LEON CORPORATION: what changed
What changed
LEON CORPORATION
NACE 82.100, Office administrative and support services
filed annual accounts (NBB)
Net result for the year
€43,511
2024 · €14,522+€28,989
Equity
€96,788
2024 · €53,277+€43,511
Cash
€115,808
2024 · €52,625+€63,183
Balance sheet total
€136,334
2024 · €82,516+€53,818
Largest movements
Assets
- Cash +€63,183
up €63,183 (+120%), from €52,625 to €115,808
mainly Net result for the year (+€43,511) and Tax, wage and social debts (+€12,269)
- Tangible fixed assets -€6,657
down €6,657 (-32.0%), from €20,797 to €14,140
- Receivables within one year -€2,001
down €2,001 (-71.6%), from €2,795 to €794
Equity and liabilities
- Profit (loss) carried forward +€43,511
up €43,511 (+85.7%), from €50,777 to €94,288
- Tax, wage and social debts +€12,269
up €12,269 (+157%), from €7,816 to €20,085
of which Taxes: +€11,351
- Debts after one year -€7,427
down €7,427 (-66.3%), from €11,199 to €3,772
- Trade debts +€3,127
up €3,127 (+470%), from €665 to €3,792
- Other debts +€2,124
up €2,124 (+101%), from €2,102 to €4,225
Income statement
- Gross operating margin +€37,701
up €37,701 (+120%), from €31,402 to €69,103
- Taxes +€8,449
up €8,449 (+179%), from €4,721 to €13,169
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,522
Gross operating margin
+€37,701
Depreciation
-€583
Other operating charges
+€95
Financial income
-€0
Financial charges
+€225
Taxes
-€8,449
Result 2025
€43,511
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€72,912
Investment
-€2,457
Financing
-€7,273
Cash 2024
€52,625
From operations (derived)
+€72,912
Net result for the year
+€43,511
Depreciation
+€9,113
Receivables within one year
+€2,001
Deferred charges and accrued income
+€707
Trade debts
+€3,127
Tax, wage and social debts
+€12,269
Other debts
+€2,124
Accrued charges and deferred income
+€60
Investment (derived)
-€2,457
Investment in fixed assets (net)
-€2,457
Financing
-€7,273
Debts after one year
-€7,427
Current portion of long-term debt
+€154
Cash 2025
€115,808
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,516 | €136,334 | +€53,818 | +65.2% |
| Fixed assets | 21/28 | €25,797 | €19,140 | -€6,657 | -25.8% |
| Tangible fixed assets | 22/27 | €20,797 | €14,140 | -€6,657 | -32.0% |
| Furniture and vehicles | 24 | €20,797 | €14,140 | -€6,657 | -32.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €56,719 | €117,194 | +€60,475 | +107% |
| Amounts receivable within one year | 40/41 | €2,795 | €794 | -€2,001 | -71.6% |
| Trade receivables | 40 | €2,795 | €794 | -€2,001 | -71.6% |
| Cash at bank and in hand | 54/58 | €52,625 | €115,808 | +€63,183 | +120% |
| Deferred charges and accrued income | 490/1 | €1,299 | €592 | -€707 | -54.4% |
| Total equity and liabilities | 10/49 | €82,516 | €136,334 | +€53,818 | +65.2% |
| Equity | 10/15 | €53,277 | €96,788 | +€43,511 | +81.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,777 | €94,288 | +€43,511 | +85.7% |
| Amounts payable | 17/49 | €29,239 | €39,547 | +€10,307 | +35.3% |
| Amounts payable after more than one year | 17 | €11,199 | €3,772 | -€7,427 | -66.3% |
| Financial debts | 170/4 | €11,199 | €3,772 | -€7,427 | -66.3% |
| Amounts payable within one year | 42/48 | €17,855 | €35,530 | +€17,674 | +99.0% |
| Current portion of amounts payable after more than one year | 42 | €7,273 | €7,427 | +€154 | +2.1% |
| Trade debts | 44 | €665 | €3,792 | +€3,127 | +470% |
| Suppliers | 440/4 | €665 | €3,792 | +€3,127 | +470% |
| Taxes, remuneration and social security | 45 | €7,816 | €20,085 | +€12,269 | +157% |
| Taxes | 450/3 | €6,898 | €18,249 | +€11,351 | +165% |
| Remuneration and social security | 454/9 | €918 | €1,836 | +€918 | +100% |
| Other amounts payable | 47/48 | €2,102 | €4,225 | +€2,124 | +101% |
| Accrued charges and deferred income | 492/3 | €185 | €245 | +€60 | +32.4% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,530 | €9,113 | +€583 | +6.8% |
| Other operating charges | 640/8 | €1,313 | €1,219 | -€95 | -7.2% |
| Gross operating margin | 9900 | €31,402 | €69,103 | +€37,701 | +120% |
| Operating profit (loss) | 9901 | €19,900 | €57,113 | +€37,212 | +187% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €658 | €433 | -€225 | -34.2% |
| Recurring financial charges | 65 | €658 | €433 | -€225 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €19,243 | €56,680 | +€37,437 | +195% |
| Income taxes | 67/77 | €4,721 | €13,169 | +€8,449 | +179% |
| Profit (loss) for the period | 9904 | €14,522 | €43,511 | +€28,989 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €14,522 | €43,511 | +€28,989 | +200% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.