LEAU: what changed
What changed
LEAU
NACE 70.100, Activities of head offices
filed annual accounts (NBB)
Net result for the year
€189,269
2024 · €197,713-€8,444
Equity
€463,631
2024 · €274,362+€189,269
Cash
€17,752
2024 · €15,719+€2,033
Balance sheet total
€1.2m
2024 · €721,787+€481,398
Largest movements
Assets
- Financial fixed assets +€424,068
up €424,068 (+100%), from €424,068 to €848,135
- Receivables within one year +€95,000
up €95,000 (+39.3%), from €242,000 to €337,000
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
Equity and liabilities
- Debts after one year +€245,500
up €245,500 (+88.3%), from €278,175 to €523,675
- Reserves +€189,269
up €189,269 (+75.9%), from €249,362 to €438,631
- Current portion of long-term debt +€51,841
up €51,841 (+107%), from €48,479 to €100,320
Income statement
- Financial charges +€9,133
up €9,133 (+87.0%), from €10,498 to €19,631
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€197,713
Gross operating margin
-€1,813
Other operating charges
-€120
Financial income
-€61
Financial charges
-€9,133
Taxes
+€2,683
Result 2025
€189,269
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€88,760
Investment
-€384,068
Financing
+€297,340
Cash 2024
€15,719
From operations (derived)
+€88,760
Net result for the year
+€189,269
Receivables within one year
-€95,000
Smaller working-capital items
-€296
Tax, wage and social debts
-€3,206
Accrued charges and deferred income
-€2,007
Investment (derived)
-€384,068
Investment in fixed assets (net)
-€424,068
Current investments
+€40,000
Financing
+€297,340
Debts after one year
+€245,500
Current portion of long-term debt
+€51,841
Contributions, distributions and other
+€0
Cash 2025
€17,752
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €721,787 | €1,203,185 | +€481,398 | +66.7% |
| Fixed assets | 21/28 | €424,068 | €848,135 | +€424,068 | +100% |
| Financial fixed assets | 28 | €424,068 | €848,135 | +€424,068 | +100% |
| Current assets | 29/58 | €297,719 | €355,050 | +€57,330 | +19.3% |
| Amounts receivable within one year | 40/41 | €242,000 | €337,000 | +€95,000 | +39.3% |
| Trade receivables | 40 | €242,000 | €337,000 | +€95,000 | +39.3% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €15,719 | €17,752 | +€2,033 | +12.9% |
| Deferred charges and accrued income | 490/1 | - | €298 | +€298 | |
| Total equity and liabilities | 10/49 | €721,787 | €1,203,185 | +€481,398 | +66.7% |
| Equity | 10/15 | €274,362 | €463,631 | +€189,269 | +69.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €249,362 | €438,631 | +€189,269 | +75.9% |
| Distributable reserves | 133 | €249,362 | €438,631 | +€189,269 | +75.9% |
| Amounts payable | 17/49 | €447,425 | €739,554 | +€292,129 | +65.3% |
| Amounts payable after more than one year | 17 | €278,175 | €523,675 | +€245,500 | +88.3% |
| Financial debts | 170/4 | €278,175 | €523,675 | +€245,500 | +88.3% |
| Amounts payable within one year | 42/48 | €166,718 | €215,355 | +€48,637 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €48,479 | €100,320 | +€51,841 | +107% |
| Trade debts | 44 | €74 | €76 | +€2 | +2.9% |
| Suppliers | 440/4 | €74 | €76 | +€2 | +2.9% |
| Taxes, remuneration and social security | 45 | €118,165 | €114,959 | -€3,206 | -2.7% |
| Taxes | 450/3 | €118,165 | €114,959 | -€3,206 | -2.7% |
| Accrued charges and deferred income | 492/3 | €2,532 | €525 | -€2,007 | -79.3% |
| Other operating charges | 640/8 | €293 | €413 | +€120 | +40.8% |
| Gross operating margin | 9900 | €274,051 | €272,238 | -€1,813 | -0.7% |
| Operating profit (loss) | 9901 | €273,758 | €271,825 | -€1,933 | -0.7% |
| Financial income | 75/76B | €490 | €429 | -€61 | -12.5% |
| Recurring financial income | 75 | €490 | €429 | -€61 | -12.5% |
| Financial charges | 65/66B | €10,498 | €19,631 | +€9,133 | +87.0% |
| Recurring financial charges | 65 | €10,498 | €19,631 | +€9,133 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €263,750 | €252,623 | -€11,127 | -4.2% |
| Income taxes | 67/77 | €66,037 | €63,354 | -€2,683 | -4.1% |
| Profit (loss) for the period | 9904 | €197,713 | €189,269 | -€8,444 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €197,713 | €189,269 | -€8,444 | -4.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.