Leoma: 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.
Leoma
Largest movements
- Tangible fixed assets +€447,628
up €447,628 (+107.7%), from €415,737 to €863,365
of which Land and buildings: +€450,565
- Receivables after one year -€234,000
down €234,000 (-70.1%), from €334,000 to €100,000
- Cash -€59,101
down €59,101 (-80.9%), from €73,099 to €13,998
mainly Investment in fixed assets (net) (-€543,147) and Contributions, distributions and other (-€275,000)
- Receivables within one year -€44,111
down €44,111 (-22.6%), from €195,368 to €151,258
of which Trade receivables: -€77,350
- Debts after one year +€184,941
up €184,941 (+57.8%), from €319,995 to €504,935
- Reserves -€158,000
down €158,000 (-98.4%), from €160,547 to €2,547
of which Distributable reserves: -€158,000
- Current portion of long-term debt +€49,537
up €49,537 (+281.8%), from €17,577 to €67,114
- Other debts +€48,262
up €48,262 (+12.0%), from €403,784 to €452,046
- Short-term financial debts -€20,911
down €20,911 (-100.0%), from €20,911 to €0
- Depreciation +€66,518
up €66,518 (+229.4%), from €29,001 to €95,519
- Gross operating margin +€26,802
up €26,802 (+10.8%), from €247,440 to €274,242
- Taxes -€13,601
down €13,601 (-27.4%), from €49,555 to €35,954
- Financial income -€9,369
down €9,369 (-92.6%), from €10,119 to €750
- Other operating charges +€3,178
up €3,178 (+110.9%), from €2,864 to €6,042
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 | €1,019,672 | €1,131,126 | +€111,454 | +10.9% |
| Fixed assets | 21/28 | €415,737 | €863,365 | +€447,628 | +107.7% |
| Tangible fixed assets | 22/27 | €415,737 | €863,365 | +€447,628 | +107.7% |
| Land and buildings | 22 | €404,951 | €855,516 | +€450,565 | +111.3% |
| Furniture and vehicles | 24 | €10,786 | €7,849 | -€2,937 | -27.2% |
| Current assets | 29/58 | €603,935 | €267,761 | -€336,174 | -55.7% |
| Amounts receivable after more than one year | 29 | €334,000 | €100,000 | -€234,000 | -70.1% |
| Other amounts receivable | 291 | €334,000 | €100,000 | -€234,000 | -70.1% |
| Amounts receivable within one year | 40/41 | €195,368 | €151,258 | -€44,111 | -22.6% |
| Trade receivables | 40 | €110,182 | €32,831 | -€77,350 | -70.2% |
| Other amounts receivable | 41 | €85,187 | €118,426 | +€33,240 | +39.0% |
| Cash at bank and in hand | 54/58 | €73,099 | €13,998 | -€59,101 | -80.9% |
| Deferred charges and accrued income | 490/1 | €1,467 | €2,505 | +€1,038 | +70.7% |
| Total equity and liabilities | 10/49 | €1,019,672 | €1,131,126 | +€111,454 | +10.9% |
| Equity | 10/15 | €179,147 | €22,019 | -€157,128 | -87.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €160,547 | €2,547 | -€158,000 | -98.4% |
| 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 | €158,687 | €687 | -€158,000 | -99.6% |
| Profit (loss) carried forward | 14 | €0 | €872 | +€872 | |
| Amounts payable | 17/49 | €840,525 | €1,109,106 | +€268,582 | +32.0% |
| Amounts payable after more than one year | 17 | €319,995 | €504,935 | +€184,941 | +57.8% |
| Financial debts | 170/4 | €319,995 | €504,935 | +€184,941 | +57.8% |
| Amounts payable within one year | 42/48 | €520,530 | €604,171 | +€83,641 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €17,577 | €67,114 | +€49,537 | +281.8% |
| Financial debts | 43 | €20,911 | €0 | -€20,911 | -100.0% |
| Other loans | 439 | €20,911 | €0 | -€20,911 | -100.0% |
| Trade debts | 44 | €9,045 | €29,353 | +€20,308 | +224.5% |
| Suppliers | 440/4 | €9,045 | €29,353 | +€20,308 | +224.5% |
| Advances received on contracts in progress | 46 | €30,000 | €30,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €39,213 | €25,658 | -€13,555 | -34.6% |
| Taxes | 450/3 | €39,213 | €25,658 | -€13,555 | -34.6% |
| Other amounts payable | 47/48 | €403,784 | €452,046 | +€48,262 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,001 | €95,519 | +€66,518 | +229.4% |
| Other operating charges | 640/8 | €2,864 | €6,042 | +€3,178 | +110.9% |
| Gross operating margin | 9900 | €247,440 | €274,242 | +€26,802 | +10.8% |
| Operating profit (loss) | 9901 | €215,574 | €172,681 | -€42,894 | -19.9% |
| Financial income | 75/76B | €10,119 | €750 | -€9,369 | -92.6% |
| Recurring financial income | 75 | €10,119 | €750 | -€9,369 | -92.6% |
| Financial charges | 65/66B | €17,646 | €19,604 | +€1,958 | +11.1% |
| Recurring financial charges | 65 | €17,646 | €19,604 | +€1,958 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €208,048 | €153,827 | -€54,221 | -26.1% |
| Income taxes | 67/77 | €49,555 | €35,954 | -€13,601 | -27.4% |
| Profit (loss) for the period | 9904 | €158,493 | €117,872 | -€40,620 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €158,493 | €117,872 | -€40,620 | -25.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.