LELIEBERG: 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.
LELIEBERG
Largest movements
- Stocks and contracts -€63,039
down €63,039 (-31.3%), from €201,178 to €138,139
- Cash +€19,417
up €19,417 (+58.9%), from €32,960 to €52,377
mainly Stocks and contracts (+€63,039) and Short-term financial debts (+€50,000)
- Receivables within one year -€17,004
down €17,004 (-20.5%), from €82,935 to €65,931
of which Trade receivables: -€17,004
- Tangible fixed assets +€8,825
up €8,825 (+7.1%), from €124,531 to €133,357
of which Furniture and vehicles: +€14,144
- Trade debts -€107,930
down €107,930 (-67.1%), from €160,762 to €52,832
- Current portion of long-term debt -€64,053
down €64,053 (-77.7%), from €82,443 to €18,390
- Short-term financial debts +€50,000
new in 2024: €50,000
- Other debts +€42,830
up €42,830 (+160.4%), from €26,696 to €69,525
- Tax, wage and social debts +€16,946
up €16,946 (+90.8%), from €18,672 to €35,617
of which Taxes: +€15,108
- Gross operating margin +€19,807
up €19,807 (+45.4%), from €43,630 to €63,437
- Taxes +€4,370
up €4,370 (+1266.8%), from €345 to €4,715
- Depreciation +€3,495
up €3,495 (+37.8%), from €9,255 to €12,749
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €444,275 | €391,073 | -€53,202 | -12.0% |
| Fixed assets | 21/28 | €124,718 | €133,543 | +€8,825 | +7.1% |
| Tangible fixed assets | 22/27 | €124,531 | €133,357 | +€8,825 | +7.1% |
| Land and buildings | 22 | €121,249 | €114,466 | -€6,783 | -5.6% |
| Plant, machinery and equipment | 23 | €1,049 | €2,513 | +€1,464 | +139.6% |
| Furniture and vehicles | 24 | €2,233 | €16,378 | +€14,144 | +633.3% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €319,557 | €257,530 | -€62,027 | -19.4% |
| Stocks and contracts in progress | 3 | €201,178 | €138,139 | -€63,039 | -31.3% |
| Stocks | 30/36 | €201,178 | €138,139 | -€63,039 | -31.3% |
| Amounts receivable within one year | 40/41 | €82,935 | €65,931 | -€17,004 | -20.5% |
| Trade receivables | 40 | €82,935 | €65,931 | -€17,004 | -20.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €32,960 | €52,377 | +€19,417 | +58.9% |
| Deferred charges and accrued income | 490/1 | €2,483 | €1,081 | -€1,402 | -56.5% |
| Total equity and liabilities | 10/49 | €444,275 | €391,073 | -€53,202 | -12.0% |
| Equity | 10/15 | €89,096 | €103,204 | +€14,108 | +15.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €14,925 | €14,925 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €13,066 | €14,925 | +€1,859 | +14.2% |
| Profit (loss) carried forward | 14 | €61,776 | €75,884 | +€14,108 | +22.8% |
| Amounts payable | 17/49 | €355,179 | €287,869 | -€67,310 | -19.0% |
| Amounts payable after more than one year | 17 | €66,547 | €61,496 | -€5,050 | -7.6% |
| Financial debts | 170/4 | €66,547 | €61,496 | -€5,050 | -7.6% |
| Amounts payable within one year | 42/48 | €288,572 | €226,364 | -€62,208 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €82,443 | €18,390 | -€64,053 | -77.7% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €160,762 | €52,832 | -€107,930 | -67.1% |
| Suppliers | 440/4 | €160,762 | €52,832 | -€107,930 | -67.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,672 | €35,617 | +€16,946 | +90.8% |
| Taxes | 450/3 | €17,044 | €32,152 | +€15,108 | +88.6% |
| Remuneration and social security | 454/9 | €1,628 | €3,465 | +€1,837 | +112.9% |
| Other amounts payable | 47/48 | €26,696 | €69,525 | +€42,830 | +160.4% |
| Accrued charges and deferred income | 492/3 | €61 | €9 | -€52 | -85.0% |
| Remuneration, social security and pensions | 62 | €4,743 | €4,729 | -€13 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,255 | €12,749 | +€3,495 | +37.8% |
| Other operating charges | 640/8 | €18,551 | €18,370 | -€181 | -1.0% |
| Gross operating margin | 9900 | €43,630 | €63,437 | +€19,807 | +45.4% |
| Operating profit (loss) | 9901 | €11,082 | €27,588 | +€16,507 | +149.0% |
| Financial income | 75/76B | €470 | €36 | -€435 | -92.4% |
| Recurring financial income | 75 | €470 | €36 | -€435 | -92.4% |
| Financial charges | 65/66B | €8,172 | €8,801 | +€629 | +7.7% |
| Recurring financial charges | 65 | €8,172 | €8,801 | +€629 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €3,380 | €18,823 | +€15,443 | +457.0% |
| Income taxes | 67/77 | €345 | €4,715 | +€4,370 | +1266.8% |
| Profit (loss) for the period | 9904 | €3,035 | €14,108 | +€11,074 | +364.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,035 | €14,108 | +€11,074 | +364.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.