LEEN MOONEN: 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 MOONEN
Largest movements
- Cash +€22,974
up €22,974 (+459%), from €5,006 to €27,980
mainly Net result for the year (+€26,364) and Tax, wage and social debts (+€7,159)
- Tangible fixed assets +€1,267
new in 2025: €1,267
- Profit (loss) carried forward +€26,364
up €26,364 (+68.4%), from -€38,530 to -€12,166
- Other debts -€8,099
down €8,099 (-23.3%), from €34,775 to €26,676
- Tax, wage and social debts +€7,159
up €7,159 (+178%), from €4,016 to €11,175
- Trade debts -€659
down €659 (-67.9%), from €971 to €312
- Gross operating margin +€17,634
up €17,634 (+88.4%), from €19,959 to €37,593
- Taxes +€5,722
up €5,722 (+116%), from €4,938 to €10,660
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 | €19,832 | €44,597 | +€24,765 | +125% |
| Fixed assets | 21/28 | - | €1,267 | +€1,267 | |
| Tangible fixed assets | 22/27 | - | €1,267 | +€1,267 | |
| Plant, machinery and equipment | 23 | - | €1,267 | +€1,267 | |
| Current assets | 29/58 | €19,832 | €43,330 | +€23,498 | +118% |
| Amounts receivable within one year | 40/41 | €14,826 | €14,971 | +€145 | +1.0% |
| Trade receivables | 40 | €14,826 | €14,971 | +€145 | +1.0% |
| Cash at bank and in hand | 54/58 | €5,006 | €27,980 | +€22,974 | +459% |
| Deferred charges and accrued income | 490/1 | - | €379 | +€379 | |
| Total equity and liabilities | 10/49 | €19,832 | €44,597 | +€24,765 | +125% |
| Equity | 10/15 | -€19,930 | €6,434 | +€26,364 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,530 | -€12,166 | +€26,364 | +68.4% |
| Amounts payable | 17/49 | €39,762 | €38,163 | -€1,599 | -4.0% |
| Amounts payable within one year | 42/48 | €39,762 | €38,163 | -€1,599 | -4.0% |
| Trade debts | 44 | €971 | €312 | -€659 | -67.9% |
| Suppliers | 440/4 | €971 | €312 | -€659 | -67.9% |
| Taxes, remuneration and social security | 45 | €4,016 | €11,175 | +€7,159 | +178% |
| Taxes | 450/3 | €4,016 | €11,175 | +€7,159 | +178% |
| Other amounts payable | 47/48 | €34,775 | €26,676 | -€8,099 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €32 | +€32 | |
| Other operating charges | 640/8 | €449 | €462 | +€13 | +2.9% |
| Gross operating margin | 9900 | €19,959 | €37,593 | +€17,634 | +88.4% |
| Operating profit (loss) | 9901 | €19,510 | €37,099 | +€17,589 | +90.2% |
| Financial charges | 65/66B | €56 | €75 | +€19 | +33.9% |
| Recurring financial charges | 65 | €56 | €75 | +€19 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €19,454 | €37,024 | +€17,570 | +90.3% |
| Income taxes | 67/77 | €4,938 | €10,660 | +€5,722 | +116% |
| Profit (loss) for the period | 9904 | €14,516 | €26,364 | +€11,848 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,516 | €26,364 | +€11,848 | +81.6% |
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 26 October 2026 via checked.be.