Leiemotors: 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.
Leiemotors
Largest movements
- Stocks and contracts +€29,497
up €29,497 (+23.8%), from €124,148 to €153,645
- Cash -€14,680
down €14,680 (-9.2%), from €159,201 to €144,521
mainly Stocks and contracts (-€29,497) and Tax, wage and social debts (-€14,792)
- Receivables within one year +€8,170
up €8,170 (+43.0%), from €19,022 to €27,192
of which Trade receivables: +€8,170
- Tangible fixed assets -€5,129
down €5,129 (-33.5%), from €15,322 to €10,194
of which Plant, machinery and equipment: -€4,654
- Trade debts +€17,800
up €17,800 (+258%), from €6,893 to €24,693
- Profit (loss) carried forward +€17,523
up €17,523 (+11.5%), from €152,063 to €169,586
- Tax, wage and social debts -€14,792
down €14,792 (-53.3%), from €27,777 to €12,985
of which Taxes: -€15,465
- Gross operating margin +€6,586
up €6,586 (+7.8%), from €83,982 to €90,568
- Taxes +€6,033
up €6,033 (+46.1%), from €13,083 to €19,116
- Financial income -€2,932
no longer reported in 2025 (was €2,932)
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 | €317,694 | €335,552 | +€17,858 | +5.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,322 | €10,194 | -€5,129 | -33.5% |
| Tangible fixed assets | 22/27 | €15,322 | €10,194 | -€5,129 | -33.5% |
| Land and buildings | 22 | €1,858 | €1,383 | -€475 | -25.6% |
| Plant, machinery and equipment | 23 | €13,464 | €8,810 | -€4,654 | -34.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €302,371 | €325,358 | +€22,987 | +7.6% |
| Stocks and contracts in progress | 3 | €124,148 | €153,645 | +€29,497 | +23.8% |
| Stocks | 30/36 | €124,148 | €153,645 | +€29,497 | +23.8% |
| Amounts receivable within one year | 40/41 | €19,022 | €27,192 | +€8,170 | +43.0% |
| Trade receivables | 40 | €19,022 | €27,192 | +€8,170 | +43.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €159,201 | €144,521 | -€14,680 | -9.2% |
| Total equity and liabilities | 10/49 | €317,694 | €335,552 | +€17,858 | +5.6% |
| Equity | 10/15 | €204,918 | €222,442 | +€17,523 | +8.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,855 | €32,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,229 | €1,229 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,229 | €1,229 | = | 0.0% |
| Distributable reserves | 133 | €31,626 | €31,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,063 | €169,586 | +€17,523 | +11.5% |
| Amounts payable | 17/49 | €112,775 | €113,110 | +€335 | +0.3% |
| Amounts payable within one year | 42/48 | €112,775 | €113,110 | +€335 | +0.3% |
| Trade debts | 44 | €6,893 | €24,693 | +€17,800 | +258% |
| Suppliers | 440/4 | €6,893 | €24,693 | +€17,800 | +258% |
| Taxes, remuneration and social security | 45 | €27,777 | €12,985 | -€14,792 | -53.3% |
| Taxes | 450/3 | €26,431 | €10,966 | -€15,465 | -58.5% |
| Remuneration and social security | 454/9 | €1,346 | €2,019 | +€673 | +50.0% |
| Other amounts payable | 47/48 | €78,105 | €75,432 | -€2,673 | -3.4% |
| Remuneration, social security and pensions | 62 | €47,356 | €46,721 | -€634 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,129 | €5,129 | = | 0.0% |
| Other operating charges | 640/8 | €1,583 | €1,346 | -€237 | -15.0% |
| Gross operating margin | 9900 | €83,982 | €90,568 | +€6,586 | +7.8% |
| Operating profit (loss) | 9901 | €29,915 | €37,372 | +€7,457 | +24.9% |
| Financial income | 75/76B | €2,932 | - | -€2,932 | |
| Recurring financial income | 75 | €2,932 | - | -€2,932 | |
| Financial charges | 65/66B | €538 | €733 | +€195 | +36.3% |
| Recurring financial charges | 65 | €538 | €733 | +€195 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | €32,309 | €36,639 | +€4,330 | +13.4% |
| Income taxes | 67/77 | €13,083 | €19,116 | +€6,033 | +46.1% |
| Profit (loss) for the period | 9904 | €19,226 | €17,523 | -€1,703 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,226 | €17,523 | -€1,703 | -8.9% |
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 30 October 2026 via checked.be.