LEENCATRA: 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.
LEENCATRA
Largest movements
- Tangible fixed assets -€49,711
down €49,711 (-39.4%), from €126,158 to €76,447
of which Furniture and vehicles: -€53,308
- Receivables within one year +€38,178
up €38,178 (+26.3%), from €144,893 to €183,071
of which Other amounts receivable: +€47,320
- Deferred charges and accrued income -€9,933
down €9,933 (-86.4%), from €11,501 to €1,568
- Debts after one year -€40,329
down €40,329 (-43.7%), from €92,364 to €52,035
- Tax, wage and social debts +€25,637
up €25,637 (+90.3%), from €28,392 to €54,029
- Accrued charges and deferred income -€15,577
down €15,577 (-95.2%), from €16,366 to €789
- Reserves +€14,449
up €14,449 (+23.0%), from €62,848 to €77,298
- Trade debts -€5,963
down €5,963 (-27.6%), from €21,577 to €15,614
- Gross operating margin -€32,100
down €32,100 (-30.9%), from €103,805 to €71,705
- Taxes -€9,628
down €9,628 (-59.4%), from €16,215 to €6,586
- Depreciation -€3,480
down €3,480 (-7.7%), from €44,927 to €41,447
- Other operating charges +€2,839
new in 2024: €2,839
- Financial charges +€1,341
up €1,341 (+26.6%), from €5,043 to €6,384
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,552 | €261,085 | -€21,467 | -7.6% |
| Fixed assets | 21/28 | €126,158 | €76,447 | -€49,711 | -39.4% |
| Tangible fixed assets | 22/27 | €126,158 | €76,447 | -€49,711 | -39.4% |
| Plant, machinery and equipment | 23 | €1,300 | €4,897 | +€3,597 | +277% |
| Furniture and vehicles | 24 | €124,857 | €71,549 | -€53,308 | -42.7% |
| Current assets | 29/58 | €156,394 | €184,639 | +€28,244 | +18.1% |
| Amounts receivable within one year | 40/41 | €144,893 | €183,071 | +€38,178 | +26.3% |
| Trade receivables | 40 | €17,640 | €8,498 | -€9,142 | -51.8% |
| Other amounts receivable | 41 | €127,253 | €174,572 | +€47,320 | +37.2% |
| Deferred charges and accrued income | 490/1 | €11,501 | €1,568 | -€9,933 | -86.4% |
| Total equity and liabilities | 10/49 | €282,552 | €261,085 | -€21,467 | -7.6% |
| Equity | 10/15 | €83,840 | €98,290 | +€14,449 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,848 | €77,298 | +€14,449 | +23.0% |
| Distributable reserves | 133 | €62,848 | €77,298 | +€14,449 | +23.0% |
| Profit (loss) carried forward | 14 | €2,392 | €2,392 | = | 0.0% |
| Amounts payable | 17/49 | €198,711 | €162,796 | -€35,916 | -18.1% |
| Amounts payable after more than one year | 17 | €92,364 | €52,035 | -€40,329 | -43.7% |
| Financial debts | 170/4 | €92,364 | €52,035 | -€40,329 | -43.7% |
| Amounts payable within one year | 42/48 | €89,982 | €109,972 | +€19,990 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €39,887 | €40,329 | +€443 | +1.1% |
| Trade debts | 44 | €21,577 | €15,614 | -€5,963 | -27.6% |
| Suppliers | 440/4 | €21,577 | €15,614 | -€5,963 | -27.6% |
| Taxes, remuneration and social security | 45 | €28,392 | €54,029 | +€25,637 | +90.3% |
| Taxes | 450/3 | €28,392 | €54,029 | +€25,637 | +90.3% |
| Other amounts payable | 47/48 | €127 | €0 | -€127 | -100% |
| Accrued charges and deferred income | 492/3 | €16,366 | €789 | -€15,577 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,927 | €41,447 | -€3,480 | -7.7% |
| Other operating charges | 640/8 | - | €2,839 | +€2,839 | |
| Gross operating margin | 9900 | €103,805 | €71,705 | -€32,100 | -30.9% |
| Operating profit (loss) | 9901 | €58,877 | €27,419 | -€31,458 | -53.4% |
| Financial income | 75/76B | €100 | €0 | -€100 | -100% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -100% |
| Financial charges | 65/66B | €5,043 | €6,384 | +€1,341 | +26.6% |
| Recurring financial charges | 65 | €5,043 | €6,384 | +€1,341 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €53,934 | €21,035 | -€32,899 | -61.0% |
| Income taxes | 67/77 | €16,215 | €6,586 | -€9,628 | -59.4% |
| Profit (loss) for the period | 9904 | €37,720 | €14,449 | -€23,271 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,720 | €14,449 | -€23,271 | -61.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.