LEFLOT: 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.
LEFLOT
Largest movements
- Receivables within one year +€8,411
up €8,411 (+51.0%), from €16,500 to €24,912
of which Other amounts receivable: +€8,682
- Cash -€1,767
down €1,767 (-7.5%), from €23,605 to €21,838
mainly Receivables within one year (-€8,411) and Deferred charges and accrued income (-€36)
- Tangible fixed assets -€1,333
down €1,333 (-22.5%), from €5,922 to €4,589
- Profit (loss) carried forward +€2,922
no longer reported in 2025 (was -€2,922)
- Trade debts +€1,443
up €1,443 (+885.4%), from €163 to €1,605
- Tax, wage and social debts +€600
new in 2025: €600
- Depreciation -€7,368
down €7,368 (-84.7%), from €8,701 to €1,333
- Taxes +€1,891
up €1,891, from -€66 to €1,825
- Gross operating margin +€549
up €549 (+8.1%), from €6,773 to €7,322
- Financial income +€293
up €293 (+42.9%), from €684 to €977
- Other operating charges +€94
up €94 (+5.9%), from €1,581 to €1,675
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 | €47,247 | €52,594 | +€5,348 | +11.3% |
| Fixed assets | 21/28 | €6,138 | €4,805 | -€1,333 | -21.7% |
| Tangible fixed assets | 22/27 | €5,922 | €4,589 | -€1,333 | -22.5% |
| Plant, machinery and equipment | 23 | €2,288 | €1,740 | -€547 | -23.9% |
| Furniture and vehicles | 24 | €216 | - | -€216 | |
| Other tangible fixed assets | 26 | €3,419 | €2,849 | -€570 | -16.7% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €41,109 | €47,789 | +€6,681 | +16.3% |
| Amounts receivable within one year | 40/41 | €16,500 | €24,912 | +€8,411 | +51.0% |
| Trade receivables | 40 | €3,311 | €3,040 | -€271 | -8.2% |
| Other amounts receivable | 41 | €13,190 | €21,871 | +€8,682 | +65.8% |
| Cash at bank and in hand | 54/58 | €23,605 | €21,838 | -€1,767 | -7.5% |
| Deferred charges and accrued income | 490/1 | €1,003 | €1,039 | +€36 | +3.6% |
| Total equity and liabilities | 10/49 | €47,247 | €52,594 | +€5,348 | +11.3% |
| Equity | 10/15 | €47,061 | €50,366 | +€3,305 | +7.0% |
| Contributions | 10/11 | €24,790 | €24,790 | = | 0.0% |
| Reserves | 13 | €25,193 | €25,576 | +€383 | +1.5% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €22,714 | €23,097 | +€383 | +1.7% |
| Profit (loss) carried forward | 14 | -€2,922 | - | +€2,922 | |
| Amounts payable | 17/49 | €185 | €2,228 | +€2,043 | +1102.2% |
| Amounts payable within one year | 42/48 | €163 | €2,205 | +€2,043 | +1253.7% |
| Trade debts | 44 | €163 | €1,605 | +€1,443 | +885.4% |
| Suppliers | 440/4 | €163 | €1,605 | +€1,443 | +885.4% |
| Taxes, remuneration and social security | 45 | - | €600 | +€600 | |
| Taxes | 450/3 | - | €600 | +€600 | |
| Accrued charges and deferred income | 492/3 | €22 | €23 | +€0 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,701 | €1,333 | -€7,368 | -84.7% |
| Other operating charges | 640/8 | €1,581 | €1,675 | +€94 | +5.9% |
| Gross operating margin | 9900 | €6,773 | €7,322 | +€549 | +8.1% |
| Operating profit (loss) | 9901 | -€3,510 | €4,314 | +€7,824 | |
| Financial income | 75/76B | €684 | €977 | +€293 | +42.9% |
| Recurring financial income | 75 | €684 | €977 | +€293 | +42.9% |
| Financial charges | 65/66B | €162 | €161 | -€1 | -0.3% |
| Recurring financial charges | 65 | €162 | €161 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,988 | €5,130 | +€8,117 | |
| Income taxes | 67/77 | -€66 | €1,825 | +€1,891 | |
| Profit (loss) for the period | 9904 | -€2,922 | €3,305 | +€6,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,922 | €3,305 | +€6,227 |
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.