LELIA: 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.
LELIA
Largest movements
- Cash -€6,186
down €6,186 (-19.8%), from €31,242 to €25,056
mainly Trade debts (-€10,303) and Investment in fixed assets (net) (-€3,017)
- Tangible fixed assets +€2,474
new in 2025: €2,474
- Trade debts -€10,303
down €10,303 (-80.6%), from €12,777 to €2,474
- Tax, wage and social debts +€4,306
new in 2025: €4,306
of which Remuneration and social security: +€2,269
- Other debts +€1,250
new in 2025: €1,250
- Profit (loss) carried forward +€964
up €964 (+7.2%), from €13,344 to €14,308
- Gross operating margin +€1,603
up €1,603 (+199.3%), from €804 to €2,407
- Depreciation +€543
new in 2025: €543
- Taxes +€465
up €465 (+638.9%), from €73 to €538
- Financial charges +€61
up €61 (+17.9%), from €338 to €399
- Financial income -€43
down €43 (-54.3%), from €80 to €37
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 | €32,321 | €28,539 | -€3,782 | -11.7% |
| Fixed assets | 21/28 | €120 | €2,594 | +€2,474 | +2062.0% |
| Tangible fixed assets | 22/27 | - | €2,474 | +€2,474 | |
| Plant, machinery and equipment | 23 | - | €2,474 | +€2,474 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €32,201 | €25,944 | -€6,257 | -19.4% |
| Stocks and contracts in progress | 3 | €945 | €875 | -€70 | -7.4% |
| Stocks | 30/36 | €945 | €875 | -€70 | -7.4% |
| Amounts receivable within one year | 40/41 | €14 | €14 | = | 0.0% |
| Other amounts receivable | 41 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,242 | €25,056 | -€6,186 | -19.8% |
| Total equity and liabilities | 10/49 | €32,321 | €28,539 | -€3,782 | -11.7% |
| Equity | 10/15 | €19,544 | €20,508 | +€964 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,344 | €14,308 | +€964 | +7.2% |
| Amounts payable | 17/49 | €12,777 | €8,031 | -€4,746 | -37.1% |
| Amounts payable within one year | 42/48 | €12,777 | €8,031 | -€4,746 | -37.1% |
| Trade debts | 44 | €12,777 | €2,474 | -€10,303 | -80.6% |
| Suppliers | 440/4 | €12,777 | €2,474 | -€10,303 | -80.6% |
| Taxes, remuneration and social security | 45 | - | €4,306 | +€4,306 | |
| Taxes | 450/3 | - | €2,038 | +€2,038 | |
| Remuneration and social security | 454/9 | - | €2,269 | +€2,269 | |
| Other amounts payable | 47/48 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €543 | +€543 | |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €804 | €2,407 | +€1,603 | +199.3% |
| Operating profit (loss) | 9901 | €704 | €1,864 | +€1,160 | +164.7% |
| Financial income | 75/76B | €80 | €37 | -€43 | -54.3% |
| Recurring financial income | 75 | €80 | €37 | -€43 | -54.3% |
| Financial charges | 65/66B | €338 | €399 | +€61 | +17.9% |
| Recurring financial charges | 65 | €338 | €399 | +€61 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €446 | €1,502 | +€1,056 | +236.9% |
| Income taxes | 67/77 | €73 | €538 | +€465 | +638.9% |
| Profit (loss) for the period | 9904 | €373 | €964 | +€591 | +158.4% |
| Profit (loss) for the period to be appropriated | 9905 | €373 | €964 | +€591 | +158.4% |
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 4 October 2026 via checked.be.