LEON'S BURGER: 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'S BURGER
Largest movements
- Cash +€41,124
up €41,124 (+133%), from €30,977 to €72,101
mainly Net result for the year (+€38,769) and Receivables within one year (+€12,663)
- Receivables within one year -€12,663
down €12,663 (-88.7%), from €14,276 to €1,613
of which Trade receivables: -€13,960
- Intangible fixed assets -€4,500
down €4,500 (-50.0%), from €9,000 to €4,500
- Profit (loss) carried forward +€38,769
up €38,769 (+757%), from €5,121 to €43,889
- Other debts -€17,800
down €17,800 (-44.9%), from €39,674 to €21,874
- Tax, wage and social debts +€8,517
up €8,517 (+52.4%), from €16,244 to €24,761
of which Remuneration and social security: +€6,013
- Debts after one year -€5,899
down €5,899 (-5.6%), from €104,991 to €99,092
- Gross operating margin +€54,657
up €54,657 (+61.6%), from €88,663 to €143,320
- Staff costs +€30,161
up €30,161 (+68.5%), from €44,021 to €74,182
- Taxes +€11,078
up €11,078 (+260%), from €4,260 to €15,338
- Depreciation -€5,932
down €5,932 (-40.5%), from €14,629 to €8,697
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.
Derived cash bridge
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 | €199,548 | €221,212 | +€21,663 | +10.9% |
| Fixed assets | 21/28 | €149,240 | €143,146 | -€6,095 | -4.1% |
| Intangible fixed assets | 21 | €9,000 | €4,500 | -€4,500 | -50.0% |
| Tangible fixed assets | 22/27 | €140,240 | €138,646 | -€1,595 | -1.1% |
| Land and buildings | 22 | €138,851 | €135,353 | -€3,498 | -2.5% |
| Plant, machinery and equipment | 23 | - | €1,516 | +€1,516 | |
| Furniture and vehicles | 24 | €1,389 | €1,777 | +€388 | +27.9% |
| Current assets | 29/58 | €50,308 | €78,066 | +€27,758 | +55.2% |
| Stocks and contracts in progress | 3 | €4,262 | €3,642 | -€620 | -14.6% |
| Stocks | 30/36 | €4,262 | €3,642 | -€620 | -14.6% |
| Amounts receivable within one year | 40/41 | €14,276 | €1,613 | -€12,663 | -88.7% |
| Trade receivables | 40 | €13,960 | - | -€13,960 | |
| Other amounts receivable | 41 | €316 | €1,613 | +€1,297 | +411% |
| Cash at bank and in hand | 54/58 | €30,977 | €72,101 | +€41,124 | +133% |
| Deferred charges and accrued income | 490/1 | €793 | €710 | -€83 | -10.5% |
| Total equity and liabilities | 10/49 | €199,548 | €221,212 | +€21,663 | +10.9% |
| Equity | 10/15 | €17,621 | €56,389 | +€38,769 | +220% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,121 | €43,889 | +€38,769 | +757% |
| Amounts payable | 17/49 | €181,928 | €164,822 | -€17,105 | -9.4% |
| Amounts payable after more than one year | 17 | €104,991 | €99,092 | -€5,899 | -5.6% |
| Financial debts | 170/4 | €104,991 | €99,092 | -€5,899 | -5.6% |
| Amounts payable within one year | 42/48 | €76,937 | €65,730 | -€11,207 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €5,667 | €5,899 | +€232 | +4.1% |
| Trade debts | 44 | €15,352 | €13,196 | -€2,156 | -14.0% |
| Suppliers | 440/4 | €15,352 | €13,196 | -€2,156 | -14.0% |
| Taxes, remuneration and social security | 45 | €16,244 | €24,761 | +€8,517 | +52.4% |
| Taxes | 450/3 | €6,416 | €8,920 | +€2,504 | +39.0% |
| Remuneration and social security | 454/9 | €9,828 | €15,842 | +€6,013 | +61.2% |
| Other amounts payable | 47/48 | €39,674 | €21,874 | -€17,800 | -44.9% |
| Remuneration, social security and pensions | 62 | €44,021 | €74,182 | +€30,161 | +68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,629 | €8,697 | -€5,932 | -40.5% |
| Other operating charges | 640/8 | €668 | €890 | +€221 | +33.1% |
| Gross operating margin | 9900 | €88,663 | €143,320 | +€54,657 | +61.6% |
| Operating profit (loss) | 9901 | €29,346 | €59,551 | +€30,206 | +103% |
| Financial income | 75/76B | €213 | €1 | -€212 | -99.6% |
| Recurring financial income | 75 | €213 | €1 | -€212 | -99.6% |
| Financial charges | 65/66B | €4,482 | €5,445 | +€964 | +21.5% |
| Recurring financial charges | 65 | €4,482 | €5,445 | +€964 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €25,077 | €54,107 | +€29,030 | +116% |
| Income taxes | 67/77 | €4,260 | €15,338 | +€11,078 | +260% |
| Profit (loss) for the period | 9904 | €20,817 | €38,769 | +€17,952 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,817 | €38,769 | +€17,952 | +86.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.