LEEBEEK: 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.
LEEBEEK
Largest movements
- Stocks and contracts +€32,488
new in 2025: €32,488
- Receivables within one year +€30,876
up €30,876 (+15.9%), from €194,071 to €224,947
of which Trade receivables: +€28,098
- Tangible fixed assets -€13,843
down €13,843 (-9.8%), from €141,041 to €127,198
of which Land and buildings: -€13,488
- Trade debts +€57,340
up €57,340 (+277%), from €20,732 to €78,072
- Gross operating margin -€8,403
down €8,403 (-24.9%), from €33,805 to €25,402
- Taxes +€2,144
up €2,144 (+50.3%), from €4,266 to €6,409
- Other operating charges +€1,812
up €1,812 (+63.8%), from €2,840 to €4,652
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 | €345,218 | €396,671 | +€51,454 | +14.9% |
| Fixed assets | 21/28 | €142,994 | €129,151 | -€13,843 | -9.7% |
| Tangible fixed assets | 22/27 | €141,041 | €127,198 | -€13,843 | -9.8% |
| Land and buildings | 22 | €140,478 | €126,991 | -€13,488 | -9.6% |
| Furniture and vehicles | 24 | €563 | €207 | -€355 | -63.1% |
| Financial fixed assets | 28 | €1,953 | €1,953 | = | 0.0% |
| Current assets | 29/58 | €202,223 | €267,520 | +€65,297 | +32.3% |
| Stocks and contracts in progress | 3 | - | €32,488 | +€32,488 | |
| Stocks | 30/36 | - | €32,488 | +€32,488 | |
| Amounts receivable within one year | 40/41 | €194,071 | €224,947 | +€30,876 | +15.9% |
| Trade receivables | 40 | €104,973 | €133,070 | +€28,098 | +26.8% |
| Other amounts receivable | 41 | €89,098 | €91,877 | +€2,778 | +3.1% |
| Cash at bank and in hand | 54/58 | €959 | €2,891 | +€1,932 | +202% |
| Deferred charges and accrued income | 490/1 | €7,194 | €7,194 | = | 0.0% |
| Total equity and liabilities | 10/49 | €345,218 | €396,671 | +€51,454 | +14.9% |
| Equity | 10/15 | €280,795 | €280,926 | +€131 | 0.0% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €156,848 | €156,979 | +€131 | +0.1% |
| Non-distributable reserves | 130/1 | €9,005 | €9,011 | +€7 | +0.1% |
| Legal reserve | 130 | €9,005 | €9,011 | +€7 | +0.1% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €145,844 | €145,968 | +€124 | +0.1% |
| Amounts payable | 17/49 | €64,422 | €115,745 | +€51,323 | +79.7% |
| Amounts payable within one year | 42/48 | €64,035 | €115,345 | +€51,310 | +80.1% |
| Financial debts | 43 | €161 | €0 | -€161 | -100% |
| Credit institutions | 430/8 | €161 | €0 | -€161 | -100% |
| Trade debts | 44 | €20,732 | €78,072 | +€57,340 | +277% |
| Suppliers | 440/4 | €20,732 | €78,072 | +€57,340 | +277% |
| Taxes, remuneration and social security | 45 | €10,958 | €7,703 | -€3,256 | -29.7% |
| Taxes | 450/3 | €10,958 | €7,703 | -€3,256 | -29.7% |
| Other amounts payable | 47/48 | €32,183 | €29,571 | -€2,612 | -8.1% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,843 | €13,843 | = | 0.0% |
| Other operating charges | 640/8 | €2,840 | €4,652 | +€1,812 | +63.8% |
| Gross operating margin | 9900 | €33,805 | €25,402 | -€8,403 | -24.9% |
| Operating profit (loss) | 9901 | €17,122 | €6,907 | -€10,215 | -59.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €448 | €367 | -€82 | -18.2% |
| Recurring financial charges | 65 | €448 | €367 | -€82 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €16,674 | €6,540 | -€10,134 | -60.8% |
| Income taxes | 67/77 | €4,266 | €6,409 | +€2,144 | +50.3% |
| Profit (loss) for the period | 9904 | €12,408 | €131 | -€12,277 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,408 | €131 | -€12,277 | -98.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.