LEBORGNE OLIVIER: what changed
LEBORGNE OLIVIER
Largest movements
- Receivables within one year -€38,281
down €38,281 (-58.5%), from €65,451 to €27,170
of which Other amounts receivable: -€33,096
- Cash -€7,557
down €7,557 (-73.6%), from €10,270 to €2,713
mainly Net result for the year (-€33,875) and Current investments (-€6,746)
- Current investments +€6,746
up €6,746 (+11.8%), from €57,291 to €64,037
- Profit (loss) carried forward -€33,875
down €33,875 (-31.3%), from €108,275 to €74,400
- Trade debts -€5,563
down €5,563 (-95.4%), from €5,829 to €266
- Gross operating margin -€46,464
down €46,464, from €63 to -€46,401
- Taxes -€8,257
down €8,257 (-154%), from -€5,363 to -€13,620
- Other operating charges -€3,295
down €3,295 (-76.9%), from €4,286 to €991
- Depreciation -€737
down €737 (-90.0%), from €819 to €82
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,426 | €94,252 | -€39,174 | -29.4% |
| Fixed assets | 21/28 | €414 | €332 | -€82 | -19.8% |
| Tangible fixed assets | 22/27 | €164 | €82 | -€82 | -50.0% |
| Furniture and vehicles | 24 | €164 | €82 | -€82 | -50.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €133,012 | €93,920 | -€39,092 | -29.4% |
| Amounts receivable within one year | 40/41 | €65,451 | €27,170 | -€38,281 | -58.5% |
| Trade receivables | 40 | €15,003 | €9,818 | -€5,185 | -34.6% |
| Other amounts receivable | 41 | €50,448 | €17,352 | -€33,096 | -65.6% |
| Current investments | 50/53 | €57,291 | €64,037 | +€6,746 | +11.8% |
| Cash at bank and in hand | 54/58 | €10,270 | €2,713 | -€7,557 | -73.6% |
| Total equity and liabilities | 10/49 | €133,426 | €94,252 | -€39,174 | -29.4% |
| Equity | 10/15 | €122,535 | €88,660 | -€33,875 | -27.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,275 | €74,400 | -€33,875 | -31.3% |
| Amounts payable | 17/49 | €10,891 | €5,592 | -€5,299 | -48.7% |
| Amounts payable within one year | 42/48 | €10,891 | €5,592 | -€5,299 | -48.7% |
| Trade debts | 44 | €5,829 | €266 | -€5,563 | -95.4% |
| Suppliers | 440/4 | €5,829 | €266 | -€5,563 | -95.4% |
| Taxes, remuneration and social security | 45 | €5,062 | €5,326 | +€264 | +5.2% |
| Taxes | 450/3 | €5,062 | €5,326 | +€264 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €82 | -€737 | -90.0% |
| Other operating charges | 640/8 | €4,286 | €991 | -€3,295 | -76.9% |
| Gross operating margin | 9900 | €63 | -€46,401 | -€46,464 | |
| Operating profit (loss) | 9901 | -€5,042 | -€47,474 | -€42,432 | -842% |
| Financial income | 75/76B | - | €206 | +€206 | |
| Recurring financial income | 75 | - | €206 | +€206 | |
| Financial charges | 65/66B | €102 | €227 | +€125 | +123% |
| Recurring financial charges | 65 | €102 | €227 | +€125 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€5,144 | -€47,495 | -€42,351 | -823% |
| Income taxes | 67/77 | -€5,363 | -€13,620 | -€8,257 | -154% |
| Profit (loss) for the period | 9904 | €219 | -€33,875 | -€34,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €219 | -€33,875 | -€34,094 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.