LEBON TRANS: 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.
LEBON TRANS
Largest movements
- Receivables within one year -€123,533
down €123,533 (-22.6%), from €545,696 to €422,163
of which Trade receivables: -€113,573
- Cash +€78,498
up €78,498 (+338%), from €23,225 to €101,723
mainly Receivables within one year (+€123,533) and Trade debts (+€67,195)
- Tangible fixed assets +€34,300
up €34,300 (+46.5%), from €73,812 to €108,111
of which Furniture and vehicles: +€52,138
- Trade debts +€67,195
up €67,195 (+75.2%), from €89,352 to €156,547
- Debts after one year -€67,105
down €67,105 (-73.7%), from €91,047 to €23,942
- Tax, wage and social debts -€40,198
down €40,198 (-40.3%), from €99,804 to €59,606
of which Taxes: -€30,374
- Current portion of long-term debt +€20,455
new in 2025: €20,455
- Other debts +€7,224
up €7,224 (+4.8%), from €151,660 to €158,884
- Gross operating margin +€32,864
up €32,864 (+18.4%), from €178,676 to €211,540
- Other operating charges +€6,067
up €6,067 (+202%), from €3,011 to €9,077
- Staff costs +€5,130
up €5,130 (+3.3%), from €154,570 to €159,700
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.
Derived cash bridge
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 | €643,002 | €632,267 | -€10,735 | -1.7% |
| Fixed assets | 21/28 | €74,082 | €108,381 | +€34,300 | +46.3% |
| Tangible fixed assets | 22/27 | €73,812 | €108,111 | +€34,300 | +46.5% |
| Plant, machinery and equipment | 23 | €40,317 | €22,479 | -€17,838 | -44.2% |
| Furniture and vehicles | 24 | €33,494 | €85,632 | +€52,138 | +156% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €568,921 | €523,886 | -€45,035 | -7.9% |
| Amounts receivable within one year | 40/41 | €545,696 | €422,163 | -€123,533 | -22.6% |
| Trade receivables | 40 | €519,412 | €405,839 | -€113,573 | -21.9% |
| Other amounts receivable | 41 | €26,284 | €16,324 | -€9,960 | -37.9% |
| Cash at bank and in hand | 54/58 | €23,225 | €101,723 | +€78,498 | +338% |
| Total equity and liabilities | 10/49 | €643,002 | €632,267 | -€10,735 | -1.7% |
| Equity | 10/15 | €211,139 | €212,833 | +€1,694 | +0.8% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,639 | €141,333 | +€1,694 | +1.2% |
| Amounts payable | 17/49 | €431,864 | €419,434 | -€12,429 | -2.9% |
| Amounts payable after more than one year | 17 | €91,047 | €23,942 | -€67,105 | -73.7% |
| Financial debts | 170/4 | €91,047 | €23,942 | -€67,105 | -73.7% |
| Amounts payable within one year | 42/48 | €340,817 | €395,492 | +€54,675 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | - | €20,455 | +€20,455 | |
| Trade debts | 44 | €89,352 | €156,547 | +€67,195 | +75.2% |
| Suppliers | 440/4 | €89,352 | €156,547 | +€67,195 | +75.2% |
| Taxes, remuneration and social security | 45 | €99,804 | €59,606 | -€40,198 | -40.3% |
| Taxes | 450/3 | €52,081 | €21,707 | -€30,374 | -58.3% |
| Remuneration and social security | 454/9 | €47,723 | €37,899 | -€9,824 | -20.6% |
| Other amounts payable | 47/48 | €151,660 | €158,884 | +€7,224 | +4.8% |
| Remuneration, social security and pensions | 62 | €154,570 | €159,700 | +€5,130 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,521 | €38,700 | +€1,179 | +3.1% |
| Other operating charges | 640/8 | €3,011 | €9,077 | +€6,067 | +202% |
| Gross operating margin | 9900 | €178,676 | €211,540 | +€32,864 | +18.4% |
| Operating profit (loss) | 9901 | -€16,425 | €4,063 | +€20,488 | |
| Financial income | 75/76B | €263 | €43 | -€220 | -83.7% |
| Recurring financial income | 75 | €263 | €43 | -€220 | -83.7% |
| Financial charges | 65/66B | €1,745 | €2,412 | +€666 | +38.2% |
| Recurring financial charges | 65 | €1,745 | €2,412 | +€666 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,907 | €1,694 | +€19,601 | |
| Profit (loss) for the period | 9904 | -€17,907 | €1,694 | +€19,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,907 | €1,694 | +€19,601 |
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 18 October 2026 via checked.be.