Lelieur: 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.
Lelieur
Largest movements
- Cash +€35,820
up €35,820 (+34.1%), from €105,135 to €140,955
mainly Debts after one year (+€26,056) and Receivables within one year (+€12,097)
- Receivables within one year -€12,097
down €12,097 (-99.7%), from €12,128 to €31
of which Trade receivables: -€10,000
- Tangible fixed assets +€4,197
up €4,197 (+187%), from €2,240 to €6,437
- Debts after one year +€26,056
up €26,056 (+32.4%), from €80,542 to €106,598
- Tax, wage and social debts +€11,352
up €11,352 (+122%), from €9,303 to €20,655
of which Remuneration and social security: +€9,000
- Profit (loss) carried forward -€8,219
down €8,219 (-87.2%), from €9,424 to €1,205
- Accrued charges and deferred income -€3,023
down €3,023 (-53.6%), from €5,646 to €2,622
- Trade debts +€1,753
up €1,753 (+160%), from €1,099 to €2,852
- Gross operating margin -€25,832
down €25,832, from €21,452 to -€4,380
- Financial charges -€4,098
down €4,098 (-68.5%), from €5,987 to €1,888
- Taxes -€1,299
no longer reported in 2025 (was €1,299)
- Depreciation +€710
up €710 (+194%), from €367 to €1,077
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 | €119,503 | €147,423 | +€27,919 | +23.4% |
| Fixed assets | 21/28 | €2,240 | €6,437 | +€4,197 | +187% |
| Tangible fixed assets | 22/27 | €2,240 | €6,437 | +€4,197 | +187% |
| Plant, machinery and equipment | 23 | €2,240 | €6,437 | +€4,197 | +187% |
| Current assets | 29/58 | €117,263 | €140,985 | +€23,723 | +20.2% |
| Amounts receivable within one year | 40/41 | €12,128 | €31 | -€12,097 | -99.7% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €2,128 | €31 | -€2,097 | -98.6% |
| Cash at bank and in hand | 54/58 | €105,135 | €140,955 | +€35,820 | +34.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €119,503 | €147,423 | +€27,919 | +23.4% |
| Equity | 10/15 | €22,914 | €14,695 | -€8,219 | -35.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €12,990 | €12,990 | = | 0.0% |
| Distributable reserves | 133 | €12,990 | €12,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,424 | €1,205 | -€8,219 | -87.2% |
| Amounts payable | 17/49 | €96,590 | €132,728 | +€36,138 | +37.4% |
| Amounts payable after more than one year | 17 | €80,542 | €106,598 | +€26,056 | +32.4% |
| Other amounts payable | 178/9 | €80,542 | €106,598 | +€26,056 | +32.4% |
| Amounts payable within one year | 42/48 | €10,402 | €23,507 | +€13,105 | +126% |
| Trade debts | 44 | €1,099 | €2,852 | +€1,753 | +160% |
| Suppliers | 440/4 | €1,099 | €2,852 | +€1,753 | +160% |
| Taxes, remuneration and social security | 45 | €9,303 | €20,655 | +€11,352 | +122% |
| Taxes | 450/3 | €1,303 | €3,655 | +€2,352 | +180% |
| Remuneration and social security | 454/9 | €8,000 | €17,000 | +€9,000 | +113% |
| Accrued charges and deferred income | 492/3 | €5,646 | €2,622 | -€3,023 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €1,077 | +€710 | +194% |
| Other operating charges | 640/8 | €815 | €977 | +€163 | +20.0% |
| Gross operating margin | 9900 | €21,452 | -€4,380 | -€25,832 | |
| Operating profit (loss) | 9901 | €20,271 | -€6,433 | -€26,705 | |
| Financial income | 75/76B | €4 | €103 | +€99 | +2,404% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Non-recurring financial income | 76B | - | €103 | +€103 | |
| Financial charges | 65/66B | €5,987 | €1,888 | -€4,098 | -68.5% |
| Recurring financial charges | 65 | €5,987 | €1,888 | -€4,098 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €14,289 | -€8,219 | -€22,507 | |
| Income taxes | 67/77 | €1,299 | - | -€1,299 | |
| Profit (loss) for the period | 9904 | €12,990 | -€8,219 | -€21,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,990 | -€8,219 | -€21,208 |
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 23 October 2026 via checked.be.