LEONASTER: 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.
LEONASTER
Largest movements
- Current investments +€150,000
new in 2024: €150,000
- Cash -€130,907
down €130,907 (-33.3%), from €393,599 to €262,692
mainly Current investments (-€150,000) and Tax, wage and social debts (-€3,496)
- Receivables within one year -€5,360
down €5,360 (-27.1%), from €19,788 to €14,428
of which Trade receivables: -€10,285
- Profit (loss) carried forward +€17,415
new in 2024: €17,415
- Gross operating margin -€26,570
down €26,570 (-60.7%), from €43,775 to €17,205
- Financial income +€7,368
up €7,368 (+1270289.7%), from €1 to €7,368
- Taxes -€5,804
down €5,804 (-55.3%), from €10,497 to €4,694
- Depreciation -€4,055
down €4,055 (-72.2%), from €5,619 to €1,564
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.
Cash bridge derived
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 | €414,951 | €427,120 | +€12,169 | +2.9% |
| Fixed assets | 21/28 | €1,564 | €0 | -€1,564 | -100.0% |
| Tangible fixed assets | 22/27 | €1,564 | €0 | -€1,564 | -100.0% |
| Furniture and vehicles | 24 | €1,564 | €0 | -€1,564 | -100.0% |
| Current assets | 29/58 | €413,387 | €427,120 | +€13,733 | +3.3% |
| Amounts receivable within one year | 40/41 | €19,788 | €14,428 | -€5,360 | -27.1% |
| Trade receivables | 40 | €10,285 | €0 | -€10,285 | -100.0% |
| Other amounts receivable | 41 | €9,503 | €14,428 | +€4,925 | +51.8% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €393,599 | €262,692 | -€130,907 | -33.3% |
| Total equity and liabilities | 10/49 | €414,951 | €427,120 | +€12,169 | +2.9% |
| Equity | 10/15 | €409,221 | €426,636 | +€17,415 | +4.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €390,671 | €390,671 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,085 | €0 | -€6,085 | -100.0% |
| Reserves not available under the articles | 1311 | €6,085 | €0 | -€6,085 | -100.0% |
| Distributable reserves | 133 | €384,586 | €390,671 | +€6,085 | +1.6% |
| Profit (loss) carried forward | 14 | - | €17,415 | +€17,415 | |
| Amounts payable | 17/49 | €5,731 | €484 | -€5,246 | -91.6% |
| Amounts payable within one year | 42/48 | €5,731 | €484 | -€5,246 | -91.6% |
| Trade debts | 44 | €433 | €484 | +€51 | +11.9% |
| Suppliers | 440/4 | €433 | €484 | +€51 | +11.9% |
| Taxes, remuneration and social security | 45 | €3,496 | €0 | -€3,496 | -100.0% |
| Taxes | 450/3 | €3,496 | €0 | -€3,496 | -100.0% |
| Other amounts payable | 47/48 | €1,802 | €0 | -€1,802 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,619 | €1,564 | -€4,055 | -72.2% |
| Other operating charges | 640/8 | €713 | €783 | +€70 | +9.8% |
| Gross operating margin | 9900 | €43,775 | €17,205 | -€26,570 | -60.7% |
| Operating profit (loss) | 9901 | €37,443 | €14,858 | -€22,585 | -60.3% |
| Financial income | 75/76B | €1 | €7,368 | +€7,368 | +1270289.7% |
| Recurring financial income | 75 | €1 | €7,368 | +€7,368 | +1270289.7% |
| Financial charges | 65/66B | €104 | €117 | +€13 | +12.2% |
| Recurring financial charges | 65 | €104 | €117 | +€13 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €37,340 | €22,109 | -€15,231 | -40.8% |
| Income taxes | 67/77 | €10,497 | €4,694 | -€5,804 | -55.3% |
| Profit (loss) for the period | 9904 | €26,842 | €17,415 | -€9,427 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,842 | €17,415 | -€9,427 | -35.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.