LEBON E & A: 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.
LEBON E & A
Largest movements
- Cash -€2,525
down €2,525 (-59.9%), from €4,219 to €1,694
mainly Net result for the year (-€1,527) and Receivables within one year (-€615)
- Receivables within one year +€615
up €615 (+42.2%), from €1,459 to €2,074
- Profit (loss) carried forward -€1,527
down €1,527 (-2.9%), from -€53,307 to -€54,835
- Other debts -€500
down €500 (-3.3%), from €14,983 to €14,483
- Tax, wage and social debts +€117
up €117 (+6.7%), from €1,756 to €1,873
of which Taxes: +€267
- Gross operating margin +€3,942
up €3,942 (+76.0%), from -€5,189 to -€1,247
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 | €7,152 | €5,242 | -€1,910 | -26.7% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €7,102 | €5,192 | -€1,910 | -26.9% |
| Stocks and contracts in progress | 3 | €1,424 | €1,424 | = | 0.0% |
| Stocks | 30/36 | €1,424 | €1,424 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,459 | €2,074 | +€615 | +42.2% |
| Trade receivables | 40 | €1,459 | €2,074 | +€615 | +42.2% |
| Cash at bank and in hand | 54/58 | €4,219 | €1,694 | -€2,525 | -59.9% |
| Total equity and liabilities | 10/49 | €7,152 | €5,242 | -€1,910 | -26.7% |
| Equity | 10/15 | -€34,707 | -€36,235 | -€1,527 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,307 | -€54,835 | -€1,527 | -2.9% |
| Amounts payable | 17/49 | €41,860 | €41,476 | -€383 | -0.9% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,860 | €16,476 | -€383 | -2.3% |
| Trade debts | 44 | €121 | €121 | = | 0.0% |
| Suppliers | 440/4 | €121 | €121 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,756 | €1,873 | +€117 | +6.7% |
| Taxes | 450/3 | €606 | €873 | +€267 | +44.0% |
| Remuneration and social security | 454/9 | €1,150 | €1,000 | -€150 | -13.0% |
| Other amounts payable | 47/48 | €14,983 | €14,483 | -€500 | -3.3% |
| Gross operating margin | 9900 | -€5,189 | -€1,247 | +€3,942 | +76.0% |
| Operating profit (loss) | 9901 | -€5,189 | -€1,247 | +€3,942 | +76.0% |
| Financial charges | 65/66B | €275 | €280 | +€6 | +2.1% |
| Recurring financial charges | 65 | €275 | €280 | +€6 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,464 | -€1,527 | +€3,937 | +72.0% |
| Profit (loss) for the period | 9904 | -€5,464 | -€1,527 | +€3,937 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,464 | -€1,527 | +€3,937 | +72.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.