Leieborg: 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.
What changed
Leieborg
NACE 87.202, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.0m
2024 · €884,034+€1.1m
Equity
€27.4m
2024 · €25.6m+€1.7m
Cash
€2.1m
2024 · €3.2m-€1.1m
Balance sheet total
€51.0m
2024 · €39.5m+€11.5m
Largest movements
Assets
- Tangible fixed assets +€17.1m
up €17.1m (+96.1%), from €17.8m to €34.9m
of which Land and buildings: +€17.2m
- Current investments -€6.1m
down €6.1m (-43.5%), from €14.0m to €7.9m
- Receivables within one year +€1.9m
up €1.9m (+112.0%), from €1.7m to €3.6m
of which Other amounts receivable: +€1.9m
- Cash -€1.1m
down €1.1m (-35.6%), from €3.2m to €2.1m
mainly Investment in fixed assets (net) (-€19.3m) and Receivables within one year (-€1.9m)
Equity and liabilities
- Debts after one year +€9.3m
up €9.3m (+309.7%), from €3.0m to €12.3m
- Reserves +€2.0m
up €2.0m (+12.3%), from €15.9m to €17.8m
- Debts within one year +€738,367
up €738,367 (+9.1%), from €8.1m to €8.8m
of which Tax, wage and social debts: +€515,095
Income statement
- Staff costs +€1.5m
up €1.5m (+4.5%), from €33.7m to €35.2m
- Depreciation +€712,024
up €712,024 (+47.5%), from €1.5m to €2.2m
- Turnover +€398,444
up €398,444 (+10.3%), from €3.9m to €4.3m
- Services and other goods -€123,735
down €123,735 (-3.0%), from €4.1m to €4.0m
- Other operating income -€77,416
down €77,416 (-5.7%), from €1.4m to €1.3m
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.
Result 2024
€884,034
Turnover
+€398,444
Other operating income
-€77,416
Goods and materials
-€5,422
Services and other goods
+€123,735
Staff costs
-€1.5m
Depreciation
-€712,024
Write-downs
-€15,647
Other operating charges
-€16,644
Other operating items
+€3.0m
Financial income
-€61,054
Financial charges
-€48,057
Result 2025
€2.0m
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.
From operations
+€3.0m
Investment
-€13.2m
Financing
+€9.1m
Cash 2024
€3.2m
From operations (derived)
+€3.0m
Net result for the year
+€2.0m
Depreciation
+€2.2m
Receivables after one year
+€306,178
Smaller working-capital items
+€13,765
Receivables within one year
-€1.9m
Provisions
-€316,854
Debts within one year
+€738,367
Investment (derived)
-€13.2m
Investment in fixed assets (net)
-€19.3m
Current investments
+€6.1m
Financing
+€9.1m
Debts after one year
+€9.3m
Contributions, distributions and other
-€231,907
Cash 2025
€2.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,489,443 | €50,952,527 | +€11.5m | +29.0% |
| Fixed assets | 21/28 | €17,876,110 | €34,944,745 | +€17.1m | +95.5% |
| Intangible fixed assets | 21 | €88,167 | €74,325 | -€13,842 | -15.7% |
| Tangible fixed assets | 22/27 | €17,781,616 | €34,864,058 | +€17.1m | +96.1% |
| Land and buildings | 22 | €15,580,230 | €32,757,078 | +€17.2m | +110.2% |
| Plant, machinery and equipment | 23 | €1,514,269 | €1,381,680 | -€132,590 | -8.8% |
| Furniture and vehicles | 24 | €439,229 | €477,414 | +€38,184 | +8.7% |
| Assets under construction and advance payments | 27 | €247,887 | €247,887 | = | 0.0% |
| Financial fixed assets | 28 | €6,327 | €6,362 | +€35 | +0.6% |
| Other financial fixed assets | 284/8 | €6,327 | €6,362 | +€35 | +0.6% |
| Amounts receivable and cash guarantees | 285/8 | €6,327 | €6,362 | +€35 | +0.6% |
| Current assets | 29/58 | €21,613,333 | €16,007,782 | -€5.6m | -25.9% |
| Amounts receivable after more than one year | 29 | €2,143,247 | €1,837,069 | -€306,178 | -14.3% |
| Other amounts receivable | 291 | €2,143,247 | €1,837,069 | -€306,178 | -14.3% |
| Stocks and contracts in progress | 3 | €283,008 | €264,049 | -€18,959 | -6.7% |
| Stocks | 30/36 | €283,008 | €264,049 | -€18,959 | -6.7% |
| Raw materials and consumables | 30/31 | €283,008 | €264,049 | -€18,959 | -6.7% |
| Amounts receivable within one year | 40/41 | €1,708,184 | €3,621,542 | +€1.9m | +112.0% |
| Trade receivables | 40 | €952,789 | €1,001,436 | +€48,646 | +5.1% |
| Other amounts receivable | 41 | €755,394 | €2,620,106 | +€1.9m | +246.9% |
| Current investments | 50/53 | €13,962,623 | €7,888,158 | -€6.1m | -43.5% |
| Cash at bank and in hand | 54/58 | €3,225,824 | €2,078,283 | -€1.1m | -35.6% |
| Deferred charges and accrued income | 490/1 | €290,448 | €318,681 | +€28,234 | +9.7% |
| Total equity and liabilities | 10/49 | €39,489,443 | €50,952,527 | +€11.5m | +29.0% |
| Equity | 10/15 | €25,634,305 | €27,357,675 | +€1.7m | +6.7% |
| Contributions | 10/11 | €772,869 | €772,869 | = | 0.0% |
| Capital | 10 | €772,869 | €772,869 | = | 0.0% |
| Reserves | 13 | €15,868,247 | €17,823,524 | +€2.0m | +12.3% |
| Profit (loss) carried forward | 14 | €3,601,284 | €3,601,284 | = | 0.0% |
| Investment grants | 15 | €5,391,905 | €5,159,998 | -€231,907 | -4.3% |
| Provisions and deferred taxes | 16 | €2,754,347 | €2,437,493 | -€316,854 | -11.5% |
| Provisions for liabilities and charges | 160/5 | €2,754,347 | €2,437,493 | -€316,854 | -11.5% |
| Pensions and similar obligations | 160 | €31,712 | €7,155 | -€24,557 | -77.4% |
| Other liabilities and charges | 164/5 | €2,722,635 | €2,430,338 | -€292,297 | -10.7% |
| Amounts payable | 17/49 | €11,100,792 | €21,157,360 | +€10.1m | +90.6% |
| Amounts payable after more than one year | 17 | €3,001,102 | €12,296,264 | +€9.3m | +309.7% |
| Financial debts | 170/4 | €3,001,102 | €12,296,264 | +€9.3m | +309.7% |
| Credit institutions | 173 | €3,001,102 | €12,296,264 | +€9.3m | +309.7% |
| Amounts payable within one year | 42/48 | €8,094,997 | €8,833,364 | +€738,367 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €340,640 | €657,510 | +€316,869 | +93.0% |
| Trade debts | 44 | €1,064,818 | €973,432 | -€91,387 | -8.6% |
| Suppliers | 440/4 | €1,064,818 | €973,432 | -€91,387 | -8.6% |
| Taxes, remuneration and social security | 45 | €6,668,091 | €7,183,187 | +€515,095 | +7.7% |
| Taxes | 450/3 | €438,299 | €460,371 | +€22,072 | +5.0% |
| Remuneration and social security | 454/9 | €6,229,792 | €6,722,815 | +€493,023 | +7.9% |
| Accrued charges and deferred income | 492/3 | €4,694 | €27,733 | +€23,039 | +490.8% |
| Operating income | 70/76A | €42,009,734 | €44,922,024 | +€2.9m | +6.9% |
| Turnover | 70 | €3,863,394 | €4,261,838 | +€398,444 | +10.3% |
| Membership fees, donations, legacies and grants | 73 | €36,785,081 | €39,380,543 | +€2.6m | +7.1% |
| Other operating income | 74 | €1,357,060 | €1,279,644 | -€77,416 | -5.7% |
| Non-recurring operating income | 76A | €4,200 | - | -€4,200 | |
| Operating charges | 60/66A | €41,290,402 | €43,022,338 | +€1.7m | +4.2% |
| Goods for resale, raw materials and consumables | 60 | €1,742,439 | €1,747,861 | +€5,422 | +0.3% |
| Purchases | 600/8 | €1,725,574 | €1,728,901 | +€3,327 | +0.2% |
| Change in stocks: decrease (increase) | 609 | €16,864 | €18,959 | +€2,095 | +12.4% |
| Services and other goods | 61 | €4,095,595 | €3,971,860 | -€123,735 | -3.0% |
| Remuneration, social security and pensions | 62 | €33,691,662 | €35,194,167 | +€1.5m | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498,789 | €2,210,812 | +€712,024 | +47.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,850 | €9,797 | +€15,647 | |
| Other operating charges | 640/8 | €188,051 | €204,695 | +€16,644 | +8.9% |
| Operating profit (loss) | 9901 | €719,333 | €1,899,687 | +€1.2m | +164.1% |
| Financial income | 75/76B | €261,025 | €199,971 | -€61,054 | -23.4% |
| Recurring financial income | 75 | €261,025 | €199,971 | -€61,054 | -23.4% |
| Income from current assets | 751 | €258,154 | €199,765 | -€58,389 | -22.6% |
| Other financial income | 752/9 | €2,871 | €206 | -€2,665 | -92.8% |
| Financial charges | 65/66B | €96,324 | €144,381 | +€48,057 | +49.9% |
| Recurring financial charges | 65 | €96,324 | €144,381 | +€48,057 | +49.9% |
| Debt charges | 650 | €90,424 | €137,906 | +€47,482 | +52.5% |
| Other financial charges | 652/9 | €5,899 | €6,475 | +€575 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €884,034 | €1,955,277 | +€1.1m | +121.2% |
| Profit (loss) for the period | 9904 | €884,034 | €1,955,277 | +€1.1m | +121.2% |
| Profit (loss) for the period to be appropriated | 9905 | €884,034 | €1,955,277 | +€1.1m | +121.2% |
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 10 October 2026 via checked.be.