LEEMANS DIRK: 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.
LEEMANS DIRK
Largest movements
- Receivables within one year +€54,045
up €54,045 (+38.4%), from €140,684 to €194,729
of which Other amounts receivable: +€67,314
- Receivables after one year -€7,200
down €7,200 (-9.4%), from €76,200 to €69,000
- Tax, wage and social debts +€32,023
up €32,023 (+314%), from €10,189 to €42,212
of which Remuneration and social security: +€28,297
- Profit (loss) carried forward +€22,026
new in 2025: €22,026
- Short-term financial debts -€4,738
down €4,738 (-43.2%), from €10,959 to €6,221
- Trade debts -€2,751
down €2,751 (-24.6%), from €11,204 to €8,453
- Gross operating margin +€20,624
up €20,624 (+85.4%), from €24,146 to €44,770
- Financial charges +€7,290
up €7,290 (+181%), from €4,023 to €11,313
- Taxes +€3,722
up €3,722 (+75.9%), from €4,905 to €8,627
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 | €220,231 | €266,791 | +€46,560 | +21.1% |
| Fixed assets | 21/28 | €3,347 | €2,994 | -€352 | -10.5% |
| Tangible fixed assets | 22/27 | €3,347 | €2,994 | -€352 | -10.5% |
| Plant, machinery and equipment | 23 | - | €2,048 | +€2,048 | |
| Furniture and vehicles | 24 | €3,347 | €947 | -€2,400 | -71.7% |
| Current assets | 29/58 | €216,884 | €263,797 | +€46,913 | +21.6% |
| Amounts receivable after more than one year | 29 | €76,200 | €69,000 | -€7,200 | -9.4% |
| Other amounts receivable | 291 | €76,200 | €69,000 | -€7,200 | -9.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €140,684 | €194,729 | +€54,045 | +38.4% |
| Trade receivables | 40 | €18,171 | €4,903 | -€13,269 | -73.0% |
| Other amounts receivable | 41 | €122,513 | €189,827 | +€67,314 | +54.9% |
| Cash at bank and in hand | 54/58 | - | €68 | +€68 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €220,231 | €266,791 | +€46,560 | +21.1% |
| Equity | 10/15 | €187,880 | €209,906 | +€22,026 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,280 | €169,280 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,420 | €167,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €22,026 | +€22,026 | |
| Amounts payable | 17/49 | €32,351 | €56,885 | +€24,534 | +75.8% |
| Amounts payable within one year | 42/48 | €32,351 | €56,885 | +€24,534 | +75.8% |
| Financial debts | 43 | €10,959 | €6,221 | -€4,738 | -43.2% |
| Credit institutions | 430/8 | €10,959 | €6,221 | -€4,738 | -43.2% |
| Trade debts | 44 | €11,204 | €8,453 | -€2,751 | -24.6% |
| Suppliers | 440/4 | €11,204 | €8,453 | -€2,751 | -24.6% |
| Taxes, remuneration and social security | 45 | €10,189 | €42,212 | +€32,023 | +314% |
| Taxes | 450/3 | €10,189 | €13,915 | +€3,726 | +36.6% |
| Remuneration and social security | 454/9 | €0 | €28,297 | +€28,297 | |
| Non-recurring operating income | 76A | €620 | €0 | -€620 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,502 | +€102 | +4.3% |
| Other operating charges | 640/8 | €716 | €312 | -€404 | -56.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,146 | €44,770 | +€20,624 | +85.4% |
| Operating profit (loss) | 9901 | €21,031 | €41,956 | +€20,926 | +99.5% |
| Financial income | 75/76B | €20 | €10 | -€10 | -51.4% |
| Recurring financial income | 75 | €20 | €10 | -€10 | -51.4% |
| Financial charges | 65/66B | €4,023 | €11,313 | +€7,290 | +181% |
| Recurring financial charges | 65 | €4,023 | €11,313 | +€7,290 | +181% |
| Profit (loss) for the period before taxes | 9903 | €17,027 | €30,653 | +€13,626 | +80.0% |
| Income taxes | 67/77 | €4,905 | €8,627 | +€3,722 | +75.9% |
| Profit (loss) for the period | 9904 | €12,122 | €22,026 | +€9,904 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,122 | €22,026 | +€9,904 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.