LEIE PELS: 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.
LEIE PELS
Largest movements
- Cash +€3,000
up €3,000 (+26.1%), from €11,499 to €14,500
mainly Receivables within one year (+€2,542) and Depreciation (+€1,114)
- Receivables within one year -€2,542
down €2,542 (-6.8%), from €37,654 to €35,111
of which Trade receivables: -€3,000
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€1,637
down €1,637 (-59.5%), from €2,751 to €1,114
- Other operating charges -€1,128
down €1,128 (-35.3%), from €3,199 to €2,071
- Gross operating margin -€486
down €486 (-11.8%), from €4,111 to €3,624
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 | €184,434 | €183,778 | -€656 | -0.4% |
| Fixed assets | 21/28 | €135,029 | €133,915 | -€1,114 | -0.8% |
| Tangible fixed assets | 22/27 | €135,029 | €133,915 | -€1,114 | -0.8% |
| Land and buildings | 22 | €133,605 | €132,967 | -€637 | -0.5% |
| Plant, machinery and equipment | 23 | €1,425 | €948 | -€477 | -33.5% |
| Current assets | 29/58 | €49,405 | €49,863 | +€458 | +0.9% |
| Amounts receivable within one year | 40/41 | €37,654 | €35,111 | -€2,542 | -6.8% |
| Trade receivables | 40 | €17,470 | €14,470 | -€3,000 | -17.2% |
| Other amounts receivable | 41 | €20,184 | €20,641 | +€458 | +2.3% |
| Cash at bank and in hand | 54/58 | €11,499 | €14,500 | +€3,000 | +26.1% |
| Deferred charges and accrued income | 490/1 | €252 | €252 | = | 0.0% |
| Total equity and liabilities | 10/49 | €184,434 | €183,778 | -€656 | -0.4% |
| Equity | 10/15 | €181,133 | €181,369 | +€236 | +0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €99,746 | €99,746 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,349 | €46,349 | = | 0.0% |
| Distributable reserves | 133 | €47,200 | €47,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,414 | €19,650 | +€236 | +1.2% |
| Amounts payable | 17/49 | €3,301 | €2,409 | -€892 | -27.0% |
| Amounts payable within one year | 42/48 | €3,301 | €2,409 | -€892 | -27.0% |
| Trade debts | 44 | €2,671 | €1,967 | -€703 | -26.3% |
| Suppliers | 440/4 | €2,671 | €1,967 | -€703 | -26.3% |
| Taxes, remuneration and social security | 45 | €44 | €44 | = | 0.0% |
| Taxes | 450/3 | €44 | €44 | = | 0.0% |
| Other amounts payable | 47/48 | €586 | €398 | -€189 | -32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,751 | €1,114 | -€1,637 | -59.5% |
| Other operating charges | 640/8 | €3,199 | €2,071 | -€1,128 | -35.3% |
| Gross operating margin | 9900 | €4,111 | €3,624 | -€486 | -11.8% |
| Operating profit (loss) | 9901 | -€1,839 | €439 | +€2,278 | |
| Financial charges | 65/66B | €200 | €203 | +€3 | +1.4% |
| Recurring financial charges | 65 | €200 | €203 | +€3 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,040 | €236 | +€2,275 | |
| Profit (loss) for the period | 9904 | -€2,040 | €236 | +€2,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,040 | €236 | +€2,275 |
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 1 November 2026 via checked.be.