Lélion: 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.
Lélion
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash +€8,922
up €8,922 (+64.9%), from €13,743 to €22,665
mainly Net result for the year (+€65,249) and Tax, wage and social debts (+€26,261)
- Receivables after one year +€5,900
new in 2025: €5,900
- Tangible fixed assets +€3,710
new in 2025: €3,710
- Receivables within one year -€2,757
down €2,757 (-11.0%), from €25,124 to €22,367
of which Other amounts receivable: -€2,476
- Reserves +€65,249
up €65,249 (+358%), from €18,226 to €83,474
- Tax, wage and social debts +€26,261
up €26,261 (+197%), from €13,321 to €39,581
- Trade debts -€7,284
down €7,284 (-74.0%), from €9,843 to €2,559
- Gross operating margin +€63,507
up €63,507 (+260%), from €24,399 to €87,906
- Taxes +€13,210
up €13,210 (+263%), from €5,016 to €18,226
- Financial charges +€2,250
up €2,250 (+193%), from €1,164 to €3,415
- Depreciation +€1,019
new in 2025: €1,019
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 | €41,390 | €125,649 | +€84,259 | +204% |
| Fixed assets | 21/28 | - | €3,710 | +€3,710 | |
| Tangible fixed assets | 22/27 | - | €3,710 | +€3,710 | |
| Furniture and vehicles | 24 | - | €3,710 | +€3,710 | |
| Current assets | 29/58 | €41,390 | €121,940 | +€80,549 | +195% |
| Amounts receivable after more than one year | 29 | - | €5,900 | +€5,900 | |
| Other amounts receivable | 291 | - | €5,900 | +€5,900 | |
| Amounts receivable within one year | 40/41 | €25,124 | €22,367 | -€2,757 | -11.0% |
| Trade receivables | 40 | €22,637 | €22,356 | -€282 | -1.2% |
| Other amounts receivable | 41 | €2,487 | €11 | -€2,476 | -99.6% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €13,743 | €22,665 | +€8,922 | +64.9% |
| Deferred charges and accrued income | 490/1 | €2,523 | €1,008 | -€1,515 | -60.1% |
| Total equity and liabilities | 10/49 | €41,390 | €125,649 | +€84,259 | +204% |
| Equity | 10/15 | €18,227 | €83,475 | +€65,249 | +358% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €18,226 | €83,474 | +€65,249 | +358% |
| Distributable reserves | 133 | €18,226 | €83,474 | +€65,249 | +358% |
| Amounts payable | 17/49 | €23,164 | €42,174 | +€19,010 | +82.1% |
| Amounts payable within one year | 42/48 | €23,164 | €42,174 | +€19,010 | +82.1% |
| Trade debts | 44 | €9,843 | €2,559 | -€7,284 | -74.0% |
| Suppliers | 440/4 | €9,843 | €2,559 | -€7,284 | -74.0% |
| Taxes, remuneration and social security | 45 | €13,321 | €39,581 | +€26,261 | +197% |
| Taxes | 450/3 | €13,321 | €39,581 | +€26,261 | +197% |
| Other amounts payable | 47/48 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,019 | +€1,019 | |
| Gross operating margin | 9900 | €24,399 | €87,906 | +€63,507 | +260% |
| Operating profit (loss) | 9901 | €24,399 | €86,887 | +€62,487 | +256% |
| Financial income | 75/76B | €6 | €3 | -€4 | -59.4% |
| Recurring financial income | 75 | €6 | €3 | -€4 | -59.4% |
| Financial charges | 65/66B | €1,164 | €3,415 | +€2,250 | +193% |
| Recurring financial charges | 65 | €1,164 | €3,415 | +€2,250 | +193% |
| Profit (loss) for the period before taxes | 9903 | €23,241 | €83,474 | +€60,233 | +259% |
| Income taxes | 67/77 | €5,016 | €18,226 | +€13,210 | +263% |
| Profit (loss) for the period | 9904 | €18,226 | €65,249 | +€47,023 | +258% |
| Profit (loss) for the period to be appropriated | 9905 | €18,226 | €65,249 | +€47,023 | +258% |
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 19 October 2026 via checked.be.