LEON & DENNIS: what changed
Two financial 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 & DENNIS
Largest movements
- Receivables within one year -€812
down €812 (-7.6%), from €10,718 to €9,906
of which Trade receivables: -€545
- Tax, wage and social debts -€682
down €682 (-86.6%), from €787 to €106
- Trade debts -€520
no longer reported in 2024 (was €520)
- Profit (loss) carried forward +€389
up €389 (+6.0%), from €6,439 to €6,828
- Gross operating margin -€1,730
down €1,730 (-77.8%), from €2,225 to €495
- Taxes -€324
down €324 (-75.4%), from €430 to €106
- Financial charges -€77
no longer reported in 2024 (was €77)
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.
Derived cash bridge
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 | €10,746 | €9,934 | -€812 | -7.6% |
| Current assets | 29/58 | €10,746 | €9,934 | -€812 | -7.6% |
| Amounts receivable within one year | 40/41 | €10,718 | €9,906 | -€812 | -7.6% |
| Trade receivables | 40 | €545 | - | -€545 | |
| Other amounts receivable | 41 | €10,174 | €9,906 | -€268 | -2.6% |
| Cash at bank and in hand | 54/58 | €28 | €28 | = | 0.0% |
| Total equity and liabilities | 10/49 | €10,746 | €9,934 | -€812 | -7.6% |
| Equity | 10/15 | €9,439 | €9,828 | +€389 | +4.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,439 | €6,828 | +€389 | +6.0% |
| Amounts payable | 17/49 | €1,307 | €106 | -€1,202 | -91.9% |
| Amounts payable within one year | 42/48 | €1,307 | €106 | -€1,202 | -91.9% |
| Trade debts | 44 | €520 | - | -€520 | |
| Bills of exchange payable | 441 | €520 | - | -€520 | |
| Taxes, remuneration and social security | 45 | €787 | €106 | -€682 | -86.6% |
| Taxes | 450/3 | €787 | €106 | -€682 | -86.6% |
| Gross operating margin | 9900 | €2,225 | €495 | -€1,730 | -77.8% |
| Operating profit (loss) | 9901 | €2,225 | €495 | -€1,730 | -77.8% |
| Financial charges | 65/66B | €77 | - | -€77 | |
| Recurring financial charges | 65 | €77 | - | -€77 | |
| Profit (loss) for the period before taxes | 9903 | €2,149 | €495 | -€1,654 | -77.0% |
| Income taxes | 67/77 | €430 | €106 | -€324 | -75.4% |
| Profit (loss) for the period | 9904 | €1,719 | €389 | -€1,330 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,719 | €389 | -€1,330 | -77.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.