LEON DS: 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 DS
Largest movements
- Receivables within one year +€143,788
up €143,788 (+4545.7%), from €3,163 to €146,951
- Deferred charges and accrued income -€87,623
no longer reported in 2025 (was €87,623)
- Cash -€2,767
down €2,767 (-100.0%), from €2,767 to €0
mainly Receivables within one year (-€143,788)
- Tangible fixed assets -€1,984
down €1,984 (-43.0%), from €4,608 to €2,624
- Profit (loss) carried forward +€38,553
up €38,553 (+48.1%), from €80,146 to €118,698
- Tax, wage and social debts +€11,572
up €11,572 (+80.9%), from €14,308 to €25,881
of which Taxes: +€11,572
- Gross operating margin +€7,147
up €7,147 (+16.2%), from €44,160 to €51,307
- Taxes +€2,755
up €2,755 (+23.4%), from €11,778 to €14,533
- Financial income +€2,556
up €2,556 (+69.1%), from €3,698 to €6,254
- Staff costs +€742
up €742 (+92.0%), from €806 to €1,548
- Other operating charges -€575
down €575 (-52.1%), from €1,103 to €528
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,161 | €149,576 | +€51,415 | +52.4% |
| Fixed assets | 21/28 | €4,608 | €2,624 | -€1,984 | -43.0% |
| Tangible fixed assets | 22/27 | €4,608 | €2,624 | -€1,984 | -43.0% |
| Plant, machinery and equipment | 23 | €4,608 | €2,624 | -€1,984 | -43.0% |
| Current assets | 29/58 | €93,553 | €146,951 | +€53,398 | +57.1% |
| Amounts receivable within one year | 40/41 | €3,163 | €146,951 | +€143,788 | +4545.7% |
| Other amounts receivable | 41 | €3,163 | €146,951 | +€143,788 | +4545.7% |
| Cash at bank and in hand | 54/58 | €2,767 | €0 | -€2,767 | -100.0% |
| Deferred charges and accrued income | 490/1 | €87,623 | - | -€87,623 | |
| Total equity and liabilities | 10/49 | €98,161 | €149,576 | +€51,415 | +52.4% |
| Equity | 10/15 | €82,646 | €121,198 | +€38,553 | +46.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,146 | €118,698 | +€38,553 | +48.1% |
| Amounts payable | 17/49 | €15,516 | €28,378 | +€12,862 | +82.9% |
| Amounts payable within one year | 42/48 | €15,516 | €28,378 | +€12,862 | +82.9% |
| Trade debts | 44 | €1,207 | €2,497 | +€1,290 | +106.9% |
| Suppliers | 440/4 | €1,207 | €2,497 | +€1,290 | +106.9% |
| Taxes, remuneration and social security | 45 | €14,308 | €25,881 | +€11,572 | +80.9% |
| Taxes | 450/3 | €14,308 | €25,880 | +€11,572 | +80.9% |
| Remuneration and social security | 454/9 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €806 | €1,548 | +€742 | +92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,131 | €1,984 | -€147 | -6.9% |
| Other operating charges | 640/8 | €1,103 | €528 | -€575 | -52.1% |
| Gross operating margin | 9900 | €44,160 | €51,307 | +€7,147 | +16.2% |
| Operating profit (loss) | 9901 | €40,120 | €47,248 | +€7,128 | +17.8% |
| Financial income | 75/76B | €3,698 | €6,254 | +€2,556 | +69.1% |
| Recurring financial income | 75 | €3,698 | €6,254 | +€2,556 | +69.1% |
| Financial charges | 65/66B | €84 | €416 | +€333 | +396.5% |
| Recurring financial charges | 65 | €84 | €416 | +€333 | +396.5% |
| Profit (loss) for the period before taxes | 9903 | €43,734 | €53,085 | +€9,351 | +21.4% |
| Income taxes | 67/77 | €11,778 | €14,533 | +€2,755 | +23.4% |
| Profit (loss) for the period | 9904 | €31,956 | €38,553 | +€6,596 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,956 | €38,553 | +€6,596 | +20.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.