LELEUX PARTNERS: 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.
LELEUX PARTNERS
Largest movements
- Cash +€63,976
up €63,976 (+11.5%), from €557,409 to €621,384
mainly Other debts (+€378,000) and Net result for the year (+€189,976)
- Other debts +€378,000
up €378,000 (+300%), from €126,000 to €504,000
- Profit (loss) carried forward -€323,523
down €323,523 (-93.2%), from €347,216 to €23,692
- Financial income -€6,167
down €6,167 (-3.1%), from €200,554 to €194,387
of which Financial income: -€6,167
- Gross operating margin -€206
down €206 (-3.4%), from -€6,085 to -€6,291
- Purchases and services +€206
up €206 (+3.4%), from €6,085 to €6,291
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 | €2,132,409 | €2,196,384 | +€63,976 | +3.0% |
| Fixed assets | 21/28 | €1,575,000 | €1,575,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,575,000 | €1,575,000 | = | 0.0% |
| Current assets | 29/58 | €557,409 | €621,384 | +€63,976 | +11.5% |
| Cash at bank and in hand | 54/58 | €557,409 | €621,384 | +€63,976 | +11.5% |
| Total equity and liabilities | 10/49 | €2,132,409 | €2,196,384 | +€63,976 | +3.0% |
| Equity | 10/15 | €2,006,409 | €1,692,384 | -€314,025 | -15.7% |
| Contributions | 10/11 | €1,575,000 | €1,575,000 | = | 0.0% |
| Capital | 10 | €1,575,000 | €1,575,000 | = | 0.0% |
| Issued capital | 100 | €1,575,000 | €1,575,000 | = | 0.0% |
| Reserves | 13 | €84,193 | €93,692 | +€9,499 | +11.3% |
| Non-distributable reserves | 130/1 | €84,193 | €93,692 | +€9,499 | +11.3% |
| Legal reserve | 130 | €84,193 | €93,692 | +€9,499 | +11.3% |
| Profit (loss) carried forward | 14 | €347,216 | €23,692 | -€323,523 | -93.2% |
| Amounts payable | 17/49 | €126,000 | €504,000 | +€378,000 | +300% |
| Amounts payable within one year | 42/48 | €126,000 | €504,000 | +€378,000 | +300% |
| Other amounts payable | 47/48 | €126,000 | €504,000 | +€378,000 | +300% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,085 | €6,291 | +€206 | +3.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€6,085 | -€6,291 | -€206 | -3.4% |
| Operating profit (loss) | 9901 | -€7,053 | -€7,290 | -€237 | -3.4% |
| Financial income | 75/76B | €200,554 | €194,387 | -€6,167 | -3.1% |
| Recurring financial income | 75 | €200,554 | €194,387 | -€6,167 | -3.1% |
| Non-recurring financial income | 76B | €200,554 | €194,387 | -€6,167 | -3.1% |
| Financial charges | 65/66B | €495 | €507 | +€13 | +2.5% |
| Recurring financial charges | 65 | €495 | €507 | +€13 | +2.5% |
| Non-recurring financial charges | 66B | €495 | €507 | +€13 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €193,007 | €186,590 | -€6,417 | -3.3% |
| Transfer from deferred taxes | 780 | - | €3,386 | +€3,386 | |
| Transfer to deferred taxes | 680 | €2,504 | - | -€2,504 | |
| Profit (loss) for the period | 9904 | €190,503 | €189,976 | -€527 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €190,503 | €189,976 | -€527 | -0.3% |
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 29 October 2026 via checked.be.