Leemans Services: what changed
Two fiscal 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 Services
Largest movements
- Cash +€41,205
up €41,205 (+60.3%), from €68,352 to €109,558
mainly Net result for the year (+€43,613) and Tax, wage and social debts (+€3,058)
- Receivables within one year +€7,601
up €7,601 (+76.4%), from €9,944 to €17,545
of which Trade receivables: +€7,831
- Tangible fixed assets -€4,769
down €4,769 (-61.4%), from €7,762 to €2,993
of which Furniture and vehicles: -€4,560
- Deferred charges and accrued income +€1,714
new in 2025: €1,714
- Profit (loss) carried forward +€43,613
up €43,613 (+61.8%), from €70,590 to €114,204
- Tax, wage and social debts +€3,058
up €3,058 (+30.9%), from €9,885 to €12,943
- Gross operating margin +€21,774
up €21,774 (+51.0%), from €42,658 to €64,432
- Taxes +€4,975
up €4,975 (+59.6%), from €8,346 to €13,321
- Other operating charges +€2,548
up €2,548 (+321.3%), from €793 to €3,341
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.
Cash bridge derived
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 | €86,058 | €131,810 | +€45,753 | +53.2% |
| Fixed assets | 21/28 | €7,762 | €2,993 | -€4,769 | -61.4% |
| Tangible fixed assets | 22/27 | €7,762 | €2,993 | -€4,769 | -61.4% |
| Plant, machinery and equipment | 23 | €1,970 | €1,761 | -€209 | -10.6% |
| Furniture and vehicles | 24 | €5,792 | €1,232 | -€4,560 | -78.7% |
| Current assets | 29/58 | €78,296 | €128,817 | +€50,521 | +64.5% |
| Amounts receivable within one year | 40/41 | €9,944 | €17,545 | +€7,601 | +76.4% |
| Trade receivables | 40 | €9,714 | €17,545 | +€7,831 | +80.6% |
| Other amounts receivable | 41 | €230 | - | -€230 | |
| Cash at bank and in hand | 54/58 | €68,352 | €109,558 | +€41,205 | +60.3% |
| Deferred charges and accrued income | 490/1 | - | €1,714 | +€1,714 | |
| Total equity and liabilities | 10/49 | €86,058 | €131,810 | +€45,753 | +53.2% |
| Equity | 10/15 | €72,590 | €116,204 | +€43,613 | +60.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,590 | €114,204 | +€43,613 | +61.8% |
| Amounts payable | 17/49 | €13,467 | €15,607 | +€2,139 | +15.9% |
| Amounts payable after more than one year | 17 | €547 | - | -€547 | |
| Financial debts | 170/4 | €547 | - | -€547 | |
| Amounts payable within one year | 42/48 | €12,920 | €15,607 | +€2,686 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €1,048 | €547 | -€501 | -47.8% |
| Trade debts | 44 | €1,988 | €2,117 | +€129 | +6.5% |
| Suppliers | 440/4 | €1,988 | €2,117 | +€129 | +6.5% |
| Taxes, remuneration and social security | 45 | €9,885 | €12,943 | +€3,058 | +30.9% |
| Taxes | 450/3 | €9,885 | €12,943 | +€3,058 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,544 | €2,128 | -€416 | -16.4% |
| Other operating charges | 640/8 | €793 | €3,341 | +€2,548 | +321.3% |
| Gross operating margin | 9900 | €42,658 | €64,432 | +€21,774 | +51.0% |
| Operating profit (loss) | 9901 | €39,322 | €58,963 | +€19,642 | +50.0% |
| Financial charges | 65/66B | €1,893 | €2,029 | +€135 | +7.2% |
| Recurring financial charges | 65 | €1,893 | €2,029 | +€135 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €37,428 | €56,934 | +€19,506 | +52.1% |
| Income taxes | 67/77 | €8,346 | €13,321 | +€4,975 | +59.6% |
| Profit (loss) for the period | 9904 | €29,082 | €43,613 | +€14,531 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,082 | €43,613 | +€14,531 | +50.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.