LEEROM: 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.
LEEROM
Largest movements
- Cash +€28,073
up €28,073 (+18.4%), from €152,926 to €180,999
mainly Net result for the year (+€70,934) and Receivables within one year (+€20,775)
- Receivables within one year -€20,775
down €20,775 (-63.4%), from €32,778 to €12,003
of which Trade receivables: -€18,150
- Deferred charges and accrued income +€16,367
new in 2025: €16,367
- Reserves +€70,934
up €70,934 (+33.8%), from €209,856 to €280,791
- Tax, wage and social debts -€52,336
down €52,336 (-42.2%), from €123,967 to €71,630
of which Taxes: -€67,028
- Gross operating margin -€186,888
down €186,888 (-66.6%), from €280,492 to €93,604
- Taxes -€45,736
down €45,736 (-65.4%), from €69,907 to €24,172
- Financial income +€3,096
new in 2025: €3,096
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 | €336,211 | €359,316 | +€23,106 | +6.9% |
| Fixed assets | 21/28 | €1,500 | €940 | -€560 | -37.3% |
| Tangible fixed assets | 22/27 | €1,500 | €940 | -€560 | -37.3% |
| Furniture and vehicles | 24 | €1,500 | €940 | -€560 | -37.3% |
| Current assets | 29/58 | €334,711 | €358,376 | +€23,665 | +7.1% |
| Amounts receivable within one year | 40/41 | €32,778 | €12,003 | -€20,775 | -63.4% |
| Trade receivables | 40 | €30,150 | €12,000 | -€18,150 | -60.2% |
| Other amounts receivable | 41 | €2,628 | €3 | -€2,625 | -99.9% |
| Current investments | 50/53 | €149,007 | €149,007 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,926 | €180,999 | +€28,073 | +18.4% |
| Deferred charges and accrued income | 490/1 | - | €16,367 | +€16,367 | |
| Total equity and liabilities | 10/49 | €336,211 | €359,316 | +€23,106 | +6.9% |
| Equity | 10/15 | €211,856 | €282,791 | +€70,934 | +33.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €209,856 | €280,791 | +€70,934 | +33.8% |
| Distributable reserves | 133 | €209,856 | €280,791 | +€70,934 | +33.8% |
| Amounts payable | 17/49 | €124,354 | €76,526 | -€47,828 | -38.5% |
| Amounts payable within one year | 42/48 | €124,354 | €76,126 | -€48,228 | -38.8% |
| Trade debts | 44 | €387 | €3,475 | +€3,088 | +797.1% |
| Suppliers | 440/4 | €387 | €3,475 | +€3,088 | +797.1% |
| Taxes, remuneration and social security | 45 | €123,967 | €71,630 | -€52,336 | -42.2% |
| Taxes | 450/3 | €101,158 | €34,130 | -€67,028 | -66.3% |
| Remuneration and social security | 454/9 | €22,809 | €37,500 | +€14,691 | +64.4% |
| Other amounts payable | 47/48 | - | €1,021 | +€1,021 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €560 | +€380 | +212.0% |
| Other operating charges | 640/8 | €437 | €459 | +€21 | +4.9% |
| Gross operating margin | 9900 | €280,492 | €93,604 | -€186,888 | -66.6% |
| Operating profit (loss) | 9901 | €279,876 | €92,586 | -€187,290 | -66.9% |
| Financial income | 75/76B | - | €3,096 | +€3,096 | |
| Recurring financial income | 75 | - | €3,096 | +€3,096 | |
| Financial charges | 65/66B | €112 | €576 | +€464 | +415.6% |
| Recurring financial charges | 65 | €112 | €576 | +€464 | +415.6% |
| Profit (loss) for the period before taxes | 9903 | €279,764 | €95,106 | -€184,658 | -66.0% |
| Income taxes | 67/77 | €69,907 | €24,172 | -€45,736 | -65.4% |
| Profit (loss) for the period | 9904 | €209,856 | €70,934 | -€138,922 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €209,856 | €70,934 | -€138,922 | -66.2% |
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.