Leon: 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.
Leon
Largest movements
- Receivables within one year +€26,487
up €26,487 (+518.1%), from €5,112 to €31,599
of which Other amounts receivable: +€25,261
- Cash +€5,032
up €5,032 (+55.6%), from €9,046 to €14,078
- Financial fixed assets +€1,000
new in 2024: €1,000
- Deferred charges and accrued income +€916
new in 2024: €916
- Trade debts +€29,635
up €29,635 (+8096.1%), from €366 to €30,001
- Accrued charges and deferred income +€3,139
up €3,139 (+35.8%), from €8,761 to €11,900
- Profit (loss) carried forward +€781
up €781 (+15.9%), from €4,910 to €5,692
- Purchases and services -€18,549
no longer reported in 2024 (was €18,549)
- Turnover -€12,815
no longer reported in 2024 (was €12,815)
- Gross operating margin -€8,735
down €8,735, from €4,934 to -€3,801
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,158 | €47,593 | +€33,435 | +236.2% |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €14,158 | €46,593 | +€32,435 | +229.1% |
| Amounts receivable within one year | 40/41 | €5,112 | €31,599 | +€26,487 | +518.1% |
| Trade receivables | 40 | €4,382 | €5,608 | +€1,226 | +28.0% |
| Other amounts receivable | 41 | €730 | €25,991 | +€25,261 | +3460.7% |
| Cash at bank and in hand | 54/58 | €9,046 | €14,078 | +€5,032 | +55.6% |
| Deferred charges and accrued income | 490/1 | - | €916 | +€916 | |
| Total equity and liabilities | 10/49 | €14,158 | €47,593 | +€33,435 | +236.2% |
| Equity | 10/15 | €4,910 | €5,692 | +€781 | +15.9% |
| Profit (loss) carried forward | 14 | €4,910 | €5,692 | +€781 | +15.9% |
| Amounts payable | 17/49 | €9,247 | €41,901 | +€32,654 | +353.1% |
| Amounts payable within one year | 42/48 | €486 | €30,001 | +€29,515 | +6072.6% |
| Trade debts | 44 | €366 | €30,001 | +€29,635 | +8096.1% |
| Suppliers | 440/4 | €366 | €30,001 | +€29,635 | +8096.1% |
| Taxes, remuneration and social security | 45 | €120 | - | -€120 | |
| Taxes | 450/3 | €120 | - | -€120 | |
| Accrued charges and deferred income | 492/3 | €8,761 | €11,900 | +€3,139 | +35.8% |
| Turnover | 70 | €12,815 | - | -€12,815 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,549 | - | -€18,549 | |
| Remuneration, social security and pensions | 62 | - | €76 | +€76 | |
| Gross operating margin | 9900 | €4,934 | -€3,801 | -€8,735 | |
| Operating profit (loss) | 9901 | €4,934 | -€3,877 | -€8,812 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €24 | €107 | +€83 | +346.8% |
| Recurring financial charges | 65 | €24 | €107 | +€83 | +346.8% |
| Profit (loss) for the period before taxes | 9903 | €4,910 | -€3,984 | -€8,894 | |
| Profit (loss) for the period | 9904 | €4,910 | -€3,984 | -€8,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,910 | -€3,984 | -€8,894 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.