LELA MANAGEMENT: 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.
LELA MANAGEMENT
Largest movements
- Cash +€15,557
up €15,557 (+127.5%), from €12,200 to €27,757
mainly Net result for the year (+€17,524) and Trade debts (+€2,024)
- Receivables within one year +€3,426
up €3,426 (+5.7%), from €59,701 to €63,126
- Deferred charges and accrued income +€1,027
up €1,027 (+164.9%), from €623 to €1,649
- Profit (loss) carried forward +€17,524
up €17,524 (+42.7%), from €41,035 to €58,559
- Trade debts +€2,024
up €2,024 (+311.9%), from €649 to €2,672
- Gross operating margin -€27,200
down €27,200 (-50.0%), from €54,353 to €27,153
- Taxes -€5,021
down €5,021 (-44.0%), from €11,400 to €6,379
- Other operating charges +€835
up €835 (+103.7%), from €805 to €1,640
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 | €72,524 | €92,533 | +€20,009 | +27.6% |
| Current assets | 29/58 | €72,524 | €92,533 | +€20,009 | +27.6% |
| Amounts receivable within one year | 40/41 | €59,701 | €63,126 | +€3,426 | +5.7% |
| Other amounts receivable | 41 | €59,701 | €63,126 | +€3,426 | +5.7% |
| Cash at bank and in hand | 54/58 | €12,200 | €27,757 | +€15,557 | +127.5% |
| Deferred charges and accrued income | 490/1 | €623 | €1,649 | +€1,027 | +164.9% |
| Total equity and liabilities | 10/49 | €72,524 | €92,533 | +€20,009 | +27.6% |
| Equity | 10/15 | €44,035 | €61,559 | +€17,524 | +39.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,035 | €58,559 | +€17,524 | +42.7% |
| Amounts payable | 17/49 | €28,489 | €30,974 | +€2,486 | +8.7% |
| Amounts payable within one year | 42/48 | €28,489 | €30,849 | +€2,361 | +8.3% |
| Trade debts | 44 | €649 | €2,672 | +€2,024 | +311.9% |
| Suppliers | 440/4 | €649 | €2,672 | +€2,024 | +311.9% |
| Taxes, remuneration and social security | 45 | €27,840 | €28,177 | +€337 | +1.2% |
| Taxes | 450/3 | €27,840 | €28,177 | +€337 | +1.2% |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Other operating charges | 640/8 | €805 | €1,640 | +€835 | +103.7% |
| Gross operating margin | 9900 | €54,353 | €27,153 | -€27,200 | -50.0% |
| Operating profit (loss) | 9901 | €53,547 | €25,513 | -€28,034 | -52.4% |
| Financial charges | 65/66B | €1,112 | €1,610 | +€497 | +44.7% |
| Recurring financial charges | 65 | €1,112 | €1,610 | +€497 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €52,435 | €23,903 | -€28,532 | -54.4% |
| Income taxes | 67/77 | €11,400 | €6,379 | -€5,021 | -44.0% |
| Profit (loss) for the period | 9904 | €41,035 | €17,524 | -€23,511 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,035 | €17,524 | -€23,511 | -57.3% |
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 11 October 2026 via checked.be.