LEIDER: 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.
LEIDER
Largest movements
- Receivables within one year +€17,541
up €17,541 (+309%), from €5,671 to €23,212
of which Other amounts receivable: +€13,403
- Cash -€17,269
no longer reported in 2025 (was €17,269)
mainly Receivables within one year (-€17,541) and Trade debts (-€13,887)
- Tangible fixed assets -€5,886
no longer reported in 2025 (was €5,886)
- Trade debts -€13,887
no longer reported in 2025 (was €13,887)
- Reserves +€12,267
up €12,267 (+361%), from €3,399 to €15,666
- Other debts -€5,715
no longer reported in 2025 (was €5,715)
- Tax, wage and social debts +€1,604
up €1,604 (+49.6%), from €3,233 to €4,838
of which Taxes: +€2,154
- Gross operating margin +€8,119
up €8,119 (+109%), from €7,428 to €15,547
- Depreciation -€1,714
no longer reported in 2025 (was €1,714)
- Taxes +€1,587
up €1,587 (+97.6%), from €1,625 to €3,212
- Other operating charges -€588
down €588 (-89.6%), from €657 to €68
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 | €29,235 | €23,503 | -€5,731 | -19.6% |
| Fixed assets | 21/28 | €5,886 | - | -€5,886 | |
| Tangible fixed assets | 22/27 | €5,886 | - | -€5,886 | |
| Plant, machinery and equipment | 23 | €5,886 | - | -€5,886 | |
| Current assets | 29/58 | €23,348 | €23,503 | +€155 | +0.7% |
| Amounts receivable within one year | 40/41 | €5,671 | €23,212 | +€17,541 | +309% |
| Trade receivables | 40 | €3,362 | €7,500 | +€4,138 | +123% |
| Other amounts receivable | 41 | €2,309 | €15,712 | +€13,403 | +581% |
| Cash at bank and in hand | 54/58 | €17,269 | - | -€17,269 | |
| Deferred charges and accrued income | 490/1 | €408 | €292 | -€117 | -28.6% |
| Total equity and liabilities | 10/49 | €29,235 | €23,503 | -€5,731 | -19.6% |
| Equity | 10/15 | €6,399 | €18,666 | +€12,267 | +192% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,399 | €15,666 | +€12,267 | +361% |
| Distributable reserves | 133 | €3,399 | €15,666 | +€12,267 | +361% |
| Amounts payable | 17/49 | €22,836 | €4,838 | -€17,998 | -78.8% |
| Amounts payable within one year | 42/48 | €22,836 | €4,838 | -€17,998 | -78.8% |
| Trade debts | 44 | €13,887 | - | -€13,887 | |
| Suppliers | 440/4 | €13,887 | - | -€13,887 | |
| Taxes, remuneration and social security | 45 | €3,233 | €4,838 | +€1,604 | +49.6% |
| Taxes | 450/3 | €2,684 | €4,838 | +€2,154 | +80.3% |
| Remuneration and social security | 454/9 | €550 | - | -€550 | |
| Other amounts payable | 47/48 | €5,715 | - | -€5,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,714 | - | -€1,714 | |
| Other operating charges | 640/8 | €657 | €68 | -€588 | -89.6% |
| Gross operating margin | 9900 | €7,428 | €15,547 | +€8,119 | +109% |
| Operating profit (loss) | 9901 | €5,058 | €15,479 | +€10,421 | +206% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €36 | - | -€36 | |
| Recurring financial charges | 65 | €36 | - | -€36 | |
| Profit (loss) for the period before taxes | 9903 | €5,024 | €15,479 | +€10,455 | +208% |
| Income taxes | 67/77 | €1,625 | €3,212 | +€1,587 | +97.6% |
| Profit (loss) for the period | 9904 | €3,399 | €12,267 | +€8,868 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €3,399 | €12,267 | +€8,868 | +261% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.