LEKON: 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.
LEKON
Largest movements
- Cash +€42,935
up €42,935 (+127.0%), from €33,817 to €76,752
mainly Net result for the year (+€24,582) and Current investments (+€17,000)
- Receivables within one year +€29,066
up €29,066 (+129.3%), from €22,480 to €51,546
- Current investments -€17,000
down €17,000 (-68.0%), from €25,000 to €8,000
- Tangible fixed assets -€14,957
down €14,957 (-25.3%), from €59,075 to €44,119
of which Furniture and vehicles: -€14,780
- Reserves +€24,582
up €24,582 (+20.6%), from €119,396 to €143,978
- Tax, wage and social debts +€12,729
up €12,729 (+169.2%), from €7,524 to €20,253
- Depreciation +€2,658
up €2,658 (+21.6%), from €12,299 to €14,957
- Gross operating margin +€2,095
up €2,095 (+4.1%), from €50,901 to €52,996
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 | €142,261 | €182,197 | +€39,936 | +28.1% |
| Fixed assets | 21/28 | €59,075 | €44,119 | -€14,957 | -25.3% |
| Tangible fixed assets | 22/27 | €59,075 | €44,119 | -€14,957 | -25.3% |
| Furniture and vehicles | 24 | €58,241 | €43,461 | -€14,780 | -25.4% |
| Other tangible fixed assets | 26 | €834 | €658 | -€177 | -21.2% |
| Current assets | 29/58 | €83,185 | €138,078 | +€54,892 | +66.0% |
| Amounts receivable within one year | 40/41 | €22,480 | €51,546 | +€29,066 | +129.3% |
| Trade receivables | 40 | €22,480 | €51,546 | +€29,066 | +129.3% |
| Current investments | 50/53 | €25,000 | €8,000 | -€17,000 | -68.0% |
| Cash at bank and in hand | 54/58 | €33,817 | €76,752 | +€42,935 | +127.0% |
| Deferred charges and accrued income | 490/1 | €1,888 | €1,780 | -€109 | -5.8% |
| Total equity and liabilities | 10/49 | €142,261 | €182,197 | +€39,936 | +28.1% |
| Equity | 10/15 | €120,396 | €144,978 | +€24,582 | +20.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €119,396 | €143,978 | +€24,582 | +20.6% |
| Distributable reserves | 133 | €119,396 | €143,978 | +€24,582 | +20.6% |
| Amounts payable | 17/49 | €21,865 | €37,219 | +€15,354 | +70.2% |
| Amounts payable within one year | 42/48 | €21,140 | €36,478 | +€15,338 | +72.6% |
| Trade debts | 44 | €39 | €994 | +€954 | +2423.9% |
| Suppliers | 440/4 | €39 | €994 | +€954 | +2423.9% |
| Taxes, remuneration and social security | 45 | €7,524 | €20,253 | +€12,729 | +169.2% |
| Taxes | 450/3 | €7,524 | €20,253 | +€12,729 | +169.2% |
| Other amounts payable | 47/48 | €13,577 | €15,231 | +€1,655 | +12.2% |
| Accrued charges and deferred income | 492/3 | €725 | €741 | +€17 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,299 | €14,957 | +€2,658 | +21.6% |
| Other operating charges | 640/8 | €162 | €162 | = | 0.0% |
| Gross operating margin | 9900 | €50,901 | €52,996 | +€2,095 | +4.1% |
| Operating profit (loss) | 9901 | €38,440 | €37,878 | -€562 | -1.5% |
| Financial income | 75/76B | €237 | €503 | +€266 | +112.3% |
| Recurring financial income | 75 | €237 | €503 | +€266 | +112.3% |
| Financial charges | 65/66B | €1,137 | €1,043 | -€94 | -8.2% |
| Recurring financial charges | 65 | €1,137 | €1,043 | -€94 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €37,540 | €37,337 | -€203 | -0.5% |
| Income taxes | 67/77 | €12,576 | €12,756 | +€180 | +1.4% |
| Profit (loss) for the period | 9904 | €24,965 | €24,582 | -€383 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,965 | €24,582 | -€383 | -1.5% |
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 10 October 2026 via checked.be.