LEEJOON: 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.
LEEJOON
Largest movements
- Financial fixed assets -€14,023
down €14,023 (-13.0%), from €107,968 to €93,945
- Receivables within one year +€13,399
up €13,399 (+198.0%), from €6,767 to €20,166
of which Other amounts receivable: +€13,399
- Other debts +€17,253
new in 2026: €17,253
- Profit (loss) carried forward -€14,717
down €14,717 (-15.3%), from €96,161 to €81,444
- Short-term financial debts -€2,429
down €2,429 (-57.2%), from €4,249 to €1,820
- Debts after one year -€1,820
no longer reported in 2026 (was €1,820)
- Taxes +€2,911
up €2,911 (+2906.5%), from €100 to €3,011
- Financial income -€751
down €751 (-26.0%), from €2,894 to €2,143
- Gross operating margin +€287
up €287 (+2.2%), from -€13,278 to -€12,991
- Financial charges -€248
down €248 (-49.4%), from €502 to €254
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,691 | €114,565 | -€1,126 | -1.0% |
| Fixed assets | 21/28 | €108,825 | €94,197 | -€14,628 | -13.4% |
| Tangible fixed assets | 22/27 | €857 | €252 | -€605 | -70.6% |
| Furniture and vehicles | 24 | €857 | €252 | -€605 | -70.6% |
| Financial fixed assets | 28 | €107,968 | €93,945 | -€14,023 | -13.0% |
| Current assets | 29/58 | €6,865 | €20,368 | +€13,502 | +196.7% |
| Amounts receivable within one year | 40/41 | €6,767 | €20,166 | +€13,399 | +198.0% |
| Trade receivables | 40 | €3,800 | €3,800 | = | 0.0% |
| Other amounts receivable | 41 | €2,967 | €16,366 | +€13,399 | +451.6% |
| Cash at bank and in hand | 54/58 | €99 | €202 | +€103 | +104.8% |
| Total equity and liabilities | 10/49 | €115,691 | €114,565 | -€1,126 | -1.0% |
| Equity | 10/15 | €107,621 | €92,904 | -€14,717 | -13.7% |
| Contributions | 10/11 | €9,600 | €9,600 | = | 0.0% |
| Capital | 10 | €9,600 | €9,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,000 | €9,000 | = | 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 | €96,161 | €81,444 | -€14,717 | -15.3% |
| Amounts payable | 17/49 | €8,069 | €21,661 | +€13,591 | +168.4% |
| Amounts payable after more than one year | 17 | €1,820 | - | -€1,820 | |
| Financial debts | 170/4 | €1,820 | - | -€1,820 | |
| Amounts payable within one year | 42/48 | €6,249 | €21,661 | +€15,411 | +246.6% |
| Financial debts | 43 | €4,249 | €1,820 | -€2,429 | -57.2% |
| Credit institutions | 430/8 | €4,249 | €1,820 | -€2,429 | -57.2% |
| Trade debts | 44 | €2,000 | €2,588 | +€588 | +29.4% |
| Suppliers | 440/4 | €2,000 | €2,588 | +€588 | +29.4% |
| Other amounts payable | 47/48 | - | €17,253 | +€17,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €605 | = | 0.0% |
| Other operating charges | 640/8 | €105 | - | -€105 | |
| Gross operating margin | 9900 | -€13,278 | -€12,991 | +€287 | +2.2% |
| Operating profit (loss) | 9901 | -€13,988 | -€13,596 | +€393 | +2.8% |
| Financial income | 75/76B | €2,894 | €2,143 | -€751 | -26.0% |
| Recurring financial income | 75 | €2,894 | €2,143 | -€751 | -26.0% |
| Financial charges | 65/66B | €502 | €254 | -€248 | -49.4% |
| Recurring financial charges | 65 | €502 | €254 | -€248 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,596 | -€11,707 | -€111 | -1.0% |
| Income taxes | 67/77 | €100 | €3,011 | +€2,911 | +2906.5% |
| Profit (loss) for the period | 9904 | -€11,696 | -€14,717 | -€3,021 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,696 | -€14,717 | -€3,021 | -25.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.