Leliëndal: 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.
Leliëndal
Largest movements
- Deferred charges and accrued income -€106,019
down €106,019 (-80.9%), from €131,070 to €25,051
- Tangible fixed assets -€37,302
down €37,302 (-7.5%), from €495,919 to €458,617
of which Plant, machinery and equipment: -€52,417
- Trade debts -€158,104
down €158,104 (-65.2%), from €242,416 to €84,312
- Current portion of long-term debt -€37,867
down €37,867 (-45.0%), from €84,156 to €46,290
- Short-term financial debts +€33,181
up €33,181 (+94.8%), from €34,999 to €68,180
- Debts after one year +€28,533
up €28,533 (+14.6%), from €195,676 to €224,209
- Tax, wage and social debts -€26,713
no longer reported in 2025 (was €26,713)
- Gross operating margin +€29,940
up €29,940 (+5.0%), from €595,107 to €625,047
- Staff costs +€12,386
up €12,386 (+2.6%), from €476,964 to €489,350
- Financial charges +€8,319
up €8,319 (+75.1%), from €11,071 to €19,390
- Depreciation +€7,367
up €7,367 (+9.5%), from €77,879 to €85,246
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 | €744,886 | €605,628 | -€139,258 | -18.7% |
| Fixed assets | 21/28 | €508,984 | €471,682 | -€37,302 | -7.3% |
| Tangible fixed assets | 22/27 | €495,919 | €458,617 | -€37,302 | -7.5% |
| Land and buildings | 22 | €171,921 | €161,709 | -€10,212 | -5.9% |
| Plant, machinery and equipment | 23 | €302,760 | €250,343 | -€52,417 | -17.3% |
| Furniture and vehicles | 24 | €21,238 | €46,566 | +€25,328 | +119% |
| Financial fixed assets | 28 | €13,065 | €13,065 | = | 0.0% |
| Current assets | 29/58 | €235,903 | €133,946 | -€101,956 | -43.2% |
| Stocks and contracts in progress | 3 | €18,206 | €18,206 | = | 0.0% |
| Stocks | 30/36 | €18,206 | €18,206 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,571 | €77,088 | +€5,517 | +7.7% |
| Trade receivables | 40 | €38,243 | €76,107 | +€37,864 | +99.0% |
| Other amounts receivable | 41 | €33,328 | €981 | -€32,347 | -97.1% |
| Cash at bank and in hand | 54/58 | €15,056 | €13,602 | -€1,454 | -9.7% |
| Deferred charges and accrued income | 490/1 | €131,070 | €25,051 | -€106,019 | -80.9% |
| Total equity and liabilities | 10/49 | €744,886 | €605,628 | -€139,258 | -18.7% |
| Equity | 10/15 | €156,925 | €179,638 | +€22,712 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,932 | €2,932 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,932 | €2,932 | = | 0.0% |
| Legal reserve | 130 | €2,932 | €2,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,393 | €158,105 | +€22,712 | +16.8% |
| Amounts payable | 17/49 | €587,961 | €425,991 | -€161,970 | -27.5% |
| Amounts payable after more than one year | 17 | €195,676 | €224,209 | +€28,533 | +14.6% |
| Financial debts | 170/4 | €195,676 | €224,209 | +€28,533 | +14.6% |
| Amounts payable within one year | 42/48 | €392,285 | €201,781 | -€190,503 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €84,156 | €46,290 | -€37,867 | -45.0% |
| Financial debts | 43 | €34,999 | €68,180 | +€33,181 | +94.8% |
| Credit institutions | 430/8 | €34,999 | €68,180 | +€33,181 | +94.8% |
| Trade debts | 44 | €242,416 | €84,312 | -€158,104 | -65.2% |
| Suppliers | 440/4 | €242,416 | €84,312 | -€158,104 | -65.2% |
| Taxes, remuneration and social security | 45 | €26,713 | - | -€26,713 | |
| Taxes | 450/3 | €26,713 | - | -€26,713 | |
| Other amounts payable | 47/48 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €476,964 | €489,350 | +€12,386 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,879 | €85,246 | +€7,367 | +9.5% |
| Other operating charges | 640/8 | €6,909 | €6,068 | -€840 | -12.2% |
| Gross operating margin | 9900 | €595,107 | €625,047 | +€29,940 | +5.0% |
| Operating profit (loss) | 9901 | €33,356 | €44,383 | +€11,027 | +33.1% |
| Financial income | 75/76B | €2,053 | €0 | -€2,053 | -100.0% |
| Recurring financial income | 75 | €2,053 | €0 | -€2,053 | -100.0% |
| Financial charges | 65/66B | €11,071 | €19,390 | +€8,319 | +75.1% |
| Recurring financial charges | 65 | €11,071 | €19,390 | +€8,319 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | €24,338 | €24,994 | +€656 | +2.7% |
| Income taxes | 67/77 | - | €2,282 | +€2,282 | |
| Profit (loss) for the period | 9904 | €24,338 | €22,712 | -€1,626 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,338 | €22,712 | -€1,626 | -6.7% |
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 20 October 2026 via checked.be.