | +66.2% |
| Cash at bank and in hand | 54/58 | €11,891 | €32,526 | +€20,635 | +173.5% |
| Deferred charges and accrued income | 490/1 | €932 | €31 | -€901 | -96.7% |
| Total equity and liabilities | 10/49 | €178,183 | €192,057 | +€13,874 | +7.8% |
| Equity | 10/15 | €30,780 | €59,092 | +€28,312 | +92.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,780 | €54,092 | +€28,312 | +109.8% |
| Distributable reserves | 133 | €25,780 | €54,092 | +€28,312 | +109.8% |
| Amounts payable | 17/49 | €147,403 | €132,965 | -€14,438 | -9.8% |
| Amounts payable after more than one year | 17 | €67,002 | €52,054 | -€14,948 | -22.3% |
| Financial debts | 170/4 | €67,002 | €52,054 | -€14,948 | -22.3% |
| Amounts payable within one year | 42/48 | €80,402 | €80,912 | +€510 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €14,440 | €14,948 | +€508 | +3.5% |
| Trade debts | 44 | €15,649 | €16,864 | +€1,215 | +7.8% |
| Suppliers | 440/4 | €15,649 | €16,864 | +€1,215 | +7.8% |
| Advances received on contracts in progress | 46 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,749 | €14,083 | +€5,334 | +61.0% |
| Taxes | 450/3 | €7,791 | €11,795 | +€4,004 | +51.4% |
| Remuneration and social security | 454/9 | €958 | €2,288 | +€1,330 | +138.8% |
| Other amounts payable | 47/48 | €41,313 | €34,767 | -€6,547 | -15.8% |
| Remuneration, social security and pensions | 62 | €61,162 | €11,816 | -€49,346 | -80.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,290 | €28,395 | +€4,105 | +16.9% |
| Other operating charges | 640/8 | €525 | €277 | -€249 | -47.3% |
| Gross operating margin | 9900 | €129,429 | €85,780 | -€43,650 | -33.7% |
| Operating profit (loss) | 9901 | €43,452 | €45,292 | +€1,840 | +4.2% |
| Financial income | 75/76B | €30 | €3 | -€27 | -89.9% |
| Recurring financial income | 75 | €30 | €3 | -€27 | -89.9% |
| Financial charges | 65/66B | €6,017 | €5,187 | -€830 | -13.8% |
| Recurring financial charges | 65 | €6,017 | €5,187 | -€830 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €37,465 | €40,108 | +€2,643 | +7.1% |
| Income taxes | 67/77 | €7,791 | €11,795 | +€4,004 | +51.4% |
| Profit (loss) for the period | 9904 | €29,673 | €28,312 | -€1,361 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,673 | €28,312 | -€1,361 | -4.6% |
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 5 October 2026 via checked.be.