LEONA MATHIEU SPRL: 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.
LEONA MATHIEU SPRL
Largest movements
- Cash -€139,196
down €139,196 (-69.2%), from €201,023 to €61,826
mainly Contributions, distributions and other (-€315,644) and Investment in fixed assets (net) (-€52,922)
- Tangible fixed assets +€12,595
up €12,595 (+1.6%), from €785,487 to €798,082
of which Furniture and vehicles: +€42,097
- Reserves -€70,000
down €70,000 (-21.5%), from €324,880 to €254,880
- Other debts -€46,152
down €46,152 (-19.7%), from €233,801 to €187,649
- Tax, wage and social debts +€31,795
up €31,795 (+53.3%), from €59,704 to €91,499
- Debts after one year -€25,518
down €25,518 (-6.2%), from €413,482 to €387,965
- Financial charges -€13,391
down €13,391 (-43.0%), from €31,124 to €17,733
- Financial income -€11,036
down €11,036 (-40.3%), from €27,413 to €16,377
- Depreciation +€10,597
up €10,597 (+35.6%), from €29,730 to €40,327
- Gross operating margin -€4,372
down €4,372 (-1.2%), from €376,517 to €372,145
- Taxes -€4,174
down €4,174 (-4.9%), from €84,377 to €80,203
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 | €1,081,164 | €967,579 | -€113,585 | -10.5% |
| Fixed assets | 21/28 | €795,487 | €808,082 | +€12,595 | +1.6% |
| Tangible fixed assets | 22/27 | €785,487 | €798,082 | +€12,595 | +1.6% |
| Land and buildings | 22 | €782,502 | €753,000 | -€29,502 | -3.8% |
| Furniture and vehicles | 24 | €2,985 | €45,082 | +€42,097 | +1,410% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €285,677 | €159,497 | -€126,180 | -44.2% |
| Amounts receivable within one year | 40/41 | €5,162 | €14,105 | +€8,943 | +173% |
| Trade receivables | 40 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | €5,162 | €12,105 | +€6,943 | +135% |
| Current investments | 50/53 | €78,260 | €81,783 | +€3,524 | +4.5% |
| Cash at bank and in hand | 54/58 | €201,023 | €61,826 | -€139,196 | -69.2% |
| Deferred charges and accrued income | 490/1 | €1,234 | €1,783 | +€550 | +44.5% |
| Total equity and liabilities | 10/49 | €1,081,164 | €967,579 | -€113,585 | -10.5% |
| Equity | 10/15 | €343,488 | €273,480 | -€70,008 | -20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €324,880 | €254,880 | -€70,000 | -21.5% |
| Distributable reserves | 133 | €324,880 | €254,880 | -€70,000 | -21.5% |
| Profit (loss) carried forward | 14 | €8 | - | -€8 | |
| Amounts payable | 17/49 | €737,676 | €694,099 | -€43,576 | -5.9% |
| Amounts payable after more than one year | 17 | €413,482 | €387,965 | -€25,518 | -6.2% |
| Financial debts | 170/4 | €413,482 | €387,965 | -€25,518 | -6.2% |
| Amounts payable within one year | 42/48 | €324,194 | €306,135 | -€18,059 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €25,166 | €25,518 | +€351 | +1.4% |
| Trade debts | 44 | €5,522 | €1,468 | -€4,053 | -73.4% |
| Suppliers | 440/4 | €5,522 | €1,468 | -€4,053 | -73.4% |
| Taxes, remuneration and social security | 45 | €59,704 | €91,499 | +€31,795 | +53.3% |
| Taxes | 450/3 | €59,704 | €91,499 | +€31,795 | +53.3% |
| Other amounts payable | 47/48 | €233,801 | €187,649 | -€46,152 | -19.7% |
| Non-recurring operating income | 76A | - | €2,900 | +€2,900 | |
| Remuneration, social security and pensions | 62 | €178 | €585 | +€407 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,730 | €40,327 | +€10,597 | +35.6% |
| Other operating charges | 640/8 | €3,455 | €4,038 | +€583 | +16.9% |
| Gross operating margin | 9900 | €376,517 | €372,145 | -€4,372 | -1.2% |
| Operating profit (loss) | 9901 | €343,154 | €327,195 | -€15,959 | -4.7% |
| Financial income | 75/76B | €27,413 | €16,377 | -€11,036 | -40.3% |
| Recurring financial income | 75 | €27,413 | €16,377 | -€11,036 | -40.3% |
| Financial charges | 65/66B | €31,124 | €17,733 | -€13,391 | -43.0% |
| Recurring financial charges | 65 | €31,124 | €17,733 | -€13,391 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €339,442 | €325,839 | -€13,604 | -4.0% |
| Income taxes | 67/77 | €84,377 | €80,203 | -€4,174 | -4.9% |
| Profit (loss) for the period | 9904 | €255,065 | €245,636 | -€9,429 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €255,065 | €245,636 | -€9,429 | -3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.