LEKS: 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.
LEKS
Largest movements
- Tangible fixed assets -€36,911
down €36,911 (-38.2%), from €96,651 to €59,739
of which Land and buildings: -€26,254
- Cash -€9,772
down €9,772 (-30.1%), from €32,512 to €22,740
mainly Other debts (-€38,566) and Net result for the year (-€4,293)
- Receivables within one year +€1,689
new in 2025: €1,689
of which Trade receivables: +€1,256
- Other debts -€38,566
down €38,566 (-60.1%), from €64,143 to €25,577
- Reserves -€7,968
down €7,968 (-49.6%), from €16,057 to €8,088
- Profit (loss) carried forward +€3,676
up €3,676 (+6.1%), from -€59,778 to -€56,102
- Provisions -€2,656
down €2,656 (-49.6%), from €5,352 to €2,696
- Trade debts +€2,423
up €2,423 (+163.2%), from €1,485 to €3,908
- Gross operating margin -€4,745
down €4,745 (-11.5%), from €41,430 to €36,685
- Taxes +€1,162
up €1,162 (+52.7%), from €2,206 to €3,367
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 | €129,465 | €84,168 | -€45,297 | -35.0% |
| Fixed assets | 21/28 | €96,651 | €59,739 | -€36,911 | -38.2% |
| Tangible fixed assets | 22/27 | €96,651 | €59,739 | -€36,911 | -38.2% |
| Land and buildings | 22 | €79,436 | €53,182 | -€26,254 | -33.1% |
| Furniture and vehicles | 24 | €17,215 | €6,557 | -€10,658 | -61.9% |
| Current assets | 29/58 | €32,814 | €24,428 | -€8,386 | -25.6% |
| Amounts receivable within one year | 40/41 | - | €1,689 | +€1,689 | |
| Trade receivables | 40 | - | €1,256 | +€1,256 | |
| Other amounts receivable | 41 | - | €433 | +€433 | |
| Cash at bank and in hand | 54/58 | €32,512 | €22,740 | -€9,772 | -30.1% |
| Deferred charges and accrued income | 490/1 | €303 | €0 | -€303 | -100.0% |
| Total equity and liabilities | 10/49 | €129,465 | €84,168 | -€45,297 | -35.0% |
| Equity | 10/15 | €56,279 | €51,987 | -€4,293 | -7.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €16,057 | €8,088 | -€7,968 | -49.6% |
| Tax-exempt reserves | 132 | €16,057 | €8,088 | -€7,968 | -49.6% |
| Profit (loss) carried forward | 14 | -€59,778 | -€56,102 | +€3,676 | +6.1% |
| Provisions and deferred taxes | 16 | €5,352 | €2,696 | -€2,656 | -49.6% |
| Deferred taxes | 168 | €5,352 | €2,696 | -€2,656 | -49.6% |
| Amounts payable | 17/49 | €67,834 | €29,485 | -€38,349 | -56.5% |
| Amounts payable within one year | 42/48 | €67,834 | €29,485 | -€38,349 | -56.5% |
| Trade debts | 44 | €1,485 | €3,908 | +€2,423 | +163.2% |
| Suppliers | 440/4 | €1,485 | €3,908 | +€2,423 | +163.2% |
| Taxes, remuneration and social security | 45 | €2,206 | €0 | -€2,206 | -100.0% |
| Taxes | 450/3 | €2,206 | €0 | -€2,206 | -100.0% |
| Other amounts payable | 47/48 | €64,143 | €25,577 | -€38,566 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,793 | €36,911 | +€118 | +0.3% |
| Other operating charges | 640/8 | €3,071 | €3,312 | +€240 | +7.8% |
| Gross operating margin | 9900 | €41,430 | €36,685 | -€4,745 | -11.5% |
| Operating profit (loss) | 9901 | €1,566 | -€3,538 | -€5,104 | |
| Financial charges | 65/66B | €44 | €44 | -€1 | -1.4% |
| Recurring financial charges | 65 | €44 | €44 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €1,522 | -€3,581 | -€5,103 | |
| Transfer from deferred taxes | 780 | €5,536 | €2,656 | -€2,880 | -52.0% |
| Income taxes | 67/77 | €2,206 | €3,367 | +€1,162 | +52.7% |
| Profit (loss) for the period | 9904 | €4,852 | -€4,293 | -€9,144 | |
| Transfer from tax-exempt reserves | 789 | €5,089 | €7,968 | +€2,880 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,940 | €3,676 | -€6,265 | -63.0% |
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 10 October 2026 via checked.be.