LÉON-REMI: 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.
LÉON-REMI
Largest movements
- Receivables within one year +€35,257
up €35,257 (+24.4%), from €144,650 to €179,907
of which Other amounts receivable: +€36,647
- Receivables after one year -€19,500
down €19,500 (-33.3%), from €58,500 to €39,000
- Tangible fixed assets -€15,123
down €15,123 (-23.0%), from €65,766 to €50,643
of which Land and buildings: -€14,279
- Reserves +€20,761
up €20,761 (+11.4%), from €181,905 to €202,665
of which Distributable reserves: +€20,761
- Debts after one year -€12,398
down €12,398 (-45.0%), from €27,523 to €15,125
- Trade debts -€7,372
down €7,372 (-55.8%), from €13,214 to €5,842
- Gross operating margin +€13,264
up €13,264 (+6.2%), from €214,105 to €227,369
- Depreciation -€5,450
down €5,450 (-21.8%), from €24,974 to €19,523
- Taxes +€5,178
up €5,178 (+45.4%), from €11,400 to €16,577
- Staff costs +€4,851
up €4,851 (+3.2%), from €152,323 to €157,174
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 | €288,139 | €289,957 | +€1,818 | +0.6% |
| Fixed assets | 21/28 | €65,766 | €50,643 | -€15,123 | -23.0% |
| Tangible fixed assets | 22/27 | €65,766 | €50,643 | -€15,123 | -23.0% |
| Land and buildings | 22 | €41,687 | €27,408 | -€14,279 | -34.3% |
| Plant, machinery and equipment | 23 | €13,801 | €15,803 | +€2,003 | +14.5% |
| Furniture and vehicles | 24 | €10,278 | €7,432 | -€2,846 | -27.7% |
| Current assets | 29/58 | €222,372 | €239,314 | +€16,942 | +7.6% |
| Amounts receivable after more than one year | 29 | €58,500 | €39,000 | -€19,500 | -33.3% |
| Other amounts receivable | 291 | €58,500 | €39,000 | -€19,500 | -33.3% |
| Stocks and contracts in progress | 3 | €4,669 | €4,078 | -€591 | -12.7% |
| Stocks | 30/36 | €4,669 | €4,078 | -€591 | -12.7% |
| Amounts receivable within one year | 40/41 | €144,650 | €179,907 | +€35,257 | +24.4% |
| Trade receivables | 40 | €1,770 | €380 | -€1,390 | -78.5% |
| Other amounts receivable | 41 | €142,879 | €179,526 | +€36,647 | +25.6% |
| Cash at bank and in hand | 54/58 | €14,548 | €16,143 | +€1,595 | +11.0% |
| Deferred charges and accrued income | 490/1 | €5 | €186 | +€181 | +3521.4% |
| Total equity and liabilities | 10/49 | €288,139 | €289,957 | +€1,818 | +0.6% |
| Equity | 10/15 | €200,792 | €221,553 | +€20,761 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,905 | €202,665 | +€20,761 | +11.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €180,045 | €200,805 | +€20,761 | +11.5% |
| Profit (loss) carried forward | 14 | €288 | €288 | = | 0.0% |
| Amounts payable | 17/49 | €87,347 | €68,404 | -€18,942 | -21.7% |
| Amounts payable after more than one year | 17 | €27,523 | €15,125 | -€12,398 | -45.0% |
| Financial debts | 170/4 | €27,523 | €15,125 | -€12,398 | -45.0% |
| Amounts payable within one year | 42/48 | €59,824 | €53,279 | -€6,544 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €11,898 | €12,398 | +€500 | +4.2% |
| Trade debts | 44 | €13,214 | €5,842 | -€7,372 | -55.8% |
| Suppliers | 440/4 | €13,214 | €5,842 | -€7,372 | -55.8% |
| Taxes, remuneration and social security | 45 | €34,712 | €35,039 | +€327 | +0.9% |
| Taxes | 450/3 | €24,269 | €27,418 | +€3,149 | +13.0% |
| Remuneration and social security | 454/9 | €10,444 | €7,621 | -€2,822 | -27.0% |
| Remuneration, social security and pensions | 62 | €152,323 | €157,174 | +€4,851 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,974 | €19,523 | -€5,450 | -21.8% |
| Other operating charges | 640/8 | €1,439 | €1,482 | +€43 | +3.0% |
| Gross operating margin | 9900 | €214,105 | €227,369 | +€13,264 | +6.2% |
| Operating profit (loss) | 9901 | €35,371 | €49,190 | +€13,820 | +39.1% |
| Financial income | 75/76B | €2,408 | €1,912 | -€496 | -20.6% |
| Recurring financial income | 75 | €2,408 | €1,912 | -€496 | -20.6% |
| Financial charges | 65/66B | €2,635 | €2,765 | +€130 | +4.9% |
| Recurring financial charges | 65 | €2,635 | €2,765 | +€130 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €35,144 | €48,338 | +€13,194 | +37.5% |
| Income taxes | 67/77 | €11,400 | €16,577 | +€5,178 | +45.4% |
| Profit (loss) for the period | 9904 | €23,745 | €31,761 | +€8,016 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,745 | €31,761 | +€8,016 | +33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.