LEKOST: 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.
LEKOST
Largest movements
- Cash +€18,047
up €18,047 (+53.2%), from €33,946 to €51,994
mainly Net result for the year (+€16,061) and Depreciation (+€4,975)
- Receivables within one year -€2,617
down €2,617 (-29.5%), from €8,871 to €6,254
of which Other amounts receivable: -€2,488
- Intangible fixed assets -€2,396
down €2,396 (-52.2%), from €4,591 to €2,196
- Reserves +€11,813
new in 2025: €11,813
- Trade debts -€4,630
down €4,630 (-91.1%), from €5,083 to €453
- Profit (loss) carried forward +€4,248
up €4,248, from -€4,248 to €0
- Tax, wage and social debts +€2,849
up €2,849, from €0 to €2,849
- Current portion of long-term debt -€728
down €728 (-23.7%), from €3,075 to €2,347
- Depreciation -€5,885
down €5,885 (-54.2%), from €10,860 to €4,975
- Taxes +€4,337
up €4,337 (+123.5%), from €3,512 to €7,849
- Gross operating margin +€2,445
up €2,445 (+8.9%), from €27,510 to €29,956
- Other operating charges -€478
down €478 (-37.9%), from €1,263 to €785
- Financial charges -€435
down €435 (-60.3%), from €721 to €287
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 | €51,883 | €64,993 | +€13,110 | +25.3% |
| Fixed assets | 21/28 | €7,348 | €4,566 | -€2,783 | -37.9% |
| Intangible fixed assets | 21 | €4,591 | €2,196 | -€2,396 | -52.2% |
| Tangible fixed assets | 22/27 | €2,757 | €2,370 | -€387 | -14.0% |
| Furniture and vehicles | 24 | €2,757 | €2,370 | -€387 | -14.0% |
| Current assets | 29/58 | €44,535 | €60,428 | +€15,893 | +35.7% |
| Amounts receivable within one year | 40/41 | €8,871 | €6,254 | -€2,617 | -29.5% |
| Trade receivables | 40 | €6,383 | €6,254 | -€129 | -2.0% |
| Other amounts receivable | 41 | €2,488 | €0 | -€2,488 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,946 | €51,994 | +€18,047 | +53.2% |
| Deferred charges and accrued income | 490/1 | €1,718 | €2,180 | +€463 | +26.9% |
| Total equity and liabilities | 10/49 | €51,883 | €64,993 | +€13,110 | +25.3% |
| Equity | 10/15 | €1,952 | €18,013 | +€16,061 | +822.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €11,813 | +€11,813 | |
| Distributable reserves | 133 | - | €11,813 | +€11,813 | |
| Profit (loss) carried forward | 14 | -€4,248 | €0 | +€4,248 | |
| Amounts payable | 17/49 | €49,931 | €46,980 | -€2,951 | -5.9% |
| Amounts payable after more than one year | 17 | €41,774 | €41,332 | -€442 | -1.1% |
| Financial debts | 170/4 | €2,347 | €0 | -€2,347 | -100.0% |
| Other amounts payable | 178/9 | €39,427 | €41,332 | +€1,905 | +4.8% |
| Amounts payable within one year | 42/48 | €8,157 | €5,648 | -€2,509 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €3,075 | €2,347 | -€728 | -23.7% |
| Trade debts | 44 | €5,083 | €453 | -€4,630 | -91.1% |
| Suppliers | 440/4 | €5,083 | €453 | -€4,630 | -91.1% |
| Taxes, remuneration and social security | 45 | €0 | €2,849 | +€2,849 | |
| Taxes | 450/3 | €0 | €2,849 | +€2,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,860 | €4,975 | -€5,885 | -54.2% |
| Other operating charges | 640/8 | €1,263 | €785 | -€478 | -37.9% |
| Gross operating margin | 9900 | €27,510 | €29,956 | +€2,445 | +8.9% |
| Operating profit (loss) | 9901 | €15,387 | €24,196 | +€8,809 | +57.2% |
| Financial income | 75/76B | €1 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €721 | €287 | -€435 | -60.3% |
| Recurring financial charges | 65 | €721 | €287 | -€435 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €14,667 | €23,910 | +€9,243 | +63.0% |
| Income taxes | 67/77 | €3,512 | €7,849 | +€4,337 | +123.5% |
| Profit (loss) for the period | 9904 | €11,155 | €16,061 | +€4,906 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,155 | €16,061 | +€4,906 | +44.0% |
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 2 October 2026 via checked.be.