LEKA: 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.
LEKA
Largest movements
- Tangible fixed assets -€7,464
down €7,464 (-5.1%), from €146,563 to €139,100
- Cash -€2,585
down €2,585 (-53.1%), from €4,865 to €2,281
mainly Net result for the year (-€4,521) and Other debts (-€3,851)
- Profit (loss) carried forward -€4,521
down €4,521 (-2.7%), from -€167,656 to -€172,178
- Other debts -€3,851
down €3,851 (-5.1%), from €75,265 to €71,414
- Accrued charges and deferred income -€1,676
down €1,676 (-22.9%), from €7,321 to €5,645
- Gross operating margin -€1,081
down €1,081 (-8.9%), from €12,133 to €11,053
- Financial charges -€413
down €413 (-7.0%), from €5,864 to €5,451
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 | €151,429 | €141,381 | -€10,048 | -6.6% |
| Fixed assets | 21/28 | €146,563 | €139,100 | -€7,464 | -5.1% |
| Tangible fixed assets | 22/27 | €146,563 | €139,100 | -€7,464 | -5.1% |
| Land and buildings | 22 | €146,563 | €139,100 | -€7,464 | -5.1% |
| Current assets | 29/58 | €4,865 | €2,281 | -€2,585 | -53.1% |
| Cash at bank and in hand | 54/58 | €4,865 | €2,281 | -€2,585 | -53.1% |
| Total equity and liabilities | 10/49 | €151,429 | €141,381 | -€10,048 | -6.6% |
| Equity | 10/15 | €68,844 | €64,322 | -€4,521 | -6.6% |
| Contributions | 10/11 | €215,000 | €215,000 | = | 0.0% |
| Capital | 10 | €215,000 | €215,000 | = | 0.0% |
| Issued capital | 100 | €215,000 | €215,000 | = | 0.0% |
| Reserves | 13 | €21,500 | €21,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,500 | €21,500 | = | 0.0% |
| Legal reserve | 130 | €21,500 | €21,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,656 | -€172,178 | -€4,521 | -2.7% |
| Amounts payable | 17/49 | €82,585 | €77,058 | -€5,527 | -6.7% |
| Amounts payable within one year | 42/48 | €75,265 | €71,414 | -€3,851 | -5.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €75,265 | €71,414 | -€3,851 | -5.1% |
| Accrued charges and deferred income | 492/3 | €7,321 | €5,645 | -€1,676 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,464 | €7,464 | = | 0.0% |
| Other operating charges | 640/8 | €2,579 | €2,660 | +€81 | +3.1% |
| Gross operating margin | 9900 | €12,133 | €11,053 | -€1,081 | -8.9% |
| Operating profit (loss) | 9901 | €2,091 | €929 | -€1,162 | -55.6% |
| Financial charges | 65/66B | €5,864 | €5,451 | -€413 | -7.0% |
| Recurring financial charges | 65 | €5,864 | €5,451 | -€413 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,773 | -€4,521 | -€749 | -19.8% |
| Profit (loss) for the period | 9904 | -€3,773 | -€4,521 | -€749 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,773 | -€4,521 | -€749 | -19.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.