LEON RENIERS: what changed
LEON RENIERS
Largest movements
- Receivables within one year +€19,614
new in 2025: €19,614
of which Other amounts receivable: +€19,373
- Cash +€4,600
up €4,600 (+35.5%), from €12,955 to €17,556
mainly Tax, wage and social debts (+€19,055) and Depreciation (+€5,224)
- Intangible fixed assets -€4,240
down €4,240 (-14.5%), from €29,239 to €24,999
- Deferred charges and accrued income -€3,022
down €3,022 (-18.4%), from €16,407 to €13,385
- Tax, wage and social debts +€19,055
up €19,055 (+733%), from €2,601 to €21,655
of which Remuneration and social security: +€19,373
- Profit (loss) carried forward -€3,004
down €3,004 (-26.9%), from -€11,185 to -€14,188
- Trade debts +€1,866
up €1,866 (+486%), from €384 to €2,250
- Other debts -€1,157
down €1,157 (-11.5%), from €10,024 to €8,867
- Financial charges -€416
down €416 (-15.0%), from €2,778 to €2,362
- Gross operating margin -€290
down €290 (-4.9%), from €5,952 to €5,662
- Financial income -€163
down €163 (-80.6%), from €203 to €39
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,326 | €77,087 | +€16,761 | +27.8% |
| Fixed assets | 21/28 | €30,963 | €26,532 | -€4,431 | -14.3% |
| Intangible fixed assets | 21 | €29,239 | €24,999 | -€4,240 | -14.5% |
| Tangible fixed assets | 22/27 | €1,725 | €1,533 | -€191 | -11.1% |
| Plant, machinery and equipment | 23 | €1,725 | €1,533 | -€191 | -11.1% |
| Current assets | 29/58 | €29,363 | €50,555 | +€21,192 | +72.2% |
| Amounts receivable within one year | 40/41 | - | €19,614 | +€19,614 | |
| Trade receivables | 40 | - | €242 | +€242 | |
| Other amounts receivable | 41 | - | €19,373 | +€19,373 | |
| Cash at bank and in hand | 54/58 | €12,955 | €17,556 | +€4,600 | +35.5% |
| Deferred charges and accrued income | 490/1 | €16,407 | €13,385 | -€3,022 | -18.4% |
| Total equity and liabilities | 10/49 | €60,326 | €77,087 | +€16,761 | +27.8% |
| Equity | 10/15 | €47,110 | €44,106 | -€3,004 | -6.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €37,834 | €37,834 | = | 0.0% |
| Distributable reserves | 133 | €37,834 | €37,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,185 | -€14,188 | -€3,004 | -26.9% |
| Amounts payable | 17/49 | €13,217 | €32,981 | +€19,764 | +150% |
| Amounts payable within one year | 42/48 | €13,008 | €32,773 | +€19,764 | +152% |
| Trade debts | 44 | €384 | €2,250 | +€1,866 | +486% |
| Suppliers | 440/4 | €384 | €2,250 | +€1,866 | +486% |
| Taxes, remuneration and social security | 45 | €2,601 | €21,655 | +€19,055 | +733% |
| Taxes | 450/3 | €2,601 | €2,283 | -€318 | -12.2% |
| Remuneration and social security | 454/9 | - | €19,373 | +€19,373 | |
| Other amounts payable | 47/48 | €10,024 | €8,867 | -€1,157 | -11.5% |
| Accrued charges and deferred income | 492/3 | €208 | €208 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,226 | €5,224 | -€2 | 0.0% |
| Other operating charges | 640/8 | €730 | €745 | +€14 | +2.0% |
| Gross operating margin | 9900 | €5,952 | €5,662 | -€290 | -4.9% |
| Operating profit (loss) | 9901 | -€5 | -€307 | -€303 | -6,667% |
| Financial income | 75/76B | €203 | €39 | -€163 | -80.6% |
| Recurring financial income | 75 | €203 | €39 | -€163 | -80.6% |
| Financial charges | 65/66B | €2,778 | €2,362 | -€416 | -15.0% |
| Recurring financial charges | 65 | €2,778 | €2,362 | -€416 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,580 | -€2,630 | -€50 | -1.9% |
| Income taxes | 67/77 | €408 | €374 | -€34 | -8.3% |
| Profit (loss) for the period | 9904 | -€2,988 | -€3,004 | -€16 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,988 | -€3,004 | -€16 | -0.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.