LELIE: 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.
LELIE
Largest movements
- Tangible fixed assets -€18,792
down €18,792 (-22.9%), from €81,939 to €63,147
of which Land and buildings: -€15,000
- Receivables within one year +€15,456
up €15,456 (+78.5%), from €19,697 to €35,153
of which Trade receivables: +€15,588
- Profit (loss) carried forward -€46,476
down €46,476 (-19.8%), from -€234,404 to -€280,880
- Debts after one year +€31,500
up €31,500 (+16.9%), from €186,472 to €217,972
- Accrued charges and deferred income +€12,710
new in 2025: €12,710
- Trade debts -€9,199
down €9,199 (-26.3%), from €34,995 to €25,796
- Tax, wage and social debts +€7,680
new in 2025: €7,680
- Gross operating margin +€30,452
up €30,452, from -€14,356 to €16,096
- Depreciation +€877
up €877 (+3.1%), from €28,195 to €29,072
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 | €137,405 | €134,011 | -€3,394 | -2.5% |
| Fixed assets | 21/28 | €81,939 | €63,147 | -€18,792 | -22.9% |
| Tangible fixed assets | 22/27 | €81,939 | €63,147 | -€18,792 | -22.9% |
| Land and buildings | 22 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Plant, machinery and equipment | 23 | €413 | €310 | -€103 | -25.0% |
| Furniture and vehicles | 24 | €1,750 | €9,653 | +€7,903 | +451.6% |
| Other tangible fixed assets | 26 | €34,775 | €23,184 | -€11,592 | -33.3% |
| Current assets | 29/58 | €55,466 | €70,864 | +€15,398 | +27.8% |
| Stocks and contracts in progress | 3 | €33,169 | €33,169 | = | 0.0% |
| Stocks | 30/36 | €33,169 | €33,169 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,697 | €35,153 | +€15,456 | +78.5% |
| Trade receivables | 40 | €18,780 | €34,368 | +€15,588 | +83.0% |
| Other amounts receivable | 41 | €917 | €785 | -€132 | -14.4% |
| Cash at bank and in hand | 54/58 | €2,600 | €2,542 | -€59 | -2.3% |
| Total equity and liabilities | 10/49 | €137,405 | €134,011 | -€3,394 | -2.5% |
| Equity | 10/15 | -€166,234 | -€212,709 | -€46,476 | -28.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,404 | -€280,880 | -€46,476 | -19.8% |
| Amounts payable | 17/49 | €303,638 | €346,720 | +€43,082 | +14.2% |
| Amounts payable after more than one year | 17 | €186,472 | €217,972 | +€31,500 | +16.9% |
| Financial debts | 170/4 | €186,472 | €217,972 | +€31,500 | +16.9% |
| Amounts payable within one year | 42/48 | €117,166 | €116,038 | -€1,128 | -1.0% |
| Trade debts | 44 | €34,995 | €25,796 | -€9,199 | -26.3% |
| Suppliers | 440/4 | €34,995 | €25,796 | -€9,199 | -26.3% |
| Taxes, remuneration and social security | 45 | - | €7,680 | +€7,680 | |
| Taxes | 450/3 | - | €7,680 | +€7,680 | |
| Other amounts payable | 47/48 | €82,171 | €82,562 | +€390 | +0.5% |
| Accrued charges and deferred income | 492/3 | - | €12,710 | +€12,710 | |
| Non-recurring operating income | 76A | €109 | €29,045 | +€28,936 | +26546.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,195 | €29,072 | +€877 | +3.1% |
| Non-recurring operating charges | 66A | - | €33,500 | +€33,500 | |
| Gross operating margin | 9900 | -€14,356 | €16,096 | +€30,452 | |
| Operating profit (loss) | 9901 | -€42,551 | -€46,476 | -€3,925 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€42,551 | -€46,476 | -€3,925 | -9.2% |
| Profit (loss) for the period | 9904 | -€42,551 | -€46,476 | -€3,925 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,551 | -€46,476 | -€3,925 | -9.2% |
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.