LELONG Acquisitions: 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.
LELONG Acquisitions
Largest movements
- Tangible fixed assets +€43,087
up €43,087 (+19.5%), from €220,882 to €263,969
of which Plant, machinery and equipment: +€51,487
- Receivables within one year -€24,161
down €24,161 (-93.9%), from €25,733 to €1,572
of which Trade receivables: -€24,177
- Profit (loss) carried forward +€27,527
up €27,527, from -€3,365 to €24,162
- Debts after one year -€10,405
down €10,405 (-6.3%), from €164,709 to €154,304
- Other debts -€6,590
down €6,590 (-1.6%), from €409,711 to €403,121
- Depreciation -€8,718
down €8,718 (-37.7%), from €23,113 to €14,396
- Taxes -€2,861
down €2,861 (-29.6%), from €9,675 to €6,814
- Gross operating margin +€1,248
up €1,248 (+2.1%), from €60,026 to €61,274
- Financial charges -€659
down €659 (-6.8%), from €9,718 to €9,060
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 | €609,233 | €626,001 | +€16,768 | +2.8% |
| Fixed assets | 21/28 | €569,363 | €612,450 | +€43,087 | +7.6% |
| Tangible fixed assets | 22/27 | €220,882 | €263,969 | +€43,087 | +19.5% |
| Land and buildings | 22 | €196,838 | €188,438 | -€8,400 | -4.3% |
| Plant, machinery and equipment | 23 | €24,044 | €75,531 | +€51,487 | +214% |
| Financial fixed assets | 28 | €348,481 | €348,481 | = | 0.0% |
| Current assets | 29/58 | €39,870 | €13,550 | -€26,320 | -66.0% |
| Amounts receivable within one year | 40/41 | €25,733 | €1,572 | -€24,161 | -93.9% |
| Trade receivables | 40 | €25,000 | €823 | -€24,177 | -96.7% |
| Other amounts receivable | 41 | €733 | €750 | +€16 | +2.2% |
| Cash at bank and in hand | 54/58 | €2,395 | €3,351 | +€957 | +40.0% |
| Deferred charges and accrued income | 490/1 | €11,742 | €8,627 | -€3,115 | -26.5% |
| Total equity and liabilities | 10/49 | €609,233 | €626,001 | +€16,768 | +2.8% |
| Equity | 10/15 | €15,235 | €42,762 | +€27,527 | +181% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,365 | €24,162 | +€27,527 | |
| Amounts payable | 17/49 | €593,998 | €583,238 | -€10,760 | -1.8% |
| Amounts payable after more than one year | 17 | €164,709 | €154,304 | -€10,405 | -6.3% |
| Financial debts | 170/4 | €164,709 | €154,304 | -€10,405 | -6.3% |
| Amounts payable within one year | 42/48 | €429,288 | €428,934 | -€354 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €10,004 | €10,405 | +€401 | +4.0% |
| Trade debts | 44 | €1,674 | €2,942 | +€1,268 | +75.7% |
| Suppliers | 440/4 | €1,674 | €2,942 | +€1,268 | +75.7% |
| Taxes, remuneration and social security | 45 | €7,899 | €12,466 | +€4,567 | +57.8% |
| Taxes | 450/3 | €5,652 | €12,466 | +€6,814 | +121% |
| Remuneration and social security | 454/9 | €2,247 | €0 | -€2,247 | -100% |
| Other amounts payable | 47/48 | €409,711 | €403,121 | -€6,590 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,113 | €14,396 | -€8,718 | -37.7% |
| Other operating charges | 640/8 | €2,543 | €2,660 | +€118 | +4.6% |
| Gross operating margin | 9900 | €60,026 | €61,274 | +€1,248 | +2.1% |
| Operating profit (loss) | 9901 | €34,370 | €44,218 | +€9,848 | +28.7% |
| Financial income | 75/76B | €193 | €16 | -€177 | -91.7% |
| Recurring financial income | 75 | €193 | €16 | -€177 | -91.7% |
| Financial charges | 65/66B | €9,718 | €9,060 | -€659 | -6.8% |
| Recurring financial charges | 65 | €9,718 | €9,060 | -€659 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €24,844 | €35,174 | +€10,330 | +41.6% |
| Income taxes | 67/77 | €9,675 | €6,814 | -€2,861 | -29.6% |
| Profit (loss) for the period | 9904 | €15,170 | €28,360 | +€13,190 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,170 | €28,360 | +€13,190 | +87.0% |
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 24 October 2026 via checked.be.