LELIE COMEDY: 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 COMEDY
Largest movements
- Cash -€41,949
down €41,949 (-56.1%), from €74,798 to €32,849
mainly Contributions, distributions and other (-€80,510) and Receivables within one year (-€12,339)
- Receivables within one year +€12,339
up €12,339 (+87.6%), from €14,084 to €26,423
of which Trade receivables: +€8,705
- Deferred charges and accrued income -€4,531
down €4,531 (-43.5%), from €10,424 to €5,893
- Tangible fixed assets -€1,526
down €1,526 (-16.9%), from €9,045 to €7,518
of which Furniture and vehicles: -€1,132
- Reserves -€57,732
down €57,732 (-68.3%), from €84,531 to €26,799
- Other debts +€22,205
up €22,205 (+322%), from €6,897 to €29,102
- Gross operating margin -€42,091
down €42,091 (-55.5%), from €75,900 to €33,808
- Taxes -€8,599
down €8,599 (-57.5%), from €14,966 to €6,366
- Depreciation +€948
up €948 (+54.7%), from €1,734 to €2,682
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 | €108,350 | €72,683 | -€35,667 | -32.9% |
| Fixed assets | 21/28 | €9,045 | €7,518 | -€1,526 | -16.9% |
| Tangible fixed assets | 22/27 | €9,045 | €7,518 | -€1,526 | -16.9% |
| Plant, machinery and equipment | 23 | €1,340 | €945 | -€395 | -29.5% |
| Furniture and vehicles | 24 | €7,705 | €6,574 | -€1,132 | -14.7% |
| Current assets | 29/58 | €99,305 | €65,165 | -€34,141 | -34.4% |
| Amounts receivable within one year | 40/41 | €14,084 | €26,423 | +€12,339 | +87.6% |
| Trade receivables | 40 | €14,084 | €22,789 | +€8,705 | +61.8% |
| Other amounts receivable | 41 | - | €3,634 | +€3,634 | |
| Cash at bank and in hand | 54/58 | €74,798 | €32,849 | -€41,949 | -56.1% |
| Deferred charges and accrued income | 490/1 | €10,424 | €5,893 | -€4,531 | -43.5% |
| Total equity and liabilities | 10/49 | €108,350 | €72,683 | -€35,667 | -32.9% |
| Equity | 10/15 | €90,531 | €32,799 | -€57,732 | -63.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €84,531 | €26,799 | -€57,732 | -68.3% |
| Distributable reserves | 133 | €84,531 | €26,799 | -€57,732 | -68.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,819 | €39,884 | +€22,065 | +124% |
| Amounts payable within one year | 42/48 | €17,819 | €39,884 | +€22,065 | +124% |
| Trade debts | 44 | €4,076 | €4,114 | +€38 | +0.9% |
| Suppliers | 440/4 | €4,076 | €4,114 | +€38 | +0.9% |
| Taxes, remuneration and social security | 45 | €6,846 | €6,668 | -€178 | -2.6% |
| Taxes | 450/3 | €6,846 | €6,668 | -€178 | -2.6% |
| Other amounts payable | 47/48 | €6,897 | €29,102 | +€22,205 | +322% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €2,682 | +€948 | +54.7% |
| Other operating charges | 640/8 | €527 | €544 | +€16 | +3.1% |
| Non-recurring operating charges | 66A | €216 | €0 | -€216 | -100% |
| Gross operating margin | 9900 | €75,900 | €33,808 | -€42,091 | -55.5% |
| Operating profit (loss) | 9901 | €73,423 | €30,582 | -€42,841 | -58.3% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €726 | €1,438 | +€711 | +97.9% |
| Recurring financial charges | 65 | €726 | €1,438 | +€711 | +97.9% |
| Profit (loss) for the period before taxes | 9903 | €72,698 | €29,144 | -€43,554 | -59.9% |
| Income taxes | 67/77 | €14,966 | €6,366 | -€8,599 | -57.5% |
| Profit (loss) for the period | 9904 | €57,732 | €22,778 | -€34,955 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,732 | €22,778 | -€34,955 | -60.5% |
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 14 October 2026 via checked.be.