LELIAERT KRIS: 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.
LELIAERT KRIS
Largest movements
- Receivables within one year +€57,987
up €57,987 (+154%), from €37,585 to €95,573
of which Other amounts receivable: +€73,553
- Tangible fixed assets +€14,115
up €14,115 (+8.8%), from €160,662 to €174,777
of which Land and buildings: +€15,091
- Debts after one year +€65,534
up €65,534 (+58.6%), from €111,804 to €177,338
- Trade debts +€33,271
up €33,271 (+813%), from €4,092 to €37,364
- Short-term financial debts -€24,529
down €24,529 (-33.8%), from €72,477 to €47,948
- Tax, wage and social debts -€3,232
down €3,232 (-86.7%), from €3,726 to €494
of which Taxes: -€3,392
- Gross operating margin -€23,241
down €23,241 (-37.7%), from €61,630 to €38,389
- Financial charges -€2,973
down €2,973 (-19.1%), from €15,562 to €12,589
- Other operating charges -€2,019
down €2,019 (-81.6%), from €2,473 to €454
- Depreciation -€929
down €929 (-3.7%), from €24,925 to €23,996
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 | €248,100 | €321,806 | +€73,706 | +29.7% |
| Fixed assets | 21/28 | €160,879 | €174,994 | +€14,115 | +8.8% |
| Tangible fixed assets | 22/27 | €160,662 | €174,777 | +€14,115 | +8.8% |
| Land and buildings | 22 | €153,676 | €168,767 | +€15,091 | +9.8% |
| Plant, machinery and equipment | 23 | €6,957 | €6,010 | -€947 | -13.6% |
| Furniture and vehicles | 24 | €29 | €0 | -€29 | -100% |
| Financial fixed assets | 28 | €217 | €217 | = | 0.0% |
| Current assets | 29/58 | €87,221 | €146,813 | +€59,591 | +68.3% |
| Stocks and contracts in progress | 3 | €48,807 | €48,807 | = | 0.0% |
| Stocks | 30/36 | €48,807 | €48,807 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,585 | €95,573 | +€57,987 | +154% |
| Trade receivables | 40 | €17,022 | €1,456 | -€15,566 | -91.4% |
| Other amounts receivable | 41 | €20,563 | €94,117 | +€73,553 | +358% |
| Cash at bank and in hand | 54/58 | €139 | €1,412 | +€1,273 | +912% |
| Deferred charges and accrued income | 490/1 | €689 | €1,021 | +€331 | +48.1% |
| Total equity and liabilities | 10/49 | €248,100 | €321,806 | +€73,706 | +29.7% |
| Equity | 10/15 | €54,066 | €55,481 | +€1,416 | +2.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,846 | €51,846 | = | 0.0% |
| Distributable reserves | 133 | €51,846 | €51,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,180 | -€8,765 | +€1,416 | +13.9% |
| Amounts payable | 17/49 | €194,034 | €266,325 | +€72,291 | +37.3% |
| Amounts payable after more than one year | 17 | €111,804 | €177,338 | +€65,534 | +58.6% |
| Financial debts | 170/4 | €111,804 | €177,338 | +€65,534 | +58.6% |
| Amounts payable within one year | 42/48 | €80,296 | €85,806 | +€5,510 | +6.9% |
| Financial debts | 43 | €72,477 | €47,948 | -€24,529 | -33.8% |
| Credit institutions | 430/8 | €72,477 | €47,948 | -€24,529 | -33.8% |
| Trade debts | 44 | €4,092 | €37,364 | +€33,271 | +813% |
| Suppliers | 440/4 | €4,092 | €37,364 | +€33,271 | +813% |
| Taxes, remuneration and social security | 45 | €3,726 | €494 | -€3,232 | -86.7% |
| Taxes | 450/3 | €3,726 | €334 | -€3,392 | -91.0% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Accrued charges and deferred income | 492/3 | €1,934 | €3,181 | +€1,247 | +64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,925 | €23,996 | -€929 | -3.7% |
| Other operating charges | 640/8 | €2,473 | €454 | -€2,019 | -81.6% |
| Non-recurring operating charges | 66A | €1,752 | €931 | -€821 | -46.8% |
| Gross operating margin | 9900 | €61,630 | €38,389 | -€23,241 | -37.7% |
| Operating profit (loss) | 9901 | €32,480 | €13,008 | -€19,472 | -60.0% |
| Financial income | 75/76B | €729 | €1,157 | +€428 | +58.7% |
| Recurring financial income | 75 | €729 | €1,157 | +€428 | +58.7% |
| Financial charges | 65/66B | €15,562 | €12,589 | -€2,973 | -19.1% |
| Recurring financial charges | 65 | €15,562 | €12,589 | -€2,973 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €17,647 | €1,575 | -€16,072 | -91.1% |
| Income taxes | 67/77 | €174 | €160 | -€15 | -8.4% |
| Profit (loss) for the period | 9904 | €17,473 | €1,416 | -€16,057 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,473 | €1,416 | -€16,057 | -91.9% |
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 26 October 2026 via checked.be.