LEKA-GROUP: 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.
LEKA-GROUP
Largest movements
- Tangible fixed assets +€313,470
up €313,470 (+3,803%), from €8,242 to €321,712
of which Land and buildings: +€312,972
- Cash -€10,870
down €10,870 (-34.4%), from €31,575 to €20,705
mainly Investment in fixed assets (net) (-€335,842) and Net result for the year (-€11,155)
- Debts after one year +€301,864
new in 2025: €301,864
- Current portion of long-term debt +€12,927
new in 2025: €12,927
- Reserves -€10,035
down €10,035 (-100%), from €10,035 to €0
- Tax, wage and social debts -€4,967
down €4,967 (-82.7%), from €6,004 to €1,036
- Depreciation +€12,929
up €12,929 (+137%), from €9,444 to €22,373
- Financial charges +€6,944
up €6,944 (+1,515%), from €458 to €7,403
- Gross operating margin -€3,518
down €3,518 (-14.8%), from €23,700 to €20,182
- Taxes -€2,783
down €2,783 (-95.5%), from €2,914 to €131
- Other operating charges +€645
up €645 (+73.3%), from €880 to €1,525
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 | €54,609 | €353,813 | +€299,204 | +548% |
| Fixed assets | 21/28 | €8,243 | €321,713 | +€313,470 | +3,803% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -11.1% |
| Tangible fixed assets | 22/27 | €8,242 | €321,712 | +€313,470 | +3,803% |
| Land and buildings | 22 | - | €312,972 | +€312,972 | |
| Plant, machinery and equipment | 23 | €812 | €162 | -€650 | -80.1% |
| Furniture and vehicles | 24 | €5,632 | €7,580 | +€1,948 | +34.6% |
| Other tangible fixed assets | 26 | €1,799 | €999 | -€800 | -44.5% |
| Current assets | 29/58 | €46,366 | €32,100 | -€14,266 | -30.8% |
| Amounts receivable within one year | 40/41 | €10,384 | €10,193 | -€191 | -1.8% |
| Trade receivables | 40 | €10,384 | €10,193 | -€191 | -1.8% |
| Cash at bank and in hand | 54/58 | €31,575 | €20,705 | -€10,870 | -34.4% |
| Deferred charges and accrued income | 490/1 | €4,406 | €1,202 | -€3,204 | -72.7% |
| Total equity and liabilities | 10/49 | €54,609 | €353,813 | +€299,204 | +548% |
| Equity | 10/15 | €40,035 | €28,880 | -€11,155 | -27.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €10,035 | €0 | -€10,035 | -100% |
| Distributable reserves | 133 | €10,035 | €0 | -€10,035 | -100% |
| Profit (loss) carried forward | 14 | - | -€1,120 | -€1,120 | |
| Amounts payable | 17/49 | €14,574 | €324,933 | +€310,359 | +2,130% |
| Amounts payable after more than one year | 17 | - | €301,864 | +€301,864 | |
| Financial debts | 170/4 | - | €301,864 | +€301,864 | |
| Amounts payable within one year | 42/48 | €13,850 | €21,829 | +€7,979 | +57.6% |
| Current portion of amounts payable after more than one year | 42 | - | €12,927 | +€12,927 | |
| Trade debts | 44 | €645 | €665 | +€20 | +3.1% |
| Suppliers | 440/4 | €645 | €665 | +€20 | +3.1% |
| Taxes, remuneration and social security | 45 | €6,004 | €1,036 | -€4,967 | -82.7% |
| Taxes | 450/3 | €6,004 | €1,036 | -€4,967 | -82.7% |
| Other amounts payable | 47/48 | €7,201 | €7,201 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €724 | €1,240 | +€516 | +71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,444 | €22,373 | +€12,929 | +137% |
| Other operating charges | 640/8 | €880 | €1,525 | +€645 | +73.3% |
| Gross operating margin | 9900 | €23,700 | €20,182 | -€3,518 | -14.8% |
| Operating profit (loss) | 9901 | €13,376 | -€3,716 | -€17,092 | |
| Financial income | 75/76B | €31 | €94 | +€63 | +201% |
| Recurring financial income | 75 | €31 | €94 | +€63 | +201% |
| Financial charges | 65/66B | €458 | €7,403 | +€6,944 | +1,515% |
| Recurring financial charges | 65 | €458 | €7,403 | +€6,944 | +1,515% |
| Profit (loss) for the period before taxes | 9903 | €12,949 | -€11,024 | -€23,973 | |
| Income taxes | 67/77 | €2,914 | €131 | -€2,783 | -95.5% |
| Profit (loss) for the period | 9904 | €10,035 | -€11,155 | -€21,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,035 | -€11,155 | -€21,190 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.