LEIRE-NEYRINCK: 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.
LEIRE-NEYRINCK
Largest movements
- Cash +€30,565
up €30,565 (+201%), from €15,186 to €45,750
mainly Depreciation (+€19,594) and Net result for the year (+€13,323)
- Tangible fixed assets -€19,094
down €19,094 (-8.2%), from €233,686 to €214,593
of which Land and buildings: -€11,422
- Receivables within one year +€3,290
up €3,290 (+52.7%), from €6,242 to €9,532
of which Trade receivables: +€4,385
- Profit (loss) carried forward +€13,323
up €13,323 (+49.6%), from -€26,853 to -€13,530
- Trade debts +€9,034
up €9,034 (+640%), from €1,412 to €10,446
- Debts after one year -€6,150
down €6,150 (-33.2%), from €18,522 to €12,371
- Gross operating margin +€20,300
up €20,300 (+129%), from €15,760 to €36,060
- Other operating charges -€1,394
down €1,394 (-49.6%), from €2,811 to €1,417
- Depreciation -€722
down €722 (-3.6%), from €20,316 to €19,594
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,205 | €282,266 | +€13,061 | +4.9% |
| Fixed assets | 21/28 | €236,609 | €217,016 | -€19,594 | -8.3% |
| Intangible fixed assets | 21 | €1,123 | €623 | -€500 | -44.5% |
| Tangible fixed assets | 22/27 | €233,686 | €214,593 | -€19,094 | -8.2% |
| Land and buildings | 22 | €221,132 | €209,710 | -€11,422 | -5.2% |
| Plant, machinery and equipment | 23 | €12,163 | €4,883 | -€7,281 | -59.9% |
| Other tangible fixed assets | 26 | €391 | - | -€391 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €32,595 | €65,250 | +€32,655 | +100% |
| Stocks and contracts in progress | 3 | €8,398 | €7,048 | -€1,350 | -16.1% |
| Stocks | 30/36 | €8,398 | €7,048 | -€1,350 | -16.1% |
| Amounts receivable within one year | 40/41 | €6,242 | €9,532 | +€3,290 | +52.7% |
| Trade receivables | 40 | - | €4,385 | +€4,385 | |
| Other amounts receivable | 41 | €6,242 | €5,147 | -€1,095 | -17.5% |
| Cash at bank and in hand | 54/58 | €15,186 | €45,750 | +€30,565 | +201% |
| Deferred charges and accrued income | 490/1 | €2,769 | €2,920 | +€151 | +5.4% |
| Total equity and liabilities | 10/49 | €269,205 | €282,266 | +€13,061 | +4.9% |
| Equity | 10/15 | €239,649 | €252,972 | +€13,323 | +5.6% |
| Contributions | 10/11 | €235,100 | €235,100 | = | 0.0% |
| Reserves | 13 | €31,402 | €31,402 | = | 0.0% |
| Distributable reserves | 133 | €31,402 | €31,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,853 | -€13,530 | +€13,323 | +49.6% |
| Amounts payable | 17/49 | €29,556 | €29,294 | -€262 | -0.9% |
| Amounts payable after more than one year | 17 | €18,522 | €12,371 | -€6,150 | -33.2% |
| Financial debts | 170/4 | €18,522 | €12,371 | -€6,150 | -33.2% |
| Amounts payable within one year | 42/48 | €11,034 | €16,923 | +€5,889 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €8,269 | €6,477 | -€1,792 | -21.7% |
| Trade debts | 44 | €1,412 | €10,446 | +€9,034 | +640% |
| Suppliers | 440/4 | €1,412 | €10,446 | +€9,034 | +640% |
| Taxes, remuneration and social security | 45 | €742 | - | -€742 | |
| Taxes | 450/3 | €658 | - | -€658 | |
| Remuneration and social security | 454/9 | €83 | - | -€83 | |
| Other amounts payable | 47/48 | €612 | - | -€612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,316 | €19,594 | -€722 | -3.6% |
| Other operating charges | 640/8 | €2,811 | €1,417 | -€1,394 | -49.6% |
| Gross operating margin | 9900 | €15,760 | €36,060 | +€20,300 | +129% |
| Operating profit (loss) | 9901 | -€7,367 | €15,049 | +€22,416 | |
| Financial income | 75/76B | €100 | €0 | -€100 | -99.9% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -99.9% |
| Financial charges | 65/66B | €1,893 | €1,727 | -€167 | -8.8% |
| Recurring financial charges | 65 | €1,893 | €1,727 | -€167 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,160 | €13,323 | +€22,483 | |
| Profit (loss) for the period | 9904 | -€9,160 | €13,323 | +€22,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,160 | €13,323 | +€22,483 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.