LEATITIA: 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.
LEATITIA
Largest movements
- Stocks and contracts +€45,140
up €45,140 (+24.6%), from €183,587 to €228,727
- Receivables within one year -€8,226
down €8,226 (-94.3%), from €8,719 to €493
- Cash -€2,909
down €2,909 (-5.8%), from €50,185 to €47,276
mainly Stocks and contracts (-€45,140) and Other debts (-€810)
- Trade debts +€18,408
up €18,408 (+13.8%), from €133,003 to €151,411
- Profit (loss) carried forward +€9,376
up €9,376 (+11.7%), from €80,389 to €89,764
- Tax, wage and social debts +€7,032
up €7,032 (+205.4%), from €3,424 to €10,456
- Gross operating margin +€2,895
up €2,895 (+26.0%), from €11,118 to €14,013
- Depreciation -€2,600
no longer reported in 2025 (was €2,600)
- Taxes -€1,829
down €1,829 (-60.7%), from €3,011 to €1,182
- Other operating charges -€214
down €214 (-6.2%), from €3,455 to €3,241
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 | €242,491 | €276,496 | +€34,005 | +14.0% |
| Current assets | 29/58 | €242,491 | €276,496 | +€34,005 | +14.0% |
| Stocks and contracts in progress | 3 | €183,587 | €228,727 | +€45,140 | +24.6% |
| Stocks | 30/36 | €183,587 | €228,727 | +€45,140 | +24.6% |
| Amounts receivable within one year | 40/41 | €8,719 | €493 | -€8,226 | -94.3% |
| Trade receivables | 40 | €8,719 | €493 | -€8,226 | -94.3% |
| Cash at bank and in hand | 54/58 | €50,185 | €47,276 | -€2,909 | -5.8% |
| Total equity and liabilities | 10/49 | €242,491 | €276,496 | +€34,005 | +14.0% |
| Equity | 10/15 | €100,849 | €110,224 | +€9,376 | +9.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,389 | €89,764 | +€9,376 | +11.7% |
| Amounts payable | 17/49 | €141,642 | €166,271 | +€24,629 | +17.4% |
| Amounts payable within one year | 42/48 | €141,642 | €166,271 | +€24,629 | +17.4% |
| Trade debts | 44 | €133,003 | €151,411 | +€18,408 | +13.8% |
| Suppliers | 440/4 | €133,003 | €151,411 | +€18,408 | +13.8% |
| Taxes, remuneration and social security | 45 | €3,424 | €10,456 | +€7,032 | +205.4% |
| Taxes | 450/3 | €3,424 | €10,456 | +€7,032 | +205.4% |
| Other amounts payable | 47/48 | €5,215 | €4,405 | -€810 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | - | -€2,600 | |
| Other operating charges | 640/8 | €3,455 | €3,241 | -€214 | -6.2% |
| Gross operating margin | 9900 | €11,118 | €14,013 | +€2,895 | +26.0% |
| Operating profit (loss) | 9901 | €5,064 | €10,772 | +€5,708 | +112.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €245 | €215 | -€30 | -12.4% |
| Recurring financial charges | 65 | €245 | €215 | -€30 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €4,818 | €10,558 | +€5,740 | +119.1% |
| Income taxes | 67/77 | €3,011 | €1,182 | -€1,829 | -60.7% |
| Profit (loss) for the period | 9904 | €1,807 | €9,376 | +€7,569 | +418.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,807 | €9,376 | +€7,569 | +418.9% |
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 10 October 2026 via checked.be.