LEIN ACCOUNTANCY: 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.
LEIN ACCOUNTANCY
Largest movements
- Current investments -€123,123
down €123,123 (-44.1%), from €278,944 to €155,822
- Cash +€74,305
up €74,305 (+23.1%), from €322,348 to €396,653
mainly Current investments (+€123,123) and Net result for the year (+€55,615)
- Tangible fixed assets -€32,295
down €32,295 (-10.4%), from €309,838 to €277,543
of which Land and buildings: -€19,502
- Receivables within one year -€17,938
down €17,938 (-11.9%), from €151,347 to €133,409
of which Trade receivables: -€14,340
- Debts after one year -€41,442
down €41,442 (-25.9%), from €159,775 to €118,333
- Reserves -€39,525
down €39,525 (-11.9%), from €332,215 to €292,690
- Other debts +€33,701
up €33,701 (+20.4%), from €165,338 to €199,038
- Tax, wage and social debts -€24,753
down €24,753 (-24.9%), from €99,421 to €74,667
of which Taxes: -€23,986
- Trade debts -€15,831
down €15,831 (-48.0%), from €32,961 to €17,130
- Gross operating margin -€149,602
down €149,602 (-29.9%), from €500,930 to €351,328
- Taxes -€26,034
down €26,034 (-48.9%), from €53,271 to €27,237
- Staff costs -€11,524
down €11,524 (-5.0%), from €230,491 to €218,966
- Financial charges -€8,126
down €8,126 (-30.6%), from €26,592 to €18,466
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 | €1,062,487 | €964,330 | -€98,157 | -9.2% |
| Fixed assets | 21/28 | €309,848 | €277,553 | -€32,295 | -10.4% |
| Tangible fixed assets | 22/27 | €309,838 | €277,543 | -€32,295 | -10.4% |
| Land and buildings | 22 | €266,776 | €247,274 | -€19,502 | -7.3% |
| Furniture and vehicles | 24 | €19,984 | €13,535 | -€6,449 | -32.3% |
| Other tangible fixed assets | 26 | €23,079 | €16,735 | -€6,344 | -27.5% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €752,639 | €686,777 | -€65,862 | -8.8% |
| Amounts receivable within one year | 40/41 | €151,347 | €133,409 | -€17,938 | -11.9% |
| Trade receivables | 40 | €147,713 | €133,373 | -€14,340 | -9.7% |
| Other amounts receivable | 41 | €3,634 | €36 | -€3,598 | -99.0% |
| Current investments | 50/53 | €278,944 | €155,822 | -€123,123 | -44.1% |
| Cash at bank and in hand | 54/58 | €322,348 | €396,653 | +€74,305 | +23.1% |
| Deferred charges and accrued income | 490/1 | - | €894 | +€894 | |
| Total equity and liabilities | 10/49 | €1,062,487 | €964,330 | -€98,157 | -9.2% |
| Equity | 10/15 | €558,357 | €513,832 | -€44,525 | -8.0% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €332,215 | €292,690 | -€39,525 | -11.9% |
| Distributable reserves | 133 | €332,215 | €292,690 | -€39,525 | -11.9% |
| Profit (loss) carried forward | 14 | €202,142 | €197,142 | -€5,000 | -2.5% |
| Amounts payable | 17/49 | €504,130 | €450,498 | -€53,632 | -10.6% |
| Amounts payable after more than one year | 17 | €159,775 | €118,333 | -€41,442 | -25.9% |
| Financial debts | 170/4 | €159,775 | €118,333 | -€41,442 | -25.9% |
| Amounts payable within one year | 42/48 | €344,355 | €332,165 | -€12,190 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €39,537 | €41,329 | +€1,792 | +4.5% |
| Trade debts | 44 | €32,961 | €17,130 | -€15,831 | -48.0% |
| Suppliers | 440/4 | €32,961 | €17,130 | -€15,831 | -48.0% |
| Advances received on contracts in progress | 46 | €7,098 | - | -€7,098 | |
| Taxes, remuneration and social security | 45 | €99,421 | €74,667 | -€24,753 | -24.9% |
| Taxes | 450/3 | €80,171 | €56,185 | -€23,986 | -29.9% |
| Remuneration and social security | 454/9 | €19,249 | €18,482 | -€767 | -4.0% |
| Other amounts payable | 47/48 | €165,338 | €199,038 | +€33,701 | +20.4% |
| Remuneration, social security and pensions | 62 | €230,491 | €218,966 | -€11,524 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,582 | €32,295 | -€287 | -0.9% |
| Other operating charges | 640/8 | €5,574 | €6,484 | +€910 | +16.3% |
| Gross operating margin | 9900 | €500,930 | €351,328 | -€149,602 | -29.9% |
| Operating profit (loss) | 9901 | €232,283 | €93,582 | -€138,701 | -59.7% |
| Financial income | 75/76B | €6,748 | €7,735 | +€987 | +14.6% |
| Recurring financial income | 75 | €6,748 | €7,735 | +€987 | +14.6% |
| Financial charges | 65/66B | €26,592 | €18,466 | -€8,126 | -30.6% |
| Recurring financial charges | 65 | €26,592 | €18,466 | -€8,126 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €212,440 | €82,852 | -€129,588 | -61.0% |
| Income taxes | 67/77 | €53,271 | €27,237 | -€26,034 | -48.9% |
| Profit (loss) for the period | 9904 | €159,168 | €55,615 | -€103,554 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €159,168 | €55,615 | -€103,554 | -65.1% |
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 28 October 2026 via checked.be.