LEKDETECTIE.BE: 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.
LEKDETECTIE.BE
Largest movements
- Tangible fixed assets -€20,991
down €20,991 (-21.5%), from €97,539 to €76,548
of which Furniture and vehicles: -€15,925
- Current investments +€10,146
up €10,146 (+25.4%), from €40,000 to €50,146
- Receivables within one year +€5,955
up €5,955 (+49.9%), from €11,936 to €17,891
of which Trade receivables: +€5,700
- Cash +€4,977
up €4,977 (+8.0%), from €61,946 to €66,922
mainly Other debts (+€35,835) and Depreciation (+€20,991)
- Other debts +€35,835
new in 2025: €35,835
- Reserves -€22,865
down €22,865 (-27.7%), from €82,422 to €59,557
of which Distributable reserves: -€22,865
- Debts after one year -€8,795
down €8,795 (-86.8%), from €10,137 to €1,341
- Trade debts -€3,316
down €3,316 (-77.3%), from €4,289 to €973
- Gross operating margin +€4,135
up €4,135 (+11.9%), from €34,699 to €38,834
- Taxes +€1,460
up €1,460 (+40.2%), from €3,635 to €5,095
- Financial income +€1,253
up €1,253 (+888%), from €141 to €1,394
- Depreciation +€504
up €504 (+2.5%), from €20,487 to €20,991
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 | €211,420 | €211,507 | +€87 | 0.0% |
| Fixed assets | 21/28 | €97,539 | €76,548 | -€20,991 | -21.5% |
| Tangible fixed assets | 22/27 | €97,539 | €76,548 | -€20,991 | -21.5% |
| Land and buildings | 22 | €42,966 | €41,235 | -€1,731 | -4.0% |
| Plant, machinery and equipment | 23 | €9,155 | €5,821 | -€3,335 | -36.4% |
| Furniture and vehicles | 24 | €45,417 | €29,492 | -€15,925 | -35.1% |
| Current assets | 29/58 | €113,881 | €134,959 | +€21,077 | +18.5% |
| Amounts receivable within one year | 40/41 | €11,936 | €17,891 | +€5,955 | +49.9% |
| Trade receivables | 40 | €8,083 | €13,783 | +€5,700 | +70.5% |
| Other amounts receivable | 41 | €3,853 | €4,108 | +€255 | +6.6% |
| Current investments | 50/53 | €40,000 | €50,146 | +€10,146 | +25.4% |
| Cash at bank and in hand | 54/58 | €61,946 | €66,922 | +€4,977 | +8.0% |
| Total equity and liabilities | 10/49 | €211,420 | €211,507 | +€87 | 0.0% |
| Equity | 10/15 | €179,047 | €156,182 | -€22,865 | -12.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €82,422 | €59,557 | -€22,865 | -27.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €80,567 | €57,702 | -€22,865 | -28.4% |
| Profit (loss) carried forward | 14 | €78,075 | €78,075 | = | 0.0% |
| Amounts payable | 17/49 | €32,373 | €55,325 | +€22,952 | +70.9% |
| Amounts payable after more than one year | 17 | €10,137 | €1,341 | -€8,795 | -86.8% |
| Financial debts | 170/4 | €10,137 | €1,341 | -€8,795 | -86.8% |
| Amounts payable within one year | 42/48 | €22,237 | €53,984 | +€31,747 | +143% |
| Current portion of amounts payable after more than one year | 42 | €10,205 | €8,795 | -€1,410 | -13.8% |
| Trade debts | 44 | €4,289 | €973 | -€3,316 | -77.3% |
| Suppliers | 440/4 | €4,289 | €973 | -€3,316 | -77.3% |
| Taxes, remuneration and social security | 45 | €7,742 | €8,381 | +€639 | +8.2% |
| Taxes | 450/3 | €7,742 | €8,381 | +€639 | +8.2% |
| Other amounts payable | 47/48 | - | €35,835 | +€35,835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,487 | €20,991 | +€504 | +2.5% |
| Other operating charges | 640/8 | €662 | €532 | -€131 | -19.7% |
| Gross operating margin | 9900 | €34,699 | €38,834 | +€4,135 | +11.9% |
| Operating profit (loss) | 9901 | €13,550 | €17,312 | +€3,762 | +27.8% |
| Financial income | 75/76B | €141 | €1,394 | +€1,253 | +888% |
| Recurring financial income | 75 | €141 | €1,394 | +€1,253 | +888% |
| Financial charges | 65/66B | €1,119 | €739 | -€380 | -34.0% |
| Recurring financial charges | 65 | €1,119 | €739 | -€380 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €12,573 | €17,967 | +€5,395 | +42.9% |
| Income taxes | 67/77 | €3,635 | €5,095 | +€1,460 | +40.2% |
| Profit (loss) for the period | 9904 | €8,938 | €12,872 | +€3,935 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,938 | €12,872 | +€3,935 | +44.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.