LEOMIL: 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.
What changed
LEOMIL
NACE 74.111, Design of textile patterns, clothing, jewellery, furniture and decorative items
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€48,026
2024 · €260,661-€212,635
Equity
€2.3m
2024 · €2.3m+€48,026
Cash
€204,220
2024 · €26,883+€177,337
Balance sheet total
€3.8m
2024 · €3.8m+€7,748
Largest movements
Assets
- Deferred charges and accrued income -€199,277
down €199,277 (-91.8%), from €217,026 to €17,749
- Cash +€177,337
up €177,337 (+659.7%), from €26,883 to €204,220
mainly Deferred charges and accrued income (+€199,277) and Accrued charges and deferred income (+€189,492)
Equity and liabilities
- Trade debts -€259,213
down €259,213 (-43.4%), from €597,137 to €337,924
- Accrued charges and deferred income +€189,492
up €189,492 (+25.1%), from €755,546 to €945,037
- Reserves +€48,026
up €48,026 (+2.3%), from €2.1m to €2.2m
of which Distributable reserves: +€48,026
Income statement
- Turnover +€376,020
up €376,020 (+5.1%), from €7.3m to €7.7m
- Other operating income -€253,877
down €253,877 (-19.1%), from €1.3m to €1.1m
- Taxes +€217,822
up €217,822, from -€186,081 to €31,741
- Financial income -€125,620
down €125,620 (-97.8%), from €128,399 to €2,779
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.
Result 2024
€260,661
Turnover
+€376,020
Other operating income
-€253,877
Services and other goods
+€57,629
Staff costs
-€36,534
Depreciation
-€8,524
Provisions
+€4,072
Other operating charges
-€558
Financial income
-€125,620
Financial charges
-€7,423
Taxes
-€217,822
Result 2025
€48,026
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.
From operations
+€262,382
Investment
-€85,045
Financing
€0
Cash 2024
€26,883
From operations (derived)
+€262,382
Net result for the year
+€48,026
Depreciation
+€60,353
Receivables within one year
-€4,996
Deferred charges and accrued income
+€199,277
Provisions
+€13,747
Trade debts
-€259,213
Tax, wage and social debts
+€15,695
Accrued charges and deferred income
+€189,492
Investment (derived)
-€85,045
Investment in fixed assets (net)
-€85,045
Cash 2025
€204,220
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,831,651 | €3,839,399 | +€7,748 | +0.2% |
| Fixed assets | 21/28 | €185,721 | €210,413 | +€24,692 | +13.3% |
| Tangible fixed assets | 22/27 | €185,721 | €210,413 | +€24,692 | +13.3% |
| Furniture and vehicles | 24 | €185,721 | €210,413 | +€24,692 | +13.3% |
| Current assets | 29/58 | €3,645,931 | €3,628,986 | -€16,944 | -0.5% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,402,022 | €3,407,018 | +€4,996 | +0.1% |
| Trade receivables | 40 | €3,348,412 | €3,333,841 | -€14,571 | -0.4% |
| Other amounts receivable | 41 | €53,610 | €73,176 | +€19,567 | +36.5% |
| Cash at bank and in hand | 54/58 | €26,883 | €204,220 | +€177,337 | +659.7% |
| Deferred charges and accrued income | 490/1 | €217,026 | €17,749 | -€199,277 | -91.8% |
| Total equity and liabilities | 10/49 | €3,831,651 | €3,839,399 | +€7,748 | +0.2% |
| Equity | 10/15 | €2,257,457 | €2,305,484 | +€48,026 | +2.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €2,107,457 | €2,155,484 | +€48,026 | +2.3% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €2,092,457 | €2,140,484 | +€48,026 | +2.3% |
| Provisions and deferred taxes | 16 | €121,173 | €134,921 | +€13,747 | +11.3% |
| Provisions for liabilities and charges | 160/5 | €121,173 | €134,921 | +€13,747 | +11.3% |
| Other liabilities and charges | 164/5 | €121,173 | €134,921 | +€13,747 | +11.3% |
| Amounts payable | 17/49 | €1,453,021 | €1,398,995 | -€54,026 | -3.7% |
| Amounts payable within one year | 42/48 | €697,475 | €453,958 | -€243,517 | -34.9% |
| Trade debts | 44 | €597,137 | €337,924 | -€259,213 | -43.4% |
| Suppliers | 440/4 | €597,137 | €337,924 | -€259,213 | -43.4% |
| Taxes, remuneration and social security | 45 | €100,338 | €116,034 | +€15,695 | +15.6% |
| Taxes | 450/3 | €21,204 | €21,882 | +€678 | +3.2% |
| Remuneration and social security | 454/9 | €79,134 | €94,152 | +€15,018 | +19.0% |
| Accrued charges and deferred income | 492/3 | €755,546 | €945,037 | +€189,492 | +25.1% |
| Operating income | 70/76A | €8,669,759 | €8,791,902 | +€122,143 | +1.4% |
| Turnover | 70 | €7,340,191 | €7,716,211 | +€376,020 | +5.1% |
| Other operating income | 74 | €1,329,568 | €1,075,691 | -€253,877 | -19.1% |
| Operating charges | 60/66A | €8,696,488 | €8,680,402 | -€16,086 | -0.2% |
| Goods for resale, raw materials and consumables | 60 | €0 | - | = | |
| Purchases | 600/8 | €0 | - | = | |
| Services and other goods | 61 | €7,987,428 | €7,929,798 | -€57,629 | -0.7% |
| Remuneration, social security and pensions | 62 | €633,984 | €670,518 | +€36,534 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,829 | €60,353 | +€8,524 | +16.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €17,820 | €13,747 | -€4,072 | -22.9% |
| Other operating charges | 640/8 | €5,428 | €5,985 | +€558 | +10.3% |
| Operating profit (loss) | 9901 | -€26,729 | €111,501 | +€138,229 | |
| Financial income | 75/76B | €128,399 | €2,779 | -€125,620 | -97.8% |
| Recurring financial income | 75 | €128,399 | €2,779 | -€125,620 | -97.8% |
| Income from current assets | 751 | €343 | €2,763 | +€2,419 | +704.4% |
| Other financial income | 752/9 | €128,056 | €16 | -€128,039 | -100.0% |
| Financial charges | 65/66B | €27,090 | €34,512 | +€7,423 | +27.4% |
| Recurring financial charges | 65 | €27,090 | €34,512 | +€7,423 | +27.4% |
| Debt charges | 650 | €6,652 | €0 | -€6,652 | -100.0% |
| Other financial charges | 652/9 | €20,438 | €34,512 | +€14,075 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €74,580 | €79,767 | +€5,187 | +7.0% |
| Income taxes | 67/77 | -€186,081 | €31,741 | +€217,822 | |
| Taxes | 670/3 | €28,311 | €31,741 | +€3,430 | +12.1% |
| Tax adjustments and reversals of tax provisions | 77 | €214,392 | €0 | -€214,392 | -100.0% |
| Profit (loss) for the period | 9904 | €260,661 | €48,026 | -€212,635 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €260,661 | €48,026 | -€212,635 | -81.6% |
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 5 October 2026 via checked.be.