LEODIENSYS: what changed
Two fiscal 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.
LEODIENSYS
Largest movements
- Receivables within one year -€7,752
down €7,752 (-10.7%), from €72,714 to €64,962
of which Other amounts receivable: -€4,800
- Tangible fixed assets -€1,844
down €1,844 (-16.1%), from €11,468 to €9,624
of which Furniture and vehicles: -€1,097
- Other debts -€15,200
down €15,200 (-84.0%), from €18,103 to €2,903
- Reserves +€4,000
up €4,000 (+7.3%), from €54,860 to €58,860
- Trade debts +€1,385
up €1,385 (+10.7%), from €12,932 to €14,317
- Gross operating margin -€18,119
down €18,119 (-47.6%), from €38,061 to €19,943
- Taxes -€4,164
down €4,164 (-48.2%), from €8,639 to €4,474
- Depreciation -€3,707
down €3,707 (-37.8%), from €9,797 to €6,091
- Financial income -€706
down €706 (-37.9%), from €1,863 to €1,157
- Financial charges -€390
down €390 (-20.2%), from €1,925 to €1,535
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 | €132,483 | €122,555 | -€9,928 | -7.5% |
| Fixed assets | 21/28 | €11,618 | €9,774 | -€1,844 | -15.9% |
| Tangible fixed assets | 22/27 | €11,468 | €9,624 | -€1,844 | -16.1% |
| Plant, machinery and equipment | 23 | €2,991 | €2,244 | -€747 | -25.0% |
| Furniture and vehicles | 24 | €8,476 | €7,380 | -€1,097 | -12.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €120,865 | €112,781 | -€8,085 | -6.7% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,714 | €64,962 | -€7,752 | -10.7% |
| Trade receivables | 40 | €39,202 | €36,251 | -€2,952 | -7.5% |
| Other amounts receivable | 41 | €33,512 | €28,712 | -€4,800 | -14.3% |
| Cash at bank and in hand | 54/58 | €42,969 | €42,478 | -€491 | -1.1% |
| Deferred charges and accrued income | 490/1 | €4,182 | €4,341 | +€159 | +3.8% |
| Total equity and liabilities | 10/49 | €132,483 | €122,555 | -€9,928 | -7.5% |
| Equity | 10/15 | €88,527 | €92,606 | +€4,078 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,860 | €58,860 | +€4,000 | +7.3% |
| Distributable reserves | 133 | €54,860 | €58,860 | +€4,000 | +7.3% |
| Profit (loss) carried forward | 14 | €15,067 | €15,146 | +€78 | +0.5% |
| Amounts payable | 17/49 | €43,956 | €29,949 | -€14,007 | -31.9% |
| Amounts payable within one year | 42/48 | €43,736 | €29,949 | -€13,787 | -31.5% |
| Trade debts | 44 | €12,932 | €14,317 | +€1,385 | +10.7% |
| Suppliers | 440/4 | €12,932 | €14,317 | +€1,385 | +10.7% |
| Taxes, remuneration and social security | 45 | €12,700 | €12,729 | +€28 | +0.2% |
| Taxes | 450/3 | €10,700 | €10,729 | +€28 | +0.3% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €18,103 | €2,903 | -€15,200 | -84.0% |
| Accrued charges and deferred income | 492/3 | €220 | - | -€220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,797 | €6,091 | -€3,707 | -37.8% |
| Other operating charges | 640/8 | €1,854 | €1,921 | +€67 | +3.6% |
| Gross operating margin | 9900 | €38,061 | €19,943 | -€18,119 | -47.6% |
| Operating profit (loss) | 9901 | €26,410 | €11,931 | -€14,479 | -54.8% |
| Financial income | 75/76B | €1,863 | €1,157 | -€706 | -37.9% |
| Recurring financial income | 75 | €1,863 | €1,157 | -€706 | -37.9% |
| Financial charges | 65/66B | €1,925 | €1,535 | -€390 | -20.2% |
| Recurring financial charges | 65 | €1,925 | €1,535 | -€390 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €26,348 | €11,553 | -€14,795 | -56.2% |
| Income taxes | 67/77 | €8,639 | €4,474 | -€4,164 | -48.2% |
| Profit (loss) for the period | 9904 | €17,709 | €7,078 | -€10,631 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,709 | €7,078 | -€10,631 | -60.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.