LEDA-CC: 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.
LEDA-CC
Largest movements
- Receivables within one year +€24,213
up €24,213 (+28.8%), from €84,063 to €108,276
of which Trade receivables: +€30,177
- Tangible fixed assets -€11,313
down €11,313 (-23.7%), from €47,636 to €36,323
of which Furniture and vehicles: -€10,616
- Cash -€6,856
down €6,856 (-8.9%), from €77,110 to €70,253
mainly Contributions, distributions and other (-€87,287) and Receivables within one year (-€24,213)
- Other debts +€32,287
new in 2025: €32,287
- Profit (loss) carried forward -€12,745
down €12,745 (-15.4%), from €82,745 to €70,000
- Debts after one year -€9,175
down €9,175 (-28.7%), from €32,007 to €22,832
- Tax, wage and social debts -€6,608
down €6,608 (-49.4%), from €13,364 to €6,757
- Taxes -€4,737
down €4,737 (-19.8%), from €23,949 to €19,212
- Depreciation +€3,654
up €3,654 (+47.7%), from €7,659 to €11,313
- Gross operating margin -€1,940
down €1,940 (-1.8%), from €107,173 to €105,233
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 | €209,433 | €215,490 | +€6,056 | +2.9% |
| Fixed assets | 21/28 | €47,636 | €36,323 | -€11,313 | -23.7% |
| Tangible fixed assets | 22/27 | €47,636 | €36,323 | -€11,313 | -23.7% |
| Plant, machinery and equipment | 23 | €2,258 | €1,561 | -€697 | -30.9% |
| Furniture and vehicles | 24 | €45,378 | €34,762 | -€10,616 | -23.4% |
| Current assets | 29/58 | €161,797 | €179,166 | +€17,369 | +10.7% |
| Amounts receivable within one year | 40/41 | €84,063 | €108,276 | +€24,213 | +28.8% |
| Trade receivables | 40 | €44,273 | €74,449 | +€30,177 | +68.2% |
| Other amounts receivable | 41 | €39,790 | €33,827 | -€5,963 | -15.0% |
| Cash at bank and in hand | 54/58 | €77,110 | €70,253 | -€6,856 | -8.9% |
| Deferred charges and accrued income | 490/1 | €625 | €637 | +€12 | +2.0% |
| Total equity and liabilities | 10/49 | €209,433 | €215,490 | +€6,056 | +2.9% |
| Equity | 10/15 | €152,865 | €140,120 | -€12,745 | -8.3% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,745 | €70,000 | -€12,745 | -15.4% |
| Amounts payable | 17/49 | €56,569 | €75,370 | +€18,801 | +33.2% |
| Amounts payable after more than one year | 17 | €32,007 | €22,832 | -€9,175 | -28.7% |
| Financial debts | 170/4 | €32,007 | €22,832 | -€9,175 | -28.7% |
| Amounts payable within one year | 42/48 | €22,962 | €50,838 | +€27,876 | +121.4% |
| Current portion of amounts payable after more than one year | 42 | €8,829 | €9,175 | +€346 | +3.9% |
| Trade debts | 44 | €768 | €2,619 | +€1,851 | +241.1% |
| Suppliers | 440/4 | €768 | €2,619 | +€1,851 | +241.1% |
| Taxes, remuneration and social security | 45 | €13,364 | €6,757 | -€6,608 | -49.4% |
| Taxes | 450/3 | €13,364 | €6,757 | -€6,608 | -49.4% |
| Other amounts payable | 47/48 | - | €32,287 | +€32,287 | |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,700 | +€100 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,659 | €11,313 | +€3,654 | +47.7% |
| Other operating charges | 640/8 | €309 | €674 | +€365 | +118.0% |
| Gross operating margin | 9900 | €107,173 | €105,233 | -€1,940 | -1.8% |
| Operating profit (loss) | 9901 | €99,205 | €93,246 | -€5,959 | -6.0% |
| Financial income | 75/76B | €1,337 | €1,973 | +€636 | +47.6% |
| Recurring financial income | 75 | €1,337 | €1,973 | +€636 | +47.6% |
| Financial charges | 65/66B | €1,272 | €1,465 | +€193 | +15.2% |
| Recurring financial charges | 65 | €1,272 | €1,465 | +€193 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €99,270 | €93,754 | -€5,516 | -5.6% |
| Income taxes | 67/77 | €23,949 | €19,212 | -€4,737 | -19.8% |
| Profit (loss) for the period | 9904 | €75,321 | €74,542 | -€779 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,321 | €74,542 | -€779 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.