Leemans ICT: 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 ICT
Largest movements
- Cash -€67,863
down €67,863 (-54.1%), from €125,502 to €57,639
mainly Contributions, distributions and other (-€137,387) and Other debts (-€25,377)
- Current investments +€10,731
new in 2025: €10,731
- Receivables within one year -€8,066
down €8,066 (-13.4%), from €60,360 to €52,295
of which Other amounts receivable: -€8,066
- Reserves -€58,262
no longer reported in 2025 (was €58,262)
- Other debts -€25,377
down €25,377 (-23.5%), from €108,004 to €82,627
- Tax, wage and social debts +€17,850
up €17,850 (+385%), from €4,640 to €22,491
- Gross operating margin +€30,828
up €30,828 (+36.4%), from €84,601 to €115,429
- Taxes +€21,894
up €21,894 (+182%), from €12,023 to €33,917
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 | €191,976 | €125,816 | -€66,160 | -34.5% |
| Fixed assets | 21/28 | €6,114 | €5,151 | -€963 | -15.7% |
| Tangible fixed assets | 22/27 | €6,114 | €5,151 | -€963 | -15.7% |
| Furniture and vehicles | 24 | €6,114 | €5,151 | -€963 | -15.7% |
| Current assets | 29/58 | €185,862 | €120,665 | -€65,197 | -35.1% |
| Amounts receivable within one year | 40/41 | €60,360 | €52,295 | -€8,066 | -13.4% |
| Trade receivables | 40 | €52,295 | €52,295 | = | 0.0% |
| Other amounts receivable | 41 | €8,066 | - | -€8,066 | |
| Current investments | 50/53 | - | €10,731 | +€10,731 | |
| Cash at bank and in hand | 54/58 | €125,502 | €57,639 | -€67,863 | -54.1% |
| Total equity and liabilities | 10/49 | €191,976 | €125,816 | -€66,160 | -34.5% |
| Equity | 10/15 | €76,862 | €18,600 | -€58,262 | -75.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,262 | - | -€58,262 | |
| Distributable reserves | 133 | €58,262 | - | -€58,262 | |
| Amounts payable | 17/49 | €115,114 | €107,216 | -€7,898 | -6.9% |
| Amounts payable within one year | 42/48 | €115,114 | €107,216 | -€7,898 | -6.9% |
| Trade debts | 44 | €2,470 | €2,098 | -€371 | -15.0% |
| Suppliers | 440/4 | €2,470 | €2,098 | -€371 | -15.0% |
| Taxes, remuneration and social security | 45 | €4,640 | €22,491 | +€17,850 | +385% |
| Taxes | 450/3 | €4,640 | €22,491 | +€17,850 | +385% |
| Other amounts payable | 47/48 | €108,004 | €82,627 | -€25,377 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,881 | €2,578 | -€303 | -10.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €84,601 | €115,429 | +€30,828 | +36.4% |
| Operating profit (loss) | 9901 | €81,332 | €112,451 | +€31,119 | +38.3% |
| Financial income | 75/76B | - | €942 | +€942 | |
| Recurring financial income | 75 | - | €942 | +€942 | |
| Financial charges | 65/66B | €56 | €351 | +€295 | +527% |
| Recurring financial charges | 65 | €56 | €351 | +€295 | +527% |
| Profit (loss) for the period before taxes | 9903 | €81,276 | €113,041 | +€31,765 | +39.1% |
| Income taxes | 67/77 | €12,023 | €33,917 | +€21,894 | +182% |
| Profit (loss) for the period | 9904 | €69,253 | €79,125 | +€9,871 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,253 | €79,125 | +€9,871 | +14.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.