LEONI-TECH: 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.
LEONI-TECH
Largest movements
- Cash -€9,206
down €9,206 (-99.3%), from €9,268 to €62
mainly Contributions, distributions and other (-€190,000) and Receivables within one year (-€2,544)
- Receivables within one year +€2,544
up €2,544 (+2.0%), from €125,321 to €127,865
of which Trade receivables: +€20,315
- Profit (loss) carried forward -€139,780
down €139,780 (-97.0%), from €144,111 to €4,331
- Tax, wage and social debts +€73,525
up €73,525 (+238%), from €30,913 to €104,437
- Trade debts +€37,910
up €37,910 (+60.7%), from €62,444 to €100,354
- Advances received +€20,940
new in 2025: €20,940
- Gross operating margin +€57,407
up €57,407 (+150%), from €38,190 to €95,597
- Taxes +€20,569
up €20,569 (+170%), from €12,129 to €32,697
- Financial charges +€6,668
up €6,668 (+194%), from €3,445 to €10,113
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 | €241,103 | €234,798 | -€6,305 | -2.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,196 | €3,538 | -€1,658 | -31.9% |
| Tangible fixed assets | 22/27 | €5,196 | €3,538 | -€1,658 | -31.9% |
| Plant, machinery and equipment | 23 | €1,572 | €887 | -€685 | -43.6% |
| Furniture and vehicles | 24 | €523 | €0 | -€523 | -100.0% |
| Other tangible fixed assets | 26 | €3,101 | €2,651 | -€450 | -14.5% |
| Current assets | 29/58 | €235,907 | €231,260 | -€4,647 | -2.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €125,321 | €127,865 | +€2,544 | +2.0% |
| Trade receivables | 40 | €11,637 | €31,952 | +€20,315 | +175% |
| Other amounts receivable | 41 | €113,684 | €95,912 | -€17,772 | -15.6% |
| Cash at bank and in hand | 54/58 | €9,268 | €62 | -€9,206 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,318 | €3,333 | +€2,015 | +153% |
| Total equity and liabilities | 10/49 | €241,103 | €234,798 | -€6,305 | -2.6% |
| Equity | 10/15 | €147,111 | €7,331 | -€139,780 | -95.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,111 | €4,331 | -€139,780 | -97.0% |
| Amounts payable | 17/49 | €93,992 | €227,467 | +€133,475 | +142% |
| Amounts payable within one year | 42/48 | €93,357 | €225,732 | +€132,375 | +142% |
| Trade debts | 44 | €62,444 | €100,354 | +€37,910 | +60.7% |
| Suppliers | 440/4 | €62,444 | €100,354 | +€37,910 | +60.7% |
| Advances received on contracts in progress | 46 | - | €20,940 | +€20,940 | |
| Taxes, remuneration and social security | 45 | €30,913 | €104,437 | +€73,525 | +238% |
| Taxes | 450/3 | €30,913 | €104,437 | +€73,525 | +238% |
| Accrued charges and deferred income | 492/3 | €635 | €1,735 | +€1,100 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,650 | €1,658 | +€8 | +0.5% |
| Other operating charges | 640/8 | €515 | €920 | +€405 | +78.7% |
| Gross operating margin | 9900 | €38,190 | €95,597 | +€57,407 | +150% |
| Operating profit (loss) | 9901 | €36,025 | €93,019 | +€56,994 | +158% |
| Financial income | 75/76B | €25 | €11 | -€14 | -55.4% |
| Recurring financial income | 75 | €25 | €11 | -€14 | -55.4% |
| Financial charges | 65/66B | €3,445 | €10,113 | +€6,668 | +194% |
| Recurring financial charges | 65 | €3,445 | €10,113 | +€6,668 | +194% |
| Profit (loss) for the period before taxes | 9903 | €32,606 | €82,918 | +€50,312 | +154% |
| Income taxes | 67/77 | €12,129 | €32,697 | +€20,569 | +170% |
| Profit (loss) for the period | 9904 | €20,477 | €50,220 | +€29,743 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €20,477 | €50,220 | +€29,743 | +145% |
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 28 October 2026 via checked.be.