LELONG D.: 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 D.
Largest movements
- Stocks and contracts +€15,823
up €15,823 (+134.8%), from €11,735 to €27,559
of which Stocks: +€10,155
- Tangible fixed assets -€12,068
down €12,068 (-43.5%), from €27,765 to €15,696
of which Furniture and vehicles: -€10,477
- Cash +€11,686
up €11,686 (+40.0%), from €29,191 to €40,877
mainly Other debts (+€29,986) and Depreciation (+€12,068)
- Receivables within one year +€6,149
up €6,149 (+37.5%), from €16,391 to €22,539
of which Trade receivables: +€8,135
- Other debts +€29,986
up €29,986 (+298.5%), from €10,046 to €40,032
- Trade debts -€6,243
down €6,243 (-77.8%), from €8,021 to €1,778
- Gross operating margin -€9,933
down €9,933 (-36.0%), from €27,608 to €17,675
- Taxes -€3,654
down €3,654 (-75.5%), from €4,837 to €1,183
- Other operating charges +€1,872
up €1,872 (+135.5%), from €1,382 to €3,253
- Financial charges +€486
up €486 (+46.2%), from €1,053 to €1,539
- Depreciation +€374
up €374 (+3.2%), from €11,694 to €12,068
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.
Cash bridge derived
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 | €88,543 | €110,762 | +€22,219 | +25.1% |
| Fixed assets | 21/28 | €27,765 | €15,696 | -€12,068 | -43.5% |
| Tangible fixed assets | 22/27 | €27,765 | €15,696 | -€12,068 | -43.5% |
| Plant, machinery and equipment | 23 | €5,147 | €3,556 | -€1,591 | -30.9% |
| Furniture and vehicles | 24 | €22,618 | €12,141 | -€10,477 | -46.3% |
| Current assets | 29/58 | €60,778 | €95,066 | +€34,288 | +56.4% |
| Stocks and contracts in progress | 3 | €11,735 | €27,559 | +€15,823 | +134.8% |
| Stocks | 30/36 | €6,753 | €16,909 | +€10,155 | +150.4% |
| Contracts in progress | 37 | €4,982 | €10,650 | +€5,668 | +113.8% |
| Amounts receivable within one year | 40/41 | €16,391 | €22,539 | +€6,149 | +37.5% |
| Trade receivables | 40 | €12,390 | €20,524 | +€8,135 | +65.7% |
| Other amounts receivable | 41 | €4,001 | €2,015 | -€1,986 | -49.6% |
| Cash at bank and in hand | 54/58 | €29,191 | €40,877 | +€11,686 | +40.0% |
| Deferred charges and accrued income | 490/1 | €3,461 | €4,091 | +€629 | +18.2% |
| Total equity and liabilities | 10/49 | €88,543 | €110,762 | +€22,219 | +25.1% |
| Equity | 10/15 | €68,764 | €67,706 | -€1,059 | -1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,278 | €13,278 | = | 0.0% |
| Distributable reserves | 133 | €13,278 | €13,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,486 | €34,428 | -€1,059 | -3.0% |
| Amounts payable | 17/49 | €19,778 | €43,056 | +€23,278 | +117.7% |
| Amounts payable within one year | 42/48 | €18,904 | €41,810 | +€22,906 | +121.2% |
| Trade debts | 44 | €8,021 | €1,778 | -€6,243 | -77.8% |
| Suppliers | 440/4 | €8,021 | €1,778 | -€6,243 | -77.8% |
| Taxes, remuneration and social security | 45 | €837 | €0 | -€837 | -100.0% |
| Taxes | 450/3 | €837 | €0 | -€837 | -100.0% |
| Other amounts payable | 47/48 | €10,046 | €40,032 | +€29,986 | +298.5% |
| Accrued charges and deferred income | 492/3 | €875 | €1,247 | +€372 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,694 | €12,068 | +€374 | +3.2% |
| Other operating charges | 640/8 | €1,382 | €3,253 | +€1,872 | +135.5% |
| Gross operating margin | 9900 | €27,608 | €17,675 | -€9,933 | -36.0% |
| Operating profit (loss) | 9901 | €14,532 | €2,353 | -€12,179 | -83.8% |
| Financial income | 75/76B | €386 | €236 | -€150 | -38.8% |
| Recurring financial income | 75 | €386 | €236 | -€150 | -38.8% |
| Financial charges | 65/66B | €1,053 | €1,539 | +€486 | +46.2% |
| Recurring financial charges | 65 | €1,053 | €1,539 | +€486 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €13,865 | €1,050 | -€12,815 | -92.4% |
| Income taxes | 67/77 | €4,837 | €1,183 | -€3,654 | -75.5% |
| Profit (loss) for the period | 9904 | €9,028 | -€133 | -€9,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,028 | -€133 | -€9,161 |
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 11 October 2026 via checked.be.