Leomart: 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.
Leomart
Largest movements
- Stocks and contracts +€240,255
new in 2024: €240,255
- Tangible fixed assets -€202,276
down €202,276 (-99.7%), from €202,922 to €646
of which Land and buildings: -€201,064
- Cash +€4,854
up €4,854 (+320.3%), from €1,516 to €6,370
mainly Investment in fixed assets (net) (+€201,564) and Debts after one year (+€47,455)
- Other debts -€47,811
down €47,811 (-100.0%), from €47,811 to €0
- Debts after one year +€47,455
up €47,455 (+118.6%), from €40,008 to €87,463
of which Other amounts payable: +€87,463
- Profit (loss) carried forward +€40,527
up €40,527 (+141.4%), from €28,668 to €69,195
- Trade debts +€11,228
up €11,228 (+446.0%), from €2,518 to €13,745
- Current portion of long-term debt -€8,454
down €8,454 (-100.0%), from €8,454 to €0
- Depreciation -€19,319
down €19,319 (-94.1%), from €20,531 to €1,212
- Gross operating margin +€19,185
up €19,185 (+53.2%), from €36,075 to €55,260
- Financial charges +€5,163
up €5,163 (+209.5%), from €2,464 to €7,627
- Other operating charges +€686
up €686 (+13.2%), from €5,209 to €5,895
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,919 | €248,864 | +€42,945 | +20.9% |
| Fixed assets | 21/28 | €203,422 | €646 | -€202,776 | -99.7% |
| Tangible fixed assets | 22/27 | €202,922 | €646 | -€202,276 | -99.7% |
| Land and buildings | 22 | €201,064 | €0 | -€201,064 | -100.0% |
| Plant, machinery and equipment | 23 | €1,858 | €646 | -€1,212 | -65.2% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100.0% |
| Current assets | 29/58 | €2,497 | €248,218 | +€245,721 | +9842.1% |
| Stocks and contracts in progress | 3 | - | €240,255 | +€240,255 | |
| Stocks | 30/36 | - | €240,255 | +€240,255 | |
| Amounts receivable within one year | 40/41 | - | €1,498 | +€1,498 | |
| Trade receivables | 40 | - | €1,498 | +€1,498 | |
| Current investments | 50/53 | - | €94 | +€94 | |
| Cash at bank and in hand | 54/58 | €1,516 | €6,370 | +€4,854 | +320.3% |
| Deferred charges and accrued income | 490/1 | €981 | €0 | -€981 | -100.0% |
| Total equity and liabilities | 10/49 | €205,919 | €248,864 | +€42,945 | +20.9% |
| Equity | 10/15 | €107,128 | €147,655 | +€40,527 | +37.8% |
| Contributions | 10/11 | €78,460 | €78,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,668 | €69,195 | +€40,527 | +141.4% |
| Amounts payable | 17/49 | €98,791 | €101,209 | +€2,418 | +2.4% |
| Amounts payable after more than one year | 17 | €40,008 | €87,463 | +€47,455 | +118.6% |
| Financial debts | 170/4 | €40,008 | €0 | -€40,008 | -100.0% |
| Other amounts payable | 178/9 | - | €87,463 | +€87,463 | |
| Amounts payable within one year | 42/48 | €58,783 | €13,745 | -€45,037 | -76.6% |
| Current portion of amounts payable after more than one year | 42 | €8,454 | €0 | -€8,454 | -100.0% |
| Trade debts | 44 | €2,518 | €13,745 | +€11,228 | +446.0% |
| Suppliers | 440/4 | €2,518 | €13,745 | +€11,228 | +446.0% |
| Other amounts payable | 47/48 | €47,811 | €0 | -€47,811 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,531 | €1,212 | -€19,319 | -94.1% |
| Other operating charges | 640/8 | €5,209 | €5,895 | +€686 | +13.2% |
| Gross operating margin | 9900 | €36,075 | €55,260 | +€19,185 | +53.2% |
| Operating profit (loss) | 9901 | €10,335 | €48,154 | +€37,819 | +365.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -3.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -3.8% |
| Financial charges | 65/66B | €2,464 | €7,627 | +€5,163 | +209.5% |
| Recurring financial charges | 65 | €2,464 | €7,627 | +€5,163 | +209.5% |
| Profit (loss) for the period before taxes | 9903 | €7,871 | €40,527 | +€32,656 | +414.9% |
| Profit (loss) for the period | 9904 | €7,871 | €40,527 | +€32,656 | +414.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,871 | €40,527 | +€32,656 | +414.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.