LEÏKA: 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.
LEÏKA
Largest movements
- Cash -€114,423
down €114,423 (-82.0%), from €139,623 to €25,200
mainly Tax, wage and social debts (-€113,286) and Receivables within one year (-€24,329)
- Receivables within one year +€24,329
up €24,329 (+14.3%), from €170,219 to €194,548
of which Other amounts receivable: +€24,329
- Tangible fixed assets -€13,754
down €13,754 (-3.2%), from €426,837 to €413,083
of which Land and buildings: -€17,819
- Tax, wage and social debts -€113,286
down €113,286 (-98.3%), from €115,259 to €1,974
- Profit (loss) carried forward +€7,755
up €7,755 (+2.1%), from €366,883 to €374,638
- Depreciation +€14,451
up €14,451 (+183%), from €7,912 to €22,363
- Gross operating margin +€13,891
up €13,891 (+67.6%), from €20,550 to €34,441
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 | €736,888 | €632,831 | -€104,057 | -14.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €426,837 | €413,083 | -€13,754 | -3.2% |
| Tangible fixed assets | 22/27 | €426,837 | €413,083 | -€13,754 | -3.2% |
| Land and buildings | 22 | €421,750 | €403,932 | -€17,819 | -4.2% |
| Furniture and vehicles | 24 | €5,087 | €9,151 | +€4,064 | +79.9% |
| Current assets | 29/58 | €310,051 | €219,748 | -€90,303 | -29.1% |
| Amounts receivable within one year | 40/41 | €170,219 | €194,548 | +€24,329 | +14.3% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €170,219 | €194,548 | +€24,329 | +14.3% |
| Cash at bank and in hand | 54/58 | €139,623 | €25,200 | -€114,423 | -82.0% |
| Deferred charges and accrued income | 490/1 | €210 | - | -€210 | |
| Total equity and liabilities | 10/49 | €736,888 | €632,831 | -€104,057 | -14.1% |
| Equity | 10/15 | €366,883 | €374,638 | +€7,755 | +2.1% |
| Profit (loss) carried forward | 14 | €366,883 | €374,638 | +€7,755 | +2.1% |
| Amounts payable | 17/49 | €370,005 | €258,193 | -€111,812 | -30.2% |
| Amounts payable within one year | 42/48 | €370,005 | €258,193 | -€111,812 | -30.2% |
| Trade debts | 44 | €1,507 | €2,980 | +€1,474 | +97.8% |
| Suppliers | 440/4 | €1,507 | €2,980 | +€1,474 | +97.8% |
| Taxes, remuneration and social security | 45 | €115,259 | €1,974 | -€113,286 | -98.3% |
| Taxes | 450/3 | €115,259 | €1,974 | -€113,286 | -98.3% |
| Other amounts payable | 47/48 | €253,239 | €253,239 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,912 | €22,363 | +€14,451 | +183% |
| Other operating charges | 640/8 | €3,565 | €3,289 | -€275 | -7.7% |
| Gross operating margin | 9900 | €20,550 | €34,441 | +€13,891 | +67.6% |
| Operating profit (loss) | 9901 | €9,074 | €8,789 | -€285 | -3.1% |
| Financial income | 75/76B | €903 | €1,016 | +€113 | +12.5% |
| Recurring financial income | 75 | €903 | €1,016 | +€113 | +12.5% |
| Financial charges | 65/66B | €74 | €76 | +€2 | +2.5% |
| Recurring financial charges | 65 | €74 | €76 | +€2 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €9,903 | €9,729 | -€174 | -1.8% |
| Income taxes | 67/77 | €2,148 | €1,974 | -€175 | -8.1% |
| Profit (loss) for the period | 9904 | €7,754 | €7,755 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,754 | €7,755 | +€0 | 0.0% |
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 24 October 2026 via checked.be.