LEOENA: 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.
LEOENA
Largest movements
- Receivables within one year +€7,610
new in 2025: €7,610
of which Other amounts receivable: +€5,949
- Cash -€2,128
down €2,128 (-10.6%), from €20,004 to €17,876
mainly Receivables within one year (-€7,610) and Tax, wage and social debts (-€3,498)
- Tangible fixed assets +€1,638
new in 2025: €1,638
- Profit (loss) carried forward +€10,935
up €10,935 (+104%), from €10,526 to €21,461
- Tax, wage and social debts -€3,498
down €3,498 (-73.3%), from €4,772 to €1,275
- Accrued charges and deferred income +€1,360
new in 2025: €1,360
- Trade debts -€1,256
down €1,256 (-84.6%), from €1,485 to €229
- Gross operating margin +€487
up €487 (+3.2%), from €15,430 to €15,918
- Financial income +€166
up €166 (+16,463%), from €1 to €167
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 | €20,032 | €27,325 | +€7,293 | +36.4% |
| Fixed assets | 21/28 | - | €1,638 | +€1,638 | |
| Tangible fixed assets | 22/27 | - | €1,638 | +€1,638 | |
| Plant, machinery and equipment | 23 | - | €1,638 | +€1,638 | |
| Current assets | 29/58 | €20,032 | €25,687 | +€5,655 | +28.2% |
| Amounts receivable within one year | 40/41 | - | €7,610 | +€7,610 | |
| Trade receivables | 40 | - | €1,662 | +€1,662 | |
| Other amounts receivable | 41 | - | €5,949 | +€5,949 | |
| Cash at bank and in hand | 54/58 | €20,004 | €17,876 | -€2,128 | -10.6% |
| Deferred charges and accrued income | 490/1 | €28 | €201 | +€173 | +621% |
| Total equity and liabilities | 10/49 | €20,032 | €27,325 | +€7,293 | +36.4% |
| Equity | 10/15 | €13,526 | €24,461 | +€10,935 | +80.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,526 | €21,461 | +€10,935 | +104% |
| Amounts payable | 17/49 | €6,506 | €2,864 | -€3,642 | -56.0% |
| Amounts payable within one year | 42/48 | €6,506 | €1,504 | -€5,002 | -76.9% |
| Trade debts | 44 | €1,485 | €229 | -€1,256 | -84.6% |
| Suppliers | 440/4 | €1,485 | €229 | -€1,256 | -84.6% |
| Taxes, remuneration and social security | 45 | €4,772 | €1,275 | -€3,498 | -73.3% |
| Taxes | 450/3 | €4,772 | €1,275 | -€3,498 | -73.3% |
| Other amounts payable | 47/48 | €249 | - | -€249 | |
| Accrued charges and deferred income | 492/3 | - | €1,360 | +€1,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €158 | +€158 | |
| Gross operating margin | 9900 | €15,430 | €15,918 | +€487 | +3.2% |
| Operating profit (loss) | 9901 | €15,430 | €15,760 | +€329 | +2.1% |
| Financial income | 75/76B | €1 | €167 | +€166 | +16,463% |
| Recurring financial income | 75 | €1 | €167 | +€166 | +16,463% |
| Financial charges | 65/66B | €133 | €217 | +€84 | +63.1% |
| Recurring financial charges | 65 | €133 | €217 | +€84 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €15,298 | €15,710 | +€412 | +2.7% |
| Income taxes | 67/77 | €4,772 | €4,775 | +€2 | 0.0% |
| Profit (loss) for the period | 9904 | €10,526 | €10,935 | +€409 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,526 | €10,935 | +€409 | +3.9% |
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 13 October 2026 via checked.be.