LEOMACHE: 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.
LEOMACHE
Largest movements
- Cash -€13,006
down €13,006 (-95.3%), from €13,642 to €635
mainly Net result for the year (-€19,629) and Receivables within one year (-€1,462)
- Tangible fixed assets -€3,969
down €3,969 (-49.3%), from €8,046 to €4,077
- Profit (loss) carried forward -€19,629
down €19,629 (-6.6%), from €295,395 to €275,767
- Gross operating margin -€73,293
down €73,293, from €47,570 to -€25,723
- Taxes -€11,506
down €11,506 (-97.5%), from €11,796 to €289
- Other operating charges -€4,927
down €4,927 (-77.1%), from €6,394 to €1,467
- Financial income +€639
up €639 (+5.5%), from €11,601 to €12,240
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 | €296,916 | €281,270 | -€15,646 | -5.3% |
| Fixed assets | 21/28 | €8,651 | €4,682 | -€3,969 | -45.9% |
| Tangible fixed assets | 22/27 | €8,046 | €4,077 | -€3,969 | -49.3% |
| Furniture and vehicles | 24 | €8,046 | €4,077 | -€3,969 | -49.3% |
| Financial fixed assets | 28 | €605 | €605 | = | 0.0% |
| Current assets | 29/58 | €288,265 | €276,587 | -€11,678 | -4.1% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €184,123 | €185,584 | +€1,462 | +0.8% |
| Trade receivables | 40 | €1,423 | €1,210 | -€213 | -15.0% |
| Other amounts receivable | 41 | €182,700 | €184,374 | +€1,674 | +0.9% |
| Cash at bank and in hand | 54/58 | €13,642 | €635 | -€13,006 | -95.3% |
| Deferred charges and accrued income | 490/1 | €501 | €368 | -€133 | -26.6% |
| Total equity and liabilities | 10/49 | €296,916 | €281,270 | -€15,646 | -5.3% |
| Equity | 10/15 | €295,395 | €276,767 | -€18,629 | -6.3% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €295,395 | €275,767 | -€19,629 | -6.6% |
| Amounts payable | 17/49 | €1,521 | €4,503 | +€2,982 | +196.1% |
| Amounts payable within one year | 42/48 | €1,521 | €4,503 | +€2,982 | +196.1% |
| Trade debts | 44 | €1,521 | €4,220 | +€2,700 | +177.5% |
| Suppliers | 440/4 | €1,521 | €4,220 | +€2,700 | +177.5% |
| Taxes, remuneration and social security | 45 | - | €283 | +€283 | |
| Taxes | 450/3 | - | €283 | +€283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,961 | €3,969 | +€7 | +0.2% |
| Other operating charges | 640/8 | €6,394 | €1,467 | -€4,927 | -77.1% |
| Gross operating margin | 9900 | €47,570 | -€25,723 | -€73,293 | |
| Operating profit (loss) | 9901 | €37,214 | -€31,159 | -€68,373 | |
| Financial income | 75/76B | €11,601 | €12,240 | +€639 | +5.5% |
| Recurring financial income | 75 | €11,601 | €12,240 | +€639 | +5.5% |
| Financial charges | 65/66B | €367 | €420 | +€53 | +14.4% |
| Recurring financial charges | 65 | €367 | €420 | +€53 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €48,448 | -€19,339 | -€67,787 | |
| Income taxes | 67/77 | €11,796 | €289 | -€11,506 | -97.5% |
| Profit (loss) for the period | 9904 | €36,652 | -€19,629 | -€56,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,652 | -€19,629 | -€56,281 |
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 8 October 2026 via checked.be.