LEKARI: 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.
LEKARI
Largest movements
- Tangible fixed assets +€241,971
up €241,971 (+78.7%), from €307,349 to €549,319
of which Land and buildings: +€240,789
- Receivables within one year +€25,341
up €25,341 (+281.3%), from €9,008 to €34,349
of which Other amounts receivable: +€24,731
- Cash -€21,992
down €21,992 (-23.1%), from €95,313 to €73,321
mainly Investment in fixed assets (net) (-€254,266) and Contributions, distributions and other (-€198,000)
- Debts after one year +€199,289
up €199,289 (+67.1%), from €296,951 to €496,240
- Current portion of long-term debt +€27,419
up €27,419 (+65.0%), from €42,197 to €69,617
- Other debts +€14,177
up €14,177 (+451.3%), from €3,141 to €17,318
- Trade debts +€7,003
up €7,003 (+19.5%), from €35,974 to €42,977
- Gross operating margin +€203,554
up €203,554 (+206.0%), from €98,806 to €302,361
- Taxes +€46,382
up €46,382 (+391.8%), from €11,837 to €58,218
- Depreciation -€34,682
down €34,682 (-73.8%), from €46,977 to €12,296
- Staff costs +€18,057
new in 2025: €18,057
- Financial charges +€8,815
up €8,815 (+186.7%), from €4,723 to €13,538
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 | €412,699 | €661,385 | +€248,685 | +60.3% |
| Fixed assets | 21/28 | €307,349 | €549,319 | +€241,971 | +78.7% |
| Tangible fixed assets | 22/27 | €307,349 | €549,319 | +€241,971 | +78.7% |
| Land and buildings | 22 | €305,378 | €546,167 | +€240,789 | +78.8% |
| Plant, machinery and equipment | 23 | €1,286 | €991 | -€295 | -22.9% |
| Furniture and vehicles | 24 | €685 | €2,161 | +€1,476 | +215.6% |
| Current assets | 29/58 | €105,351 | €112,065 | +€6,715 | +6.4% |
| Amounts receivable within one year | 40/41 | €9,008 | €34,349 | +€25,341 | +281.3% |
| Trade receivables | 40 | - | €610 | +€610 | |
| Other amounts receivable | 41 | €9,008 | €33,739 | +€24,731 | +274.5% |
| Cash at bank and in hand | 54/58 | €95,313 | €73,321 | -€21,992 | -23.1% |
| Deferred charges and accrued income | 490/1 | €1,030 | €4,396 | +€3,366 | +327.0% |
| Total equity and liabilities | 10/49 | €412,699 | €661,385 | +€248,685 | +60.3% |
| Equity | 10/15 | €34,436 | €31,978 | -€2,458 | -7.1% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,636 | €178 | -€2,458 | -93.3% |
| Amounts payable | 17/49 | €378,263 | €629,407 | +€251,143 | +66.4% |
| Amounts payable after more than one year | 17 | €296,951 | €496,240 | +€199,289 | +67.1% |
| Financial debts | 170/4 | €296,951 | €496,240 | +€199,289 | +67.1% |
| Amounts payable within one year | 42/48 | €81,313 | €133,167 | +€51,854 | +63.8% |
| Current portion of amounts payable after more than one year | 42 | €42,197 | €69,617 | +€27,419 | +65.0% |
| Trade debts | 44 | €35,974 | €42,977 | +€7,003 | +19.5% |
| Suppliers | 440/4 | €35,974 | €42,977 | +€7,003 | +19.5% |
| Taxes, remuneration and social security | 45 | - | €3,255 | +€3,255 | |
| Taxes | 450/3 | - | €166 | +€166 | |
| Remuneration and social security | 454/9 | - | €3,089 | +€3,089 | |
| Other amounts payable | 47/48 | €3,141 | €17,318 | +€14,177 | +451.3% |
| Remuneration, social security and pensions | 62 | - | €18,057 | +€18,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,977 | €12,296 | -€34,682 | -73.8% |
| Other operating charges | 640/8 | €2,657 | €4,716 | +€2,059 | +77.5% |
| Gross operating margin | 9900 | €98,806 | €302,361 | +€203,554 | +206.0% |
| Operating profit (loss) | 9901 | €49,172 | €267,292 | +€218,120 | +443.6% |
| Financial income | 75/76B | €23 | €6 | -€17 | -74.0% |
| Recurring financial income | 75 | €23 | €6 | -€17 | -74.0% |
| Financial charges | 65/66B | €4,723 | €13,538 | +€8,815 | +186.7% |
| Recurring financial charges | 65 | €4,723 | €13,538 | +€8,815 | +186.7% |
| Profit (loss) for the period before taxes | 9903 | €44,473 | €253,760 | +€209,288 | +470.6% |
| Income taxes | 67/77 | €11,837 | €58,218 | +€46,382 | +391.8% |
| Profit (loss) for the period | 9904 | €32,636 | €195,542 | +€162,906 | +499.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,636 | €195,542 | +€162,906 | +499.2% |
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 7 October 2026 via checked.be.