LEEGLAND: what changed
What changed
LEEGLAND
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€18,853
2024 · €16,156+€2,697
Equity
€215,302
2024 · €196,448+€18,853
Cash
€61,217
2024 · €50,247+€10,970
Balance sheet total
€346,927
2024 · €352,063-€5,136
Largest movements
Assets
- Tangible fixed assets -€13,695
down €13,695 (-4.8%), from €286,056 to €272,361
of which Land and buildings: -€13,135
- Cash +€10,970
up €10,970 (+21.8%), from €50,247 to €61,217
mainly Net result for the year (+€18,853) and Depreciation (+€14,439)
Equity and liabilities
- Debts after one year -€32,408
down €32,408 (-32.0%), from €101,217 to €68,809
- Reserves +€18,853
up €18,853 (+12.3%), from €153,096 to €171,950
- Tax, wage and social debts +€3,727
up €3,727 (+26.2%), from €14,233 to €17,960
of which Taxes: +€4,360
Income statement
- Gross operating margin +€4,106
up €4,106 (+5.4%), from €76,666 to €80,772
- Taxes +€2,820
up €2,820 (+38.8%), from €7,263 to €10,083
- Financial charges -€1,229
down €1,229 (-19.9%), from €6,172 to €4,943
- Depreciation -€916
down €916 (-6.0%), from €15,355 to €14,439
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.
Result 2024
€16,156
Gross operating margin
+€4,106
Staff costs
-€445
Depreciation
+€916
Provisions
-€23
Other operating charges
-€266
Financial income
+€0
Financial charges
+€1,229
Taxes
-€2,820
Result 2025
€18,853
raises the resultlowers the result
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.
From operations
+€42,865
Investment
-€744
Financing
-€31,151
Cash 2024
€50,247
From operations (derived)
+€42,865
Net result for the year
+€18,853
Depreciation
+€14,439
Stocks and contracts
+€768
Receivables within one year
+€1,744
Deferred charges and accrued income
-€101
Trade debts
+€3,436
Tax, wage and social debts
+€3,727
Other debts
-€1
Investment (derived)
-€744
Investment in fixed assets (net)
-€744
Financing
-€31,151
Debts after one year
-€32,408
Current portion of long-term debt
+€1,257
Cash 2025
€61,217
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,063 | €346,927 | -€5,136 | -1.5% |
| Fixed assets | 21/28 | €286,056 | €272,361 | -€13,695 | -4.8% |
| Tangible fixed assets | 22/27 | €286,056 | €272,361 | -€13,695 | -4.8% |
| Land and buildings | 22 | €279,235 | €266,100 | -€13,135 | -4.7% |
| Plant, machinery and equipment | 23 | €6,821 | €6,261 | -€561 | -8.2% |
| Current assets | 29/58 | €66,006 | €74,566 | +€8,559 | +13.0% |
| Stocks and contracts in progress | 3 | €8,148 | €7,379 | -€768 | -9.4% |
| Stocks | 30/36 | €8,148 | €7,379 | -€768 | -9.4% |
| Amounts receivable within one year | 40/41 | €6,341 | €4,598 | -€1,744 | -27.5% |
| Trade receivables | 40 | €2,458 | €4,280 | +€1,822 | +74.1% |
| Other amounts receivable | 41 | €3,884 | €318 | -€3,566 | -91.8% |
| Cash at bank and in hand | 54/58 | €50,247 | €61,217 | +€10,970 | +21.8% |
| Deferred charges and accrued income | 490/1 | €1,270 | €1,372 | +€101 | +8.0% |
| Total equity and liabilities | 10/49 | €352,063 | €346,927 | -€5,136 | -1.5% |
| Equity | 10/15 | €196,448 | €215,302 | +€18,853 | +9.6% |
| Contributions | 10/11 | €20,084 | €20,084 | = | 0.0% |
| Reserves | 13 | €153,096 | €171,950 | +€18,853 | +12.3% |
| Distributable reserves | 133 | €153,096 | €171,950 | +€18,853 | +12.3% |
| Profit (loss) carried forward | 14 | €23,268 | €23,268 | = | 0.0% |
| Amounts payable | 17/49 | €155,614 | €131,625 | -€23,989 | -15.4% |
| Amounts payable after more than one year | 17 | €101,217 | €68,809 | -€32,408 | -32.0% |
| Financial debts | 170/4 | €101,217 | €68,809 | -€32,408 | -32.0% |
| Amounts payable within one year | 42/48 | €54,397 | €62,816 | +€8,419 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €31,151 | €32,408 | +€1,257 | +4.0% |
| Trade debts | 44 | €3,560 | €6,996 | +€3,436 | +96.5% |
| Suppliers | 440/4 | €3,560 | €6,996 | +€3,436 | +96.5% |
| Taxes, remuneration and social security | 45 | €14,233 | €17,960 | +€3,727 | +26.2% |
| Taxes | 450/3 | €7,282 | €11,643 | +€4,360 | +59.9% |
| Remuneration and social security | 454/9 | €6,951 | €6,318 | -€633 | -9.1% |
| Other amounts payable | 47/48 | €5,452 | €5,452 | -€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €27,883 | €28,328 | +€445 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,355 | €14,439 | -€916 | -6.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16 | €39 | +€23 | +148% |
| Other operating charges | 640/8 | €3,821 | €4,087 | +€266 | +7.0% |
| Gross operating margin | 9900 | €76,666 | €80,772 | +€4,106 | +5.4% |
| Operating profit (loss) | 9901 | €29,591 | €33,878 | +€4,288 | +14.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +80.8% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +80.8% |
| Financial charges | 65/66B | €6,172 | €4,943 | -€1,229 | -19.9% |
| Recurring financial charges | 65 | €6,172 | €4,943 | -€1,229 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €23,419 | €28,936 | +€5,517 | +23.6% |
| Income taxes | 67/77 | €7,263 | €10,083 | +€2,820 | +38.8% |
| Profit (loss) for the period | 9904 | €16,156 | €18,853 | +€2,697 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,156 | €18,853 | +€2,697 | +16.7% |
Next steps
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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 3 November 2026 via checked.be.