Leigh Development: 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.
Leigh Development
Largest movements
- Cash +€16,490
up €16,490 (+2838.2%), from €581 to €17,071
mainly Other debts (+€20,874) and Tax, wage and social debts (+€3,580)
- Receivables within one year -€978
no longer reported in 2025 (was €978)
of which Trade receivables: -€908
- Tangible fixed assets -€223
down €223 (-7.0%), from €3,172 to €2,949
- Other debts +€20,874
up €20,874 (+443.3%), from €4,709 to €25,583
- Profit (loss) carried forward -€8,985
down €8,985 (-362.6%), from -€2,478 to -€11,463
- Tax, wage and social debts +€3,580
new in 2025: €3,580
- Gross operating margin -€2,515
down €2,515 (-88.3%), from -€2,847 to -€5,362
- Taxes +€1,562
up €1,562, from -€1,002 to €560
- Depreciation -€759
down €759 (-24.7%), from €3,067 to €2,308
- Financial charges +€384
up €384 (+457.1%), from €84 to €468
- Financial income +€76
up €76 (+316.7%), from €24 to €100
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,731 | €20,215 | +€15,484 | +327.3% |
| Fixed assets | 21/28 | €3,172 | €2,949 | -€223 | -7.0% |
| Tangible fixed assets | 22/27 | €3,172 | €2,949 | -€223 | -7.0% |
| Furniture and vehicles | 24 | €3,172 | €2,949 | -€223 | -7.0% |
| Current assets | 29/58 | €1,559 | €17,266 | +€15,707 | +1007.5% |
| Amounts receivable within one year | 40/41 | €978 | - | -€978 | |
| Trade receivables | 40 | €908 | - | -€908 | |
| Other amounts receivable | 41 | €70 | - | -€70 | |
| Cash at bank and in hand | 54/58 | €581 | €17,071 | +€16,490 | +2838.2% |
| Deferred charges and accrued income | 490/1 | - | €195 | +€195 | |
| Total equity and liabilities | 10/49 | €4,731 | €20,215 | +€15,484 | +327.3% |
| Equity | 10/15 | €22 | -€8,963 | -€8,985 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,478 | -€11,463 | -€8,985 | -362.6% |
| Amounts payable | 17/49 | €4,709 | €29,178 | +€24,469 | +519.6% |
| Amounts payable within one year | 42/48 | €4,709 | €29,178 | +€24,469 | +519.6% |
| Trade debts | 44 | - | €15 | +€15 | |
| Suppliers | 440/4 | - | €15 | +€15 | |
| Taxes, remuneration and social security | 45 | - | €3,580 | +€3,580 | |
| Taxes | 450/3 | - | €3,580 | +€3,580 | |
| Other amounts payable | 47/48 | €4,709 | €25,583 | +€20,874 | +443.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,067 | €2,308 | -€759 | -24.7% |
| Other operating charges | 640/8 | €447 | €387 | -€60 | -13.4% |
| Gross operating margin | 9900 | -€2,847 | -€5,362 | -€2,515 | -88.3% |
| Operating profit (loss) | 9901 | -€6,361 | -€8,057 | -€1,696 | -26.7% |
| Financial income | 75/76B | €24 | €100 | +€76 | +316.7% |
| Recurring financial income | 75 | €24 | €100 | +€76 | +316.7% |
| Financial charges | 65/66B | €84 | €468 | +€384 | +457.1% |
| Recurring financial charges | 65 | €84 | €468 | +€384 | +457.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,421 | -€8,425 | -€2,004 | -31.2% |
| Income taxes | 67/77 | -€1,002 | €560 | +€1,562 | |
| Profit (loss) for the period | 9904 | -€5,419 | -€8,985 | -€3,566 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,419 | -€8,985 | -€3,566 | -65.8% |
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 12 October 2026 via checked.be.