LeaseLine: 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.
LeaseLine
Largest movements
- Receivables within one year -€298,015
down €298,015 (-70.2%), from €424,326 to €126,311
of which Trade receivables: -€301,695
- Tangible fixed assets -€64,945
down €64,945 (-33.4%), from €194,244 to €129,299
of which Leasing and similar rights: -€46,887
- Intangible fixed assets -€59,140
down €59,140 (-45.6%), from €129,735 to €70,595
- Stocks and contracts +€32,854
new in 2025: €32,854
- Cash -€32,626
down €32,626 (-40.7%), from €80,145 to €47,519
mainly Trade debts (-€184,186) and Net result for the year (-€60,114)
- Trade debts -€184,186
down €184,186 (-58.7%), from €313,766 to €129,580
- Reserves -€60,114
down €60,114 (-42.4%), from €141,647 to €81,533
- Tax, wage and social debts -€51,807
down €51,807 (-47.5%), from €109,027 to €57,219
of which Taxes: -€29,803
- Current portion of long-term debt -€43,053
down €43,053 (-60.8%), from €70,780 to €27,727
- Short-term financial debts -€42,517
down €42,517 (-22.5%), from €188,817 to €146,300
- Gross operating margin -€208,766
down €208,766 (-31.4%), from €665,663 to €456,897
- Staff costs -€123,564
down €123,564 (-27.8%), from €445,215 to €321,651
- Financial charges -€8,076
down €8,076 (-25.5%), from €31,677 to €23,601
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 | €945,969 | €522,121 | -€423,848 | -44.8% |
| Fixed assets | 21/28 | €324,854 | €200,769 | -€124,085 | -38.2% |
| Intangible fixed assets | 21 | €129,735 | €70,595 | -€59,140 | -45.6% |
| Tangible fixed assets | 22/27 | €194,244 | €129,299 | -€64,945 | -33.4% |
| Furniture and vehicles | 24 | €29,572 | €29,527 | -€45 | -0.2% |
| Leasing and similar rights | 25 | €113,572 | €66,685 | -€46,887 | -41.3% |
| Other tangible fixed assets | 26 | €51,100 | €33,087 | -€18,013 | -35.3% |
| Financial fixed assets | 28 | €875 | €875 | = | 0.0% |
| Current assets | 29/58 | €621,115 | €321,352 | -€299,763 | -48.3% |
| Stocks and contracts in progress | 3 | - | €32,854 | +€32,854 | |
| Stocks | 30/36 | - | €32,854 | +€32,854 | |
| Amounts receivable within one year | 40/41 | €424,326 | €126,311 | -€298,015 | -70.2% |
| Trade receivables | 40 | €399,438 | €97,743 | -€301,695 | -75.5% |
| Other amounts receivable | 41 | €24,888 | €28,567 | +€3,680 | +14.8% |
| Cash at bank and in hand | 54/58 | €80,145 | €47,519 | -€32,626 | -40.7% |
| Deferred charges and accrued income | 490/1 | €116,644 | €114,668 | -€1,976 | -1.7% |
| Total equity and liabilities | 10/49 | €945,969 | €522,121 | -€423,848 | -44.8% |
| Equity | 10/15 | €160,247 | €100,133 | -€60,114 | -37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,647 | €81,533 | -€60,114 | -42.4% |
| Distributable reserves | 133 | €141,647 | €81,533 | -€60,114 | -42.4% |
| Amounts payable | 17/49 | €785,721 | €421,987 | -€363,734 | -46.3% |
| Amounts payable after more than one year | 17 | €27,727 | - | -€27,727 | |
| Financial debts | 170/4 | €27,727 | - | -€27,727 | |
| Amounts payable within one year | 42/48 | €683,399 | €369,744 | -€313,655 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €70,780 | €27,727 | -€43,053 | -60.8% |
| Financial debts | 43 | €188,817 | €146,300 | -€42,517 | -22.5% |
| Credit institutions | 430/8 | €188,817 | €146,300 | -€42,517 | -22.5% |
| Trade debts | 44 | €313,766 | €129,580 | -€184,186 | -58.7% |
| Suppliers | 440/4 | €313,766 | €129,580 | -€184,186 | -58.7% |
| Taxes, remuneration and social security | 45 | €109,027 | €57,219 | -€51,807 | -47.5% |
| Taxes | 450/3 | €45,567 | €15,764 | -€29,803 | -65.4% |
| Remuneration and social security | 454/9 | €63,460 | €41,456 | -€22,004 | -34.7% |
| Other amounts payable | 47/48 | €1,008 | €8,918 | +€7,910 | +785% |
| Accrued charges and deferred income | 492/3 | €74,595 | €52,243 | -€22,352 | -30.0% |
| Remuneration, social security and pensions | 62 | €445,215 | €321,651 | -€123,564 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,574 | €163,861 | -€713 | -0.4% |
| Other operating charges | 640/8 | €11,304 | €7,746 | -€3,557 | -31.5% |
| Gross operating margin | 9900 | €665,663 | €456,897 | -€208,766 | -31.4% |
| Operating profit (loss) | 9901 | €44,570 | -€36,362 | -€80,932 | |
| Financial income | 75/76B | €150 | €251 | +€102 | +67.9% |
| Recurring financial income | 75 | €150 | €251 | +€102 | +67.9% |
| Financial charges | 65/66B | €31,677 | €23,601 | -€8,076 | -25.5% |
| Recurring financial charges | 65 | €31,677 | €23,601 | -€8,076 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €13,043 | -€59,712 | -€72,755 | |
| Income taxes | 67/77 | €6,286 | €402 | -€5,883 | -93.6% |
| Profit (loss) for the period | 9904 | €6,758 | -€60,114 | -€66,872 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,758 | -€60,114 | -€66,872 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.