LEO ART DECOR: what changed
LEO ART DECOR
Largest movements
- Receivables within one year +€8,163
up €8,163 (+144%), from €5,681 to €13,844
of which Trade receivables: +€9,300
- Cash -€420
down €420 (-68.3%), from €615 to €195
mainly Receivables within one year (-€8,163) and Trade debts (-€3,497)
- Profit (loss) carried forward +€6,336
up €6,336 (+18.4%), from -€34,358 to -€28,021
- Other debts +€4,692
up €4,692 (+61.0%), from €7,691 to €12,382
- Trade debts -€3,497
down €3,497 (-52.7%), from €6,635 to €3,138
- Accrued charges and deferred income +€387
new in 2024: €387
- Tax, wage and social debts -€175
down €175 (-3.2%), from €5,468 to €5,292
of which Remuneration and social security: -€807
- Gross operating margin +€1,906
up €1,906 (+28.6%), from €6,654 to €8,559
- Other operating charges +€973
up €973 (+109%), from €893 to €1,866
- Financial charges -€933
down €933 (-72.3%), from €1,290 to €357
- Financial income -€277
down €277 (-99.9%), from €277 to €0
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,296 | €14,039 | +€7,743 | +123% |
| Current assets | 29/58 | €6,296 | €14,039 | +€7,743 | +123% |
| Amounts receivable within one year | 40/41 | €5,681 | €13,844 | +€8,163 | +144% |
| Trade receivables | 40 | €3,419 | €12,719 | +€9,300 | +272% |
| Other amounts receivable | 41 | €2,261 | €1,125 | -€1,136 | -50.3% |
| Cash at bank and in hand | 54/58 | €615 | €195 | -€420 | -68.3% |
| Total equity and liabilities | 10/49 | €6,296 | €14,039 | +€7,743 | +123% |
| Equity | 10/15 | -€13,498 | -€7,161 | +€6,336 | +46.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,660 | €14,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,800 | €12,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,358 | -€28,021 | +€6,336 | +18.4% |
| Amounts payable | 17/49 | €19,793 | €21,200 | +€1,407 | +7.1% |
| Amounts payable within one year | 42/48 | €19,793 | €20,813 | +€1,020 | +5.2% |
| Trade debts | 44 | €6,635 | €3,138 | -€3,497 | -52.7% |
| Suppliers | 440/4 | €6,635 | €3,138 | -€3,497 | -52.7% |
| Taxes, remuneration and social security | 45 | €5,468 | €5,292 | -€175 | -3.2% |
| Taxes | 450/3 | €4,427 | €5,058 | +€632 | +14.3% |
| Remuneration and social security | 454/9 | €1,041 | €234 | -€807 | -77.5% |
| Other amounts payable | 47/48 | €7,691 | €12,382 | +€4,692 | +61.0% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Other operating charges | 640/8 | €893 | €1,866 | +€973 | +109% |
| Non-recurring operating charges | 66A | €12,103 | €0 | -€12,103 | -100% |
| Gross operating margin | 9900 | €6,654 | €8,559 | +€1,906 | +28.6% |
| Operating profit (loss) | 9901 | -€6,342 | €6,693 | +€13,036 | |
| Financial income | 75/76B | €277 | €0 | -€277 | -99.9% |
| Recurring financial income | 75 | €277 | €0 | -€277 | -99.9% |
| Financial charges | 65/66B | €1,290 | €357 | -€933 | -72.3% |
| Recurring financial charges | 65 | €1,290 | €357 | -€933 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,355 | €6,336 | +€13,691 | |
| Profit (loss) for the period | 9904 | -€7,355 | €6,336 | +€13,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,355 | €6,336 | +€13,691 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.