LELOUP NEWCO: what changed
LELOUP NEWCO
Largest movements
- Receivables within one year +€86,137
up €86,137 (+779%), from €11,064 to €97,201
of which Other amounts receivable: +€86,311
- Cash -€20,902
down €20,902 (-52.1%), from €40,125 to €19,223
mainly Receivables within one year (-€86,137) and Debts after one year (-€66,366)
- Reserves +€101,900
up €101,900 (+170%), from €59,900 to €161,800
- Debts after one year -€66,366
down €66,366 (-11.5%), from €576,490 to €510,124
- Current portion of long-term debt +€33,754
new in 2025: €33,754
- Financial income +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Gross operating margin -€6,355
down €6,355 (-15.0%), from €42,383 to €36,028
- Taxes +€3,244
up €3,244 (+29.7%), from €10,910 to €14,153
- Financial charges -€1,223
down €1,223 (-5.9%), from €20,620 to €19,397
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €911,190 | €977,341 | +€66,151 | +7.3% |
| Fixed assets | 21/28 | €860,000 | €860,000 | = | 0.0% |
| Financial fixed assets | 28 | €860,000 | €860,000 | = | 0.0% |
| Current assets | 29/58 | €51,190 | €117,341 | +€66,151 | +129% |
| Amounts receivable within one year | 40/41 | €11,064 | €97,201 | +€86,137 | +779% |
| Trade receivables | 40 | €11,064 | €10,890 | -€174 | -1.6% |
| Other amounts receivable | 41 | - | €86,311 | +€86,311 | |
| Cash at bank and in hand | 54/58 | €40,125 | €19,223 | -€20,902 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €917 | +€917 | |
| Total equity and liabilities | 10/49 | €911,190 | €977,341 | +€66,151 | +7.3% |
| Equity | 10/15 | €311,962 | €413,938 | +€101,977 | +32.7% |
| Contributions | 10/11 | €252,000 | €252,000 | = | 0.0% |
| Reserves | 13 | €59,900 | €161,800 | +€101,900 | +170% |
| Distributable reserves | 133 | €59,900 | €161,800 | +€101,900 | +170% |
| Profit (loss) carried forward | 14 | €62 | €138 | +€77 | +124% |
| Amounts payable | 17/49 | €599,228 | €563,403 | -€35,825 | -6.0% |
| Amounts payable after more than one year | 17 | €576,490 | €510,124 | -€66,366 | -11.5% |
| Other amounts payable | 178/9 | €576,490 | €510,124 | -€66,366 | -11.5% |
| Amounts payable within one year | 42/48 | €22,738 | €53,279 | +€30,541 | +134% |
| Current portion of amounts payable after more than one year | 42 | - | €33,754 | +€33,754 | |
| Trade debts | 44 | €3,786 | €3,622 | -€164 | -4.3% |
| Suppliers | 440/4 | €3,786 | €3,622 | -€164 | -4.3% |
| Taxes, remuneration and social security | 45 | €11,439 | €14,919 | +€3,481 | +30.4% |
| Taxes | 450/3 | €11,439 | €14,919 | +€3,481 | +30.4% |
| Other amounts payable | 47/48 | €7,513 | €984 | -€6,529 | -86.9% |
| Other operating charges | 640/8 | €891 | €501 | -€390 | -43.8% |
| Gross operating margin | 9900 | €42,383 | €36,028 | -€6,355 | -15.0% |
| Operating profit (loss) | 9901 | €41,492 | €35,527 | -€5,965 | -14.4% |
| Financial income | 75/76B | €50,000 | €100,000 | +€50,000 | +100% |
| Recurring financial income | 75 | €50,000 | €100,000 | +€50,000 | +100% |
| Financial charges | 65/66B | €20,620 | €19,397 | -€1,223 | -5.9% |
| Recurring financial charges | 65 | €20,620 | €19,397 | -€1,223 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €70,871 | €116,130 | +€45,259 | +63.9% |
| Income taxes | 67/77 | €10,910 | €14,153 | +€3,244 | +29.7% |
| Profit (loss) for the period | 9904 | €59,962 | €101,977 | +€42,015 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,962 | €101,977 | +€42,015 | +70.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.