Leeuwenhard: 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.
Leeuwenhard
Largest movements
- Cash +€187,917
up €187,917 (+977%), from €19,232 to €207,149
mainly Other debts (+€322,702) and Receivables within one year (+€182,453)
- Receivables within one year -€182,453
down €182,453 (-56.2%), from €324,700 to €142,247
of which Trade receivables: -€183,575
- Other debts +€322,702
up €322,702 (+2,436%), from €13,248 to €335,950
- Reserves -€286,524
down €286,524 (-98.1%), from €291,981 to €5,457
- Tax, wage and social debts -€33,743
down €33,743 (-92.5%), from €36,465 to €2,723
- Taxes -€2,550
down €2,550 (-10.1%), from €25,310 to €22,760
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 | €346,844 | €352,396 | +€5,552 | +1.6% |
| Current assets | 29/58 | €346,844 | €352,396 | +€5,552 | +1.6% |
| Amounts receivable within one year | 40/41 | €324,700 | €142,247 | -€182,453 | -56.2% |
| Trade receivables | 40 | €319,700 | €136,125 | -€183,575 | -57.4% |
| Other amounts receivable | 41 | €5,000 | €6,122 | +€1,122 | +22.4% |
| Cash at bank and in hand | 54/58 | €19,232 | €207,149 | +€187,917 | +977% |
| Deferred charges and accrued income | 490/1 | €2,913 | €3,000 | +€87 | +3.0% |
| Total equity and liabilities | 10/49 | €346,844 | €352,396 | +€5,552 | +1.6% |
| Equity | 10/15 | €296,981 | €10,457 | -€286,524 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €291,981 | €5,457 | -€286,524 | -98.1% |
| Distributable reserves | 133 | €291,981 | €5,457 | -€286,524 | -98.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €49,863 | €341,939 | +€292,076 | +586% |
| Amounts payable within one year | 42/48 | €49,863 | €341,939 | +€292,076 | +586% |
| Trade debts | 44 | €150 | €3,266 | +€3,116 | +2,078% |
| Suppliers | 440/4 | €150 | €3,266 | +€3,116 | +2,078% |
| Taxes, remuneration and social security | 45 | €36,465 | €2,723 | -€33,743 | -92.5% |
| Taxes | 450/3 | €36,465 | €2,723 | -€33,743 | -92.5% |
| Other amounts payable | 47/48 | €13,248 | €335,950 | +€322,702 | +2,436% |
| Other operating charges | 640/8 | €508 | €687 | +€178 | +35.1% |
| Gross operating margin | 9900 | €118,379 | €117,871 | -€508 | -0.4% |
| Operating profit (loss) | 9901 | €117,871 | €117,184 | -€687 | -0.6% |
| Financial charges | 65/66B | €1,470 | €948 | -€522 | -35.5% |
| Recurring financial charges | 65 | €1,470 | €948 | -€522 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €116,401 | €116,236 | -€165 | -0.1% |
| Income taxes | 67/77 | €25,310 | €22,760 | -€2,550 | -10.1% |
| Profit (loss) for the period | 9904 | €91,091 | €93,476 | +€2,385 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,091 | €93,476 | +€2,385 | +2.6% |
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 31 October 2026 via checked.be.