Lelosa: 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.
Lelosa
Largest movements
- Tangible fixed assets +€28,262
up €28,262 (+95.0%), from €29,763 to €58,024
of which Land and buildings: +€35,472
- Cash -€10,962
down €10,962 (-77.5%), from €14,142 to €3,180
mainly Investment in fixed assets (net) (-€36,501) and Deferred charges and accrued income (-€732)
- Deferred charges and accrued income +€732
up €732 (+160%), from €458 to €1,190
- Other debts +€8,300
up €8,300 (+48.3%), from €17,200 to €25,500
- Trade debts +€3,364
up €3,364 (+1,025%), from €328 to €3,692
- Reserves +€3,155
up €3,155 (+11.5%), from €27,482 to €30,638
- Tax, wage and social debts +€2,826
up €2,826 (+153%), from €1,843 to €4,669
- Gross operating margin -€28,208
down €28,208 (-66.4%), from €42,453 to €14,245
- Taxes -€6,319
down €6,319 (-86.7%), from €7,290 to €971
- Depreciation +€1,675
up €1,675 (+24.8%), from €6,764 to €8,439
- Financial charges +€811
up €811 (+109%), from €741 to €1,551
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 | €51,125 | €69,454 | +€18,328 | +35.8% |
| Fixed assets | 21/28 | €30,572 | €58,634 | +€28,062 | +91.8% |
| Intangible fixed assets | 21 | €809 | €609 | -€200 | -24.7% |
| Tangible fixed assets | 22/27 | €29,763 | €58,024 | +€28,262 | +95.0% |
| Land and buildings | 22 | - | €35,472 | +€35,472 | |
| Plant, machinery and equipment | 23 | €3,602 | €2,858 | -€744 | -20.7% |
| Furniture and vehicles | 24 | €26,161 | €19,695 | -€6,466 | -24.7% |
| Current assets | 29/58 | €20,553 | €10,820 | -€9,733 | -47.4% |
| Amounts receivable within one year | 40/41 | €5,953 | €6,450 | +€496 | +8.3% |
| Trade receivables | 40 | €5,953 | €6,450 | +€496 | +8.3% |
| Cash at bank and in hand | 54/58 | €14,142 | €3,180 | -€10,962 | -77.5% |
| Deferred charges and accrued income | 490/1 | €458 | €1,190 | +€732 | +160% |
| Total equity and liabilities | 10/49 | €51,125 | €69,454 | +€18,328 | +35.8% |
| Equity | 10/15 | €29,482 | €32,638 | +€3,155 | +10.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,482 | €30,638 | +€3,155 | +11.5% |
| Distributable reserves | 133 | €27,482 | €30,638 | +€3,155 | +11.5% |
| Amounts payable | 17/49 | €21,643 | €36,816 | +€15,173 | +70.1% |
| Amounts payable within one year | 42/48 | €19,371 | €33,860 | +€14,489 | +74.8% |
| Trade debts | 44 | €328 | €3,692 | +€3,364 | +1,025% |
| Suppliers | 440/4 | €328 | €3,692 | +€3,364 | +1,025% |
| Taxes, remuneration and social security | 45 | €1,843 | €4,669 | +€2,826 | +153% |
| Taxes | 450/3 | €1,843 | €4,669 | +€2,826 | +153% |
| Other amounts payable | 47/48 | €17,200 | €25,500 | +€8,300 | +48.3% |
| Accrued charges and deferred income | 492/3 | €2,272 | €2,956 | +€684 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,764 | €8,439 | +€1,675 | +24.8% |
| Other operating charges | 640/8 | €176 | €128 | -€48 | -27.3% |
| Gross operating margin | 9900 | €42,453 | €14,245 | -€28,208 | -66.4% |
| Operating profit (loss) | 9901 | €35,514 | €5,678 | -€29,835 | -84.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €741 | €1,551 | +€811 | +109% |
| Recurring financial charges | 65 | €741 | €1,551 | +€811 | +109% |
| Profit (loss) for the period before taxes | 9903 | €34,773 | €4,127 | -€30,646 | -88.1% |
| Income taxes | 67/77 | €7,290 | €971 | -€6,319 | -86.7% |
| Profit (loss) for the period | 9904 | €27,482 | €3,155 | -€24,327 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,482 | €3,155 | -€24,327 | -88.5% |
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 18 October 2026 via checked.be.