Leimbergen: 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.
Leimbergen
Largest movements
- Stocks and contracts +€594,071
up €594,071 (+56.7%), from €1.0m to €1.6m
- Cash -€248,270
down €248,270 (-92.9%), from €267,333 to €19,063
mainly Stocks and contracts (-€594,071) and Trade debts (-€232,593)
- Receivables within one year -€108,781
down €108,781 (-97.6%), from €111,505 to €2,724
of which Trade receivables: -€63,695
- Other debts +€425,146
up €425,146 (+200%), from €213,091 to €638,237
- Reserves +€305,047
up €305,047 (+87.8%), from €347,488 to €652,535
of which Distributable reserves: +€305,047
- Profit (loss) carried forward -€258,051
no longer reported in 2025 (was €258,051)
- Trade debts -€232,593
down €232,593 (-54.2%), from €429,010 to €196,417
- Debts after one year -€60,466
down €60,466 (-3.1%), from €2.0m to €1.9m
- Gross operating margin +€65,208
up €65,208 (+22.9%), from €284,857 to €350,065
- Depreciation +€40,646
up €40,646 (+34.3%), from €118,440 to €159,085
- Taxes +€8,031
up €8,031 (+93.9%), from €8,554 to €16,585
- Financial charges -€4,649
down €4,649 (-5.1%), from €91,900 to €87,251
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 | €3,447,491 | €3,673,682 | +€226,191 | +6.6% |
| Fixed assets | 21/28 | €2,012,861 | €2,005,828 | -€7,034 | -0.3% |
| Tangible fixed assets | 22/27 | €2,012,861 | €2,005,828 | -€7,034 | -0.3% |
| Land and buildings | 22 | €2,004,237 | €1,995,771 | -€8,466 | -0.4% |
| Plant, machinery and equipment | 23 | €2,752 | €2,495 | -€258 | -9.4% |
| Furniture and vehicles | 24 | €5,872 | €7,562 | +€1,690 | +28.8% |
| Current assets | 29/58 | €1,434,630 | €1,667,854 | +€233,225 | +16.3% |
| Stocks and contracts in progress | 3 | €1,047,764 | €1,641,835 | +€594,071 | +56.7% |
| Stocks | 30/36 | €1,047,764 | €1,641,835 | +€594,071 | +56.7% |
| Amounts receivable within one year | 40/41 | €111,505 | €2,724 | -€108,781 | -97.6% |
| Trade receivables | 40 | €66,419 | €2,724 | -€63,695 | -95.9% |
| Other amounts receivable | 41 | €45,086 | - | -€45,086 | |
| Cash at bank and in hand | 54/58 | €267,333 | €19,063 | -€248,270 | -92.9% |
| Deferred charges and accrued income | 490/1 | €8,027 | €4,232 | -€3,795 | -47.3% |
| Total equity and liabilities | 10/49 | €3,447,491 | €3,673,682 | +€226,191 | +6.6% |
| Equity | 10/15 | €720,539 | €767,535 | +€46,996 | +6.5% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €347,488 | €652,535 | +€305,047 | +87.8% |
| Tax-exempt reserves | 132 | €18,650 | €18,650 | = | 0.0% |
| Distributable reserves | 133 | €328,838 | €633,885 | +€305,047 | +92.8% |
| Profit (loss) carried forward | 14 | €258,051 | - | -€258,051 | |
| Amounts payable | 17/49 | €2,726,952 | €2,906,147 | +€179,195 | +6.6% |
| Amounts payable after more than one year | 17 | €1,952,199 | €1,891,734 | -€60,466 | -3.1% |
| Financial debts | 170/4 | €1,952,199 | €1,891,734 | -€60,466 | -3.1% |
| Amounts payable within one year | 42/48 | €774,752 | €1,014,413 | +€239,661 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €123,202 | €133,323 | +€10,121 | +8.2% |
| Trade debts | 44 | €429,010 | €196,417 | -€232,593 | -54.2% |
| Suppliers | 440/4 | €429,010 | €196,417 | -€232,593 | -54.2% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €7,449 | €46,437 | +€38,988 | +523% |
| Taxes | 450/3 | €2,554 | €46,437 | +€43,883 | +1,718% |
| Remuneration and social security | 454/9 | €4,895 | - | -€4,895 | |
| Other amounts payable | 47/48 | €213,091 | €638,237 | +€425,146 | +200% |
| Non-recurring operating income | 76A | €59 | - | -€59 | |
| Remuneration, social security and pensions | 62 | €31,858 | €31,179 | -€679 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,440 | €159,085 | +€40,646 | +34.3% |
| Other operating charges | 640/8 | €5,804 | €8,970 | +€3,166 | +54.5% |
| Gross operating margin | 9900 | €284,857 | €350,065 | +€65,208 | +22.9% |
| Operating profit (loss) | 9901 | €128,755 | €150,831 | +€22,076 | +17.1% |
| Financial charges | 65/66B | €91,900 | €87,251 | -€4,649 | -5.1% |
| Recurring financial charges | 65 | €91,900 | €87,251 | -€4,649 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €36,856 | €63,580 | +€26,725 | +72.5% |
| Income taxes | 67/77 | €8,554 | €16,585 | +€8,031 | +93.9% |
| Profit (loss) for the period | 9904 | €28,302 | €46,996 | +€18,694 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,302 | €46,996 | +€18,694 | +66.1% |
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 22 October 2026 via checked.be.