LEEN EVERAERTS: 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.
LEEN EVERAERTS
Largest movements
- Cash -€81,596
down €81,596 (-78.4%), from €104,023 to €22,427
mainly Contributions, distributions and other (-€55,509) and Other debts (-€44,976)
- Receivables within one year -€3,141
down €3,141 (-17.3%), from €18,131 to €14,990
of which Trade receivables: -€5,474
- Tangible fixed assets -€1,829
down €1,829 (-33.2%), from €5,509 to €3,680
- Other debts -€44,976
down €44,976 (-80.2%), from €56,109 to €11,134
- Profit (loss) carried forward -€34,587
down €34,587 (-62.2%), from €55,643 to €21,056
- Tax, wage and social debts -€5,370
down €5,370 (-59.1%), from €9,088 to €3,719
- Trade debts -€1,659
down €1,659 (-65.2%), from €2,545 to €886
- Gross operating margin -€17,065
down €17,065 (-35.4%), from €48,260 to €31,195
- Depreciation -€4,795
down €4,795 (-72.4%), from €6,624 to €1,829
- Taxes -€2,429
down €2,429 (-27.6%), from €8,799 to €6,370
- Financial charges -€788
down €788 (-37.5%), from €2,102 to €1,314
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 | €128,386 | €41,795 | -€86,591 | -67.4% |
| Fixed assets | 21/28 | €5,509 | €3,680 | -€1,829 | -33.2% |
| Tangible fixed assets | 22/27 | €5,509 | €3,680 | -€1,829 | -33.2% |
| Furniture and vehicles | 24 | €5,509 | €3,680 | -€1,829 | -33.2% |
| Current assets | 29/58 | €122,877 | €38,115 | -€84,762 | -69.0% |
| Amounts receivable within one year | 40/41 | €18,131 | €14,990 | -€3,141 | -17.3% |
| Trade receivables | 40 | €18,131 | €12,657 | -€5,474 | -30.2% |
| Other amounts receivable | 41 | - | €2,333 | +€2,333 | |
| Cash at bank and in hand | 54/58 | €104,023 | €22,427 | -€81,596 | -78.4% |
| Deferred charges and accrued income | 490/1 | €723 | €698 | -€24 | -3.4% |
| Total equity and liabilities | 10/49 | €128,386 | €41,795 | -€86,591 | -67.4% |
| Equity | 10/15 | €60,643 | €26,056 | -€34,587 | -57.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,643 | €21,056 | -€34,587 | -62.2% |
| Amounts payable | 17/49 | €67,743 | €15,739 | -€52,004 | -76.8% |
| Amounts payable within one year | 42/48 | €67,743 | €15,739 | -€52,004 | -76.8% |
| Trade debts | 44 | €2,545 | €886 | -€1,659 | -65.2% |
| Suppliers | 440/4 | €2,545 | €886 | -€1,659 | -65.2% |
| Taxes, remuneration and social security | 45 | €9,088 | €3,719 | -€5,370 | -59.1% |
| Taxes | 450/3 | €9,088 | €3,719 | -€5,370 | -59.1% |
| Other amounts payable | 47/48 | €56,109 | €11,134 | -€44,976 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,624 | €1,829 | -€4,795 | -72.4% |
| Other operating charges | 640/8 | €1,386 | €934 | -€452 | -32.6% |
| Non-recurring operating charges | 66A | €537 | - | -€537 | |
| Gross operating margin | 9900 | €48,260 | €31,195 | -€17,065 | -35.4% |
| Operating profit (loss) | 9901 | €39,712 | €28,432 | -€11,280 | -28.4% |
| Financial income | 75/76B | €321 | €174 | -€147 | -45.8% |
| Recurring financial income | 75 | €321 | €174 | -€147 | -45.8% |
| Financial charges | 65/66B | €2,102 | €1,314 | -€788 | -37.5% |
| Recurring financial charges | 65 | €2,102 | €1,314 | -€788 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €37,932 | €27,293 | -€10,639 | -28.0% |
| Income taxes | 67/77 | €8,799 | €6,370 | -€2,429 | -27.6% |
| Profit (loss) for the period | 9904 | €29,133 | €20,923 | -€8,211 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,133 | €20,923 | -€8,211 | -28.2% |
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 18 October 2026 via checked.be.