LEIELAND: 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.
LEIELAND
Largest movements
- Tangible fixed assets -€21,447
down €21,447 (-20.6%), from €103,866 to €82,419
of which Plant, machinery and equipment: -€15,053
- Receivables within one year -€12,534
down €12,534 (-9.3%), from €134,933 to €122,399
- Cash -€10,141
down €10,141 (-77.2%), from €13,141 to €3,000
mainly Trade debts (-€30,462) and Debts after one year (-€21,502)
- Trade debts -€30,462
down €30,462 (-41.7%), from €73,107 to €42,645
- Debts after one year -€21,502
down €21,502 (-29.5%), from €72,777 to €51,275
- Profit (loss) carried forward +€8,854
up €8,854 (+62.9%), from -€14,083 to -€5,229
- Current portion of long-term debt -€4,347
down €4,347 (-16.8%), from €25,848 to €21,501
- Tax, wage and social debts +€3,570
up €3,570 (+18.5%), from €19,305 to €22,875
of which Taxes: +€2,990
- Gross operating margin +€27,066
up €27,066 (+19.0%), from €142,762 to €169,828
- Depreciation +€4,755
up €4,755 (+24.8%), from €19,202 to €23,957
- Staff costs +€4,737
up €4,737 (+3.8%), from €123,720 to €128,457
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 | €295,171 | €249,906 | -€45,265 | -15.3% |
| Fixed assets | 21/28 | €103,866 | €82,419 | -€21,447 | -20.6% |
| Tangible fixed assets | 22/27 | €103,866 | €82,419 | -€21,447 | -20.6% |
| Plant, machinery and equipment | 23 | €68,416 | €53,363 | -€15,053 | -22.0% |
| Furniture and vehicles | 24 | €27,983 | €22,969 | -€5,014 | -17.9% |
| Other tangible fixed assets | 26 | €7,467 | €6,087 | -€1,380 | -18.5% |
| Current assets | 29/58 | €191,305 | €167,487 | -€23,818 | -12.5% |
| Stocks and contracts in progress | 3 | €36,791 | €35,801 | -€990 | -2.7% |
| Stocks | 30/36 | €36,791 | €35,801 | -€990 | -2.7% |
| Amounts receivable within one year | 40/41 | €134,933 | €122,399 | -€12,534 | -9.3% |
| Trade receivables | 40 | €134,933 | €122,399 | -€12,534 | -9.3% |
| Cash at bank and in hand | 54/58 | €13,141 | €3,000 | -€10,141 | -77.2% |
| Deferred charges and accrued income | 490/1 | €6,440 | €6,287 | -€153 | -2.4% |
| Total equity and liabilities | 10/49 | €295,171 | €249,906 | -€45,265 | -15.3% |
| Equity | 10/15 | €100,836 | €109,690 | +€8,854 | +8.8% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €92,419 | €92,419 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,478 | €28,478 | = | 0.0% |
| Distributable reserves | 133 | €63,941 | €63,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,083 | -€5,229 | +€8,854 | +62.9% |
| Amounts payable | 17/49 | €194,335 | €140,216 | -€54,119 | -27.8% |
| Amounts payable after more than one year | 17 | €72,777 | €51,275 | -€21,502 | -29.5% |
| Financial debts | 170/4 | €72,777 | €51,275 | -€21,502 | -29.5% |
| Amounts payable within one year | 42/48 | €121,558 | €88,941 | -€32,617 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €25,848 | €21,501 | -€4,347 | -16.8% |
| Financial debts | 43 | €2,835 | €1,273 | -€1,562 | -55.1% |
| Credit institutions | 430/8 | €2,835 | €1,273 | -€1,562 | -55.1% |
| Trade debts | 44 | €73,107 | €42,645 | -€30,462 | -41.7% |
| Suppliers | 440/4 | €73,107 | €42,645 | -€30,462 | -41.7% |
| Taxes, remuneration and social security | 45 | €19,305 | €22,875 | +€3,570 | +18.5% |
| Taxes | 450/3 | €8,595 | €11,585 | +€2,990 | +34.8% |
| Remuneration and social security | 454/9 | €10,710 | €11,290 | +€580 | +5.4% |
| Other amounts payable | 47/48 | €463 | €647 | +€184 | +39.7% |
| Remuneration, social security and pensions | 62 | €123,720 | €128,457 | +€4,737 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,202 | €23,957 | +€4,755 | +24.8% |
| Other operating charges | 640/8 | €1,830 | €1,678 | -€152 | -8.3% |
| Non-recurring operating charges | 66A | €5,500 | - | -€5,500 | |
| Gross operating margin | 9900 | €142,762 | €169,828 | +€27,066 | +19.0% |
| Operating profit (loss) | 9901 | -€7,490 | €15,736 | +€23,226 | |
| Financial income | 75/76B | €87 | €187 | +€100 | +115% |
| Recurring financial income | 75 | €87 | €187 | +€100 | +115% |
| Financial charges | 65/66B | €6,408 | €6,786 | +€378 | +5.9% |
| Recurring financial charges | 65 | €6,408 | €6,786 | +€378 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,811 | €9,137 | +€22,948 | |
| Income taxes | 67/77 | €272 | €283 | +€11 | +4.0% |
| Profit (loss) for the period | 9904 | -€14,083 | €8,854 | +€22,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,083 | €8,854 | +€22,937 |
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 16 October 2026 via checked.be.