Leone International: what changed
Leone International
Largest movements
- Deferred charges and accrued income -€13,264
down €13,264 (-92.2%), from €14,390 to €1,125
- Stocks and contracts +€11,358
up €11,358 (+6.0%), from €188,016 to €199,374
- Tangible fixed assets -€8,991
down €8,991 (-82.8%), from €10,854 to €1,863
of which Furniture and vehicles: -€8,561
- Receivables within one year +€4,074
up €4,074 (+8.1%), from €50,573 to €54,647
of which Trade receivables: +€3,318
- Cash +€3,372
up €3,372 (+66.4%), from €5,078 to €8,450
mainly Other debts (+€287,918) and Trade debts (+€20,570)
- Other debts +€287,918
up €287,918 (+278%), from €103,689 to €391,606
- Short-term financial debts -€250,000
no longer reported in 2025 (was €250,000)
- Profit (loss) carried forward -€46,344
down €46,344 (-33.2%), from -€139,434 to -€185,777
- Trade debts +€20,570
up €20,570 (+183%), from €11,219 to €31,789
- Tax, wage and social debts -€8,726
down €8,726 (-72.6%), from €12,025 to €3,299
of which Taxes: -€5,645
- Other operating charges -€18,199
down €18,199 (-94.6%), from €19,246 to €1,047
- Staff costs -€13,742
down €13,742 (-49.6%), from €27,710 to €13,968
- Financial charges -€8,304
down €8,304 (-45.6%), from €18,200 to €9,896
of which Financial charges: -€7,478
- Gross operating margin +€3,575
up €3,575 (+24.4%), from -€14,640 to -€11,065
- Depreciation -€1,428
down €1,428 (-11.7%), from €12,219 to €10,791
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 | €274,480 | €269,228 | -€5,251 | -1.9% |
| Fixed assets | 21/28 | €16,424 | €5,632 | -€10,791 | -65.7% |
| Intangible fixed assets | 21 | €2,314 | €514 | -€1,800 | -77.8% |
| Tangible fixed assets | 22/27 | €10,854 | €1,863 | -€8,991 | -82.8% |
| Plant, machinery and equipment | 23 | €1,164 | €734 | -€430 | -36.9% |
| Furniture and vehicles | 24 | €9,690 | €1,129 | -€8,561 | -88.3% |
| Financial fixed assets | 28 | €3,255 | €3,255 | = | 0.0% |
| Current assets | 29/58 | €258,056 | €263,596 | +€5,540 | +2.1% |
| Stocks and contracts in progress | 3 | €188,016 | €199,374 | +€11,358 | +6.0% |
| Stocks | 30/36 | €188,016 | €199,374 | +€11,358 | +6.0% |
| Amounts receivable within one year | 40/41 | €50,573 | €54,647 | +€4,074 | +8.1% |
| Trade receivables | 40 | €8,072 | €11,389 | +€3,318 | +41.1% |
| Other amounts receivable | 41 | €42,501 | €43,258 | +€756 | +1.8% |
| Cash at bank and in hand | 54/58 | €5,078 | €8,450 | +€3,372 | +66.4% |
| Deferred charges and accrued income | 490/1 | €14,390 | €1,125 | -€13,264 | -92.2% |
| Total equity and liabilities | 10/49 | €274,480 | €269,228 | -€5,251 | -1.9% |
| Equity | 10/15 | -€111,686 | -€158,030 | -€46,344 | -41.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,747 | €22,747 | = | 0.0% |
| Distributable reserves | 133 | €22,747 | €22,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,434 | -€185,777 | -€46,344 | -33.2% |
| Amounts payable | 17/49 | €386,166 | €427,258 | +€41,092 | +10.6% |
| Amounts payable within one year | 42/48 | €376,933 | €426,694 | +€49,762 | +13.2% |
| Financial debts | 43 | €250,000 | - | -€250,000 | |
| Credit institutions | 430/8 | €250,000 | - | -€250,000 | |
| Trade debts | 44 | €11,219 | €31,789 | +€20,570 | +183% |
| Suppliers | 440/4 | €11,219 | €31,789 | +€20,570 | +183% |
| Taxes, remuneration and social security | 45 | €12,025 | €3,299 | -€8,726 | -72.6% |
| Taxes | 450/3 | €8,944 | €3,299 | -€5,645 | -63.1% |
| Remuneration and social security | 454/9 | €3,081 | - | -€3,081 | |
| Other amounts payable | 47/48 | €103,689 | €391,606 | +€287,918 | +278% |
| Accrued charges and deferred income | 492/3 | €9,233 | €564 | -€8,669 | -93.9% |
| Remuneration, social security and pensions | 62 | €27,710 | €13,968 | -€13,742 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,219 | €10,791 | -€1,428 | -11.7% |
| Other operating charges | 640/8 | €19,246 | €1,047 | -€18,199 | -94.6% |
| Gross operating margin | 9900 | -€14,640 | -€11,065 | +€3,575 | +24.4% |
| Operating profit (loss) | 9901 | -€73,816 | -€36,871 | +€36,944 | +50.0% |
| Financial income | 75/76B | €1,205 | €424 | -€781 | -64.8% |
| Recurring financial income | 75 | €1,205 | €424 | -€781 | -64.8% |
| Financial charges | 65/66B | €18,200 | €9,896 | -€8,304 | -45.6% |
| Recurring financial charges | 65 | €17,374 | €9,896 | -€7,478 | -43.0% |
| Non-recurring financial charges | 66B | €826 | - | -€826 | |
| Profit (loss) for the period before taxes | 9903 | -€90,810 | -€46,344 | +€44,467 | +49.0% |
| Profit (loss) for the period | 9904 | -€90,810 | -€46,344 | +€44,467 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,810 | -€46,344 | +€44,467 | +49.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.