LELIO: 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.
LELIO
Largest movements
- Cash +€10,625
up €10,625 (+69.0%), from €15,393 to €26,019
mainly Other debts (+€21,357) and Tax, wage and social debts (+€5,288)
- Receivables within one year +€1,971
new in 2025: €1,971
- Tangible fixed assets -€1,638
down €1,638 (-23.1%), from €7,077 to €5,440
- Other debts +€21,357
new in 2025: €21,357
- Accrued charges and deferred income -€21,357
no longer reported in 2025 (was €21,357)
- Tax, wage and social debts +€5,288
up €5,288 (+57.1%), from €9,268 to €14,556
of which Remuneration and social security: +€4,846
- Profit (loss) carried forward +€4,702
up €4,702 (+21.1%), from -€22,241 to -€17,539
- Trade debts +€1,128
up €1,128 (+174%), from €649 to €1,778
- Turnover +€7,381
up €7,381 (+4.6%), from €159,184 to €166,565
- Staff costs +€7,145
up €7,145 (+29.6%), from €24,144 to €31,289
- Purchases and services +€6,502
up €6,502 (+5.4%), from €120,526 to €127,028
- Gross operating margin +€2,087
up €2,087 (+5.4%), from €38,658 to €40,744
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 | €27,633 | €38,751 | +€11,118 | +40.2% |
| Fixed assets | 21/28 | €7,077 | €5,440 | -€1,638 | -23.1% |
| Tangible fixed assets | 22/27 | €7,077 | €5,440 | -€1,638 | -23.1% |
| Plant, machinery and equipment | 23 | €1,552 | €1,004 | -€547 | -35.3% |
| Furniture and vehicles | 24 | €731 | €345 | -€386 | -52.8% |
| Other tangible fixed assets | 26 | €4,795 | €4,090 | -€704 | -14.7% |
| Current assets | 29/58 | €20,556 | €33,311 | +€12,755 | +62.1% |
| Stocks and contracts in progress | 3 | €4,756 | €4,915 | +€159 | +3.3% |
| Stocks | 30/36 | €4,756 | €4,915 | +€159 | +3.3% |
| Amounts receivable within one year | 40/41 | - | €1,971 | +€1,971 | |
| Trade receivables | 40 | - | €1,971 | +€1,971 | |
| Cash at bank and in hand | 54/58 | €15,393 | €26,019 | +€10,625 | +69.0% |
| Deferred charges and accrued income | 490/1 | €407 | €407 | = | 0.0% |
| Total equity and liabilities | 10/49 | €27,633 | €38,751 | +€11,118 | +40.2% |
| Equity | 10/15 | -€3,641 | €1,061 | +€4,702 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,241 | -€17,539 | +€4,702 | +21.1% |
| Amounts payable | 17/49 | €31,274 | €37,690 | +€6,416 | +20.5% |
| Amounts payable within one year | 42/48 | €9,917 | €37,690 | +€27,773 | +280% |
| Trade debts | 44 | €649 | €1,778 | +€1,128 | +174% |
| Suppliers | 440/4 | €649 | €1,778 | +€1,128 | +174% |
| Taxes, remuneration and social security | 45 | €9,268 | €14,556 | +€5,288 | +57.1% |
| Taxes | 450/3 | €1,687 | €2,128 | +€442 | +26.2% |
| Remuneration and social security | 454/9 | €7,581 | €12,427 | +€4,846 | +63.9% |
| Other amounts payable | 47/48 | - | €21,357 | +€21,357 | |
| Accrued charges and deferred income | 492/3 | €21,357 | - | -€21,357 | |
| Turnover | 70 | €159,184 | €166,565 | +€7,381 | +4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,526 | €127,028 | +€6,502 | +5.4% |
| Remuneration, social security and pensions | 62 | €24,144 | €31,289 | +€7,145 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,361 | €1,638 | -€723 | -30.6% |
| Other operating charges | 640/8 | €2,299 | €2,476 | +€177 | +7.7% |
| Gross operating margin | 9900 | €38,658 | €40,744 | +€2,087 | +5.4% |
| Operating profit (loss) | 9901 | €9,854 | €5,342 | -€4,512 | -45.8% |
| Financial income | 75/76B | €1 | €1 | +€0 | +32.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +32.9% |
| Financial charges | 65/66B | €653 | €641 | -€12 | -1.9% |
| Recurring financial charges | 65 | €653 | €641 | -€12 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €9,201 | €4,702 | -€4,499 | -48.9% |
| Profit (loss) for the period | 9904 | €9,201 | €4,702 | -€4,499 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,201 | €4,702 | -€4,499 | -48.9% |
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 15 October 2026 via checked.be.