LEIRS: what changed
Two fiscal 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.
LEIRS
Largest movements
- Cash +€17,606
up €17,606 (+39.3%), from €44,753 to €62,359
mainly Net result for the year (+€16,831) and Receivables within one year (+€4,214)
- Receivables within one year -€4,214
down €4,214 (-45.6%), from €9,249 to €5,035
of which Trade receivables: -€3,691
- Deferred charges and accrued income +€3,562
new in 2025: €3,562
- Reserves +€16,831
up €16,831 (+63.2%), from €26,627 to €43,457
of which Distributable reserves: +€16,831
- Trade debts -€1,754
down €1,754 (-87.1%), from €2,014 to €259
- Other debts +€1,627
up €1,627 (+20.7%), from €7,862 to €9,489
- Gross operating margin +€26,615
up €26,615, from -€6,215 to €20,400
- Other operating charges +€1,806
up €1,806 (+357.4%), from €505 to €2,312
- Taxes +€1,683
new in 2025: €1,683
- Financial income +€577
up €577 (+196.1%), from €294 to €871
- Financial charges +€446
new in 2025: €446
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 | €55,502 | €72,206 | +€16,704 | +30.1% |
| Current assets | 29/58 | €55,502 | €72,206 | +€16,704 | +30.1% |
| Stocks and contracts in progress | 3 | €1,500 | €1,250 | -€250 | -16.7% |
| Stocks | 30/36 | €1,500 | €1,250 | -€250 | -16.7% |
| Amounts receivable within one year | 40/41 | €9,249 | €5,035 | -€4,214 | -45.6% |
| Trade receivables | 40 | €3,691 | €0 | -€3,691 | -100.0% |
| Other amounts receivable | 41 | €5,558 | €5,035 | -€523 | -9.4% |
| Cash at bank and in hand | 54/58 | €44,753 | €62,359 | +€17,606 | +39.3% |
| Deferred charges and accrued income | 490/1 | - | €3,562 | +€3,562 | |
| Total equity and liabilities | 10/49 | €55,502 | €72,206 | +€16,704 | +30.1% |
| Equity | 10/15 | €45,627 | €62,457 | +€16,831 | +36.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €26,627 | €43,457 | +€16,831 | +63.2% |
| Tax-exempt reserves | 132 | €2,041 | €2,041 | = | 0.0% |
| Distributable reserves | 133 | €24,586 | €41,416 | +€16,831 | +68.5% |
| Amounts payable | 17/49 | €9,875 | €9,748 | -€127 | -1.3% |
| Amounts payable within one year | 42/48 | €9,875 | €9,748 | -€127 | -1.3% |
| Trade debts | 44 | €2,014 | €259 | -€1,754 | -87.1% |
| Suppliers | 440/4 | €2,014 | €259 | -€1,754 | -87.1% |
| Other amounts payable | 47/48 | €7,862 | €9,489 | +€1,627 | +20.7% |
| Other operating charges | 640/8 | €505 | €2,312 | +€1,806 | +357.4% |
| Gross operating margin | 9900 | -€6,215 | €20,400 | +€26,615 | |
| Operating profit (loss) | 9901 | -€6,721 | €18,088 | +€24,809 | |
| Financial income | 75/76B | €294 | €871 | +€577 | +196.1% |
| Recurring financial income | 75 | €294 | €871 | +€577 | +196.1% |
| Financial charges | 65/66B | - | €446 | +€446 | |
| Recurring financial charges | 65 | - | €446 | +€446 | |
| Profit (loss) for the period before taxes | 9903 | -€6,426 | €18,514 | +€24,940 | |
| Income taxes | 67/77 | - | €1,683 | +€1,683 | |
| Profit (loss) for the period | 9904 | -€6,426 | €16,831 | +€23,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,426 | €16,831 | +€23,257 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.