LEBAILI: 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.
LEBAILI
Largest movements
- Tangible fixed assets -€6,954
down €6,954 (-14.9%), from €46,605 to €39,651
of which Furniture and vehicles: -€11,892
- Receivables within one year +€3,322
up €3,322 (+20.4%), from €16,256 to €19,577
of which Trade receivables: +€6,409
- Cash +€2,826
up €2,826 (+46.8%), from €6,037 to €8,862
mainly Depreciation (+€18,034) and Net result for the year (+€3,755)
- Intangible fixed assets -€1,125
no longer reported in 2025 (was €1,125)
- Debts after one year -€9,025
down €9,025 (-39.4%), from €22,900 to €13,875
- Profit (loss) carried forward +€3,755
up €3,755 (+19.0%), from €19,768 to €23,523
- Trade debts +€3,754
up €3,754 (+31.5%), from €11,917 to €15,671
- Tax, wage and social debts -€2,056
down €2,056 (-58.6%), from €3,506 to €1,450
- Other debts +€1,629
up €1,629 (+78.4%), from €2,079 to €3,708
- Gross operating margin +€2,964
up €2,964 (+13.6%), from €21,832 to €24,796
- Taxes +€794
up €794 (+92.8%), from €856 to €1,650
- Depreciation -€645
down €645 (-3.5%), from €18,679 to €18,034
- Financial charges -€507
down €507 (-43.6%), from €1,162 to €655
- Other operating charges +€413
up €413 (+80.5%), from €513 to €925
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 | €71,920 | €70,153 | -€1,767 | -2.5% |
| Fixed assets | 21/28 | €47,730 | €39,651 | -€8,079 | -16.9% |
| Intangible fixed assets | 21 | €1,125 | - | -€1,125 | |
| Tangible fixed assets | 22/27 | €46,605 | €39,651 | -€6,954 | -14.9% |
| Plant, machinery and equipment | 23 | - | €5,772 | +€5,772 | |
| Furniture and vehicles | 24 | €41,414 | €29,522 | -€11,892 | -28.7% |
| Other tangible fixed assets | 26 | €5,192 | €4,357 | -€834 | -16.1% |
| Current assets | 29/58 | €24,190 | €30,503 | +€6,313 | +26.1% |
| Amounts receivable within one year | 40/41 | €16,256 | €19,577 | +€3,322 | +20.4% |
| Trade receivables | 40 | €9,071 | €15,480 | +€6,409 | +70.6% |
| Other amounts receivable | 41 | €7,184 | €4,097 | -€3,087 | -43.0% |
| Cash at bank and in hand | 54/58 | €6,037 | €8,862 | +€2,826 | +46.8% |
| Deferred charges and accrued income | 490/1 | €1,898 | €2,063 | +€166 | +8.7% |
| Total equity and liabilities | 10/49 | €71,920 | €70,153 | -€1,767 | -2.5% |
| Equity | 10/15 | €22,268 | €26,023 | +€3,755 | +16.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,768 | €23,523 | +€3,755 | +19.0% |
| Amounts payable | 17/49 | €49,652 | €44,130 | -€5,522 | -11.1% |
| Amounts payable after more than one year | 17 | €22,900 | €13,875 | -€9,025 | -39.4% |
| Financial debts | 170/4 | €22,900 | €13,875 | -€9,025 | -39.4% |
| Amounts payable within one year | 42/48 | €26,751 | €30,255 | +€3,503 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €8,849 | €9,025 | +€176 | +2.0% |
| Trade debts | 44 | €11,917 | €15,671 | +€3,754 | +31.5% |
| Suppliers | 440/4 | €11,917 | €15,671 | +€3,754 | +31.5% |
| Advances received on contracts in progress | 46 | €400 | €400 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,506 | €1,450 | -€2,056 | -58.6% |
| Taxes | 450/3 | €3,506 | €1,450 | -€2,056 | -58.6% |
| Other amounts payable | 47/48 | €2,079 | €3,708 | +€1,629 | +78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,679 | €18,034 | -€645 | -3.5% |
| Other operating charges | 640/8 | €513 | €925 | +€413 | +80.5% |
| Gross operating margin | 9900 | €21,832 | €24,796 | +€2,964 | +13.6% |
| Operating profit (loss) | 9901 | €2,640 | €5,836 | +€3,196 | +121.0% |
| Financial income | 75/76B | €255 | €225 | -€30 | -11.8% |
| Recurring financial income | 75 | €255 | €225 | -€30 | -11.8% |
| Financial charges | 65/66B | €1,162 | €655 | -€507 | -43.6% |
| Recurring financial charges | 65 | €1,162 | €655 | -€507 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €1,733 | €5,405 | +€3,672 | +211.9% |
| Income taxes | 67/77 | €856 | €1,650 | +€794 | +92.8% |
| Profit (loss) for the period | 9904 | €877 | €3,755 | +€2,878 | +328.1% |
| Profit (loss) for the period to be appropriated | 9905 | €877 | €3,755 | +€2,878 | +328.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.