LEBLON: 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.
LEBLON
Largest movements
- Receivables after one year -€63,125
no longer reported in 2024 (was €63,125)
- Cash +€11,306
up €11,306 (+18.7%), from €60,381 to €71,687
mainly Receivables after one year (+€63,125) and Other debts (+€9,688)
- Reserves -€64,000
down €64,000 (-29.4%), from €217,860 to €153,860
- Other debts +€9,688
new in 2024: €9,688
- Tax, wage and social debts +€3,533
up €3,533 (+80.8%), from €4,374 to €7,907
of which Taxes: +€3,516
- Trade debts -€1,894
down €1,894 (-92.3%), from €2,051 to €157
- Gross operating margin +€4,777
up €4,777, from -€3,173 to €1,604
- Financial income -€2,009
down €2,009 (-55.8%), from €3,600 to €1,591
of which Non-recurring financial income: -€1,863
- Financial charges -€608
down €608 (-48.6%), from €1,251 to €642
- Taxes +€402
up €402 (+26.4%), from €1,525 to €1,927
- Other operating charges -€107
down €107 (-21.6%), from €494 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,493 | €123,195 | -€53,298 | -30.2% |
| Fixed assets | 21/28 | €46,395 | €45,533 | -€862 | -1.9% |
| Tangible fixed assets | 22/27 | €1,370 | €508 | -€862 | -62.9% |
| Furniture and vehicles | 24 | €1,370 | €508 | -€862 | -62.9% |
| Financial fixed assets | 28 | €45,025 | €45,025 | = | 0.0% |
| Current assets | 29/58 | €130,098 | €77,662 | -€52,436 | -40.3% |
| Amounts receivable after more than one year | 29 | €63,125 | - | -€63,125 | |
| Other amounts receivable | 291 | €63,125 | - | -€63,125 | |
| Amounts receivable within one year | 40/41 | €6,580 | €5,975 | -€605 | -9.2% |
| Trade receivables | 40 | €3,605 | €3,000 | -€605 | -16.8% |
| Other amounts receivable | 41 | €2,975 | €2,975 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,381 | €71,687 | +€11,306 | +18.7% |
| Deferred charges and accrued income | 490/1 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €176,493 | €123,195 | -€53,298 | -30.2% |
| Equity | 10/15 | €170,068 | €105,443 | -€64,625 | -38.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €217,860 | €153,860 | -€64,000 | -29.4% |
| Distributable reserves | 133 | €217,860 | €153,860 | -€64,000 | -29.4% |
| Profit (loss) carried forward | 14 | -€53,992 | -€54,617 | -€625 | -1.2% |
| Amounts payable | 17/49 | €6,425 | €17,752 | +€11,327 | +176.3% |
| Amounts payable within one year | 42/48 | €6,425 | €17,752 | +€11,327 | +176.3% |
| Trade debts | 44 | €2,051 | €157 | -€1,894 | -92.3% |
| Suppliers | 440/4 | €2,051 | €157 | -€1,894 | -92.3% |
| Taxes, remuneration and social security | 45 | €4,374 | €7,907 | +€3,533 | +80.8% |
| Taxes | 450/3 | €3,077 | €6,593 | +€3,516 | +114.3% |
| Remuneration and social security | 454/9 | €1,297 | €1,314 | +€17 | +1.3% |
| Other amounts payable | 47/48 | - | €9,688 | +€9,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €931 | €862 | -€68 | -7.3% |
| Other operating charges | 640/8 | €494 | €387 | -€107 | -21.6% |
| Gross operating margin | 9900 | -€3,173 | €1,604 | +€4,777 | |
| Operating profit (loss) | 9901 | -€4,598 | €354 | +€4,952 | |
| Financial income | 75/76B | €3,600 | €1,591 | -€2,009 | -55.8% |
| Recurring financial income | 75 | €1,737 | €1,591 | -€146 | -8.4% |
| Non-recurring financial income | 76B | €1,863 | - | -€1,863 | |
| Financial charges | 65/66B | €1,251 | €642 | -€608 | -48.6% |
| Recurring financial charges | 65 | €1,251 | €642 | -€608 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,249 | €1,303 | +€3,552 | |
| Income taxes | 67/77 | €1,525 | €1,927 | +€402 | +26.4% |
| Profit (loss) for the period | 9904 | -€3,774 | -€625 | +€3,150 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,774 | -€625 | +€3,150 | +83.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.