LEON COMPANY: what changed
LEON COMPANY
Largest movements
- Tangible fixed assets -€11,390
no longer reported in 2023 (was €11,390)
- Receivables within one year +€3,400
up €3,400 (+35.1%), from €9,680 to €13,081
of which Other amounts receivable: +€11,111
- Other debts -€6,867
no longer reported in 2023 (was €6,867)
- Tax, wage and social debts -€3,311
down €3,311 (-66.8%), from €4,955 to €1,645
of which Taxes: -€2,100
- Trade debts +€1,216
up €1,216 (+86.7%), from €1,402 to €2,618
- Profit (loss) carried forward +€908
up €908 (+220%), from €412 to €1,320
- Other operating charges +€9,443
up €9,443 (+1,352%), from €698 to €10,141
- Gross operating margin +€4,641
up €4,641 (+38.7%), from €11,981 to €16,622
- Staff costs -€3,782
down €3,782 (-41.2%), from €9,188 to €5,406
- Depreciation -€1,410
no longer reported in 2023 (was €1,410)
- Taxes -€222
no longer reported in 2023 (was €222)
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,136 | €13,082 | -€8,054 | -38.1% |
| Fixed assets | 21/28 | €11,390 | - | -€11,390 | |
| Tangible fixed assets | 22/27 | €11,390 | - | -€11,390 | |
| Furniture and vehicles | 24 | €11,390 | - | -€11,390 | |
| Current assets | 29/58 | €9,746 | €13,082 | +€3,337 | +34.2% |
| Amounts receivable within one year | 40/41 | €9,680 | €13,081 | +€3,400 | +35.1% |
| Trade receivables | 40 | €9,680 | €1,970 | -€7,710 | -79.6% |
| Other amounts receivable | 41 | - | €11,111 | +€11,111 | |
| Cash at bank and in hand | 54/58 | €65 | €2 | -€63 | -97.1% |
| Total equity and liabilities | 10/49 | €21,136 | €13,082 | -€8,054 | -38.1% |
| Equity | 10/15 | €7,912 | €8,820 | +€908 | +11.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412 | €1,320 | +€908 | +220% |
| Amounts payable | 17/49 | €13,224 | €4,262 | -€8,962 | -67.8% |
| Amounts payable within one year | 42/48 | €13,224 | €4,262 | -€8,962 | -67.8% |
| Trade debts | 44 | €1,402 | €2,618 | +€1,216 | +86.7% |
| Suppliers | 440/4 | €1,402 | €2,618 | +€1,216 | +86.7% |
| Taxes, remuneration and social security | 45 | €4,955 | €1,645 | -€3,311 | -66.8% |
| Taxes | 450/3 | €2,566 | €466 | -€2,100 | -81.8% |
| Remuneration and social security | 454/9 | €2,389 | €1,179 | -€1,210 | -50.7% |
| Other amounts payable | 47/48 | €6,867 | - | -€6,867 | |
| Remuneration, social security and pensions | 62 | €9,188 | €5,406 | -€3,782 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,410 | - | -€1,410 | |
| Other operating charges | 640/8 | €698 | €10,141 | +€9,443 | +1,352% |
| Gross operating margin | 9900 | €11,981 | €16,622 | +€4,641 | +38.7% |
| Operating profit (loss) | 9901 | €685 | €1,075 | +€390 | +56.9% |
| Financial charges | 65/66B | €51 | €167 | +€116 | +229% |
| Recurring financial charges | 65 | €51 | €167 | +€116 | +229% |
| Profit (loss) for the period before taxes | 9903 | €634 | €908 | +€273 | +43.1% |
| Income taxes | 67/77 | €222 | - | -€222 | |
| Profit (loss) for the period | 9904 | €412 | €908 | +€496 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €412 | €908 | +€496 | +120% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.