LEONIDAS CONSTRUCTION SERVICES: 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.
LEONIDAS CONSTRUCTION SERVICES
Largest movements
- Cash +€11,397
up €11,397 (+104%), from €10,944 to €22,341
mainly Net result for the year (+€9,523) and Current investments (+€4,380)
- Receivables within one year +€4,830
up €4,830 (+8.8%), from €54,607 to €59,438
of which Trade receivables: +€13,549
- Current investments -€4,380
down €4,380 (-22.7%), from €19,300 to €14,920
- Tangible fixed assets -€2,896
down €2,896 (-25.6%), from €11,297 to €8,401
of which Furniture and vehicles: -€2,449
- Reserves +€9,523
up €9,523 (+11.8%), from €80,417 to €89,940
of which Distributable reserves: +€9,623
- Tax, wage and social debts +€2,034
up €2,034 (+134%), from €1,522 to €3,556
of which Remuneration and social security: +€2,818
- Current portion of long-term debt -€1,860
down €1,860 (-24.2%), from €7,671 to €5,811
- Financial charges -€13,540
down €13,540 (-27.0%), from €50,131 to €36,590
- Taxes +€3,335
up €3,335 (+171%), from €1,949 to €5,284
- Staff costs +€857
up €857 (+21.5%), from €3,983 to €4,840
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 | €96,148 | €105,100 | +€8,952 | +9.3% |
| Fixed assets | 21/28 | €11,297 | €8,401 | -€2,896 | -25.6% |
| Tangible fixed assets | 22/27 | €11,297 | €8,401 | -€2,896 | -25.6% |
| Land and buildings | 22 | €3,340 | €2,892 | -€447 | -13.4% |
| Furniture and vehicles | 24 | €7,957 | €5,508 | -€2,449 | -30.8% |
| Current assets | 29/58 | €84,851 | €96,699 | +€11,848 | +14.0% |
| Amounts receivable within one year | 40/41 | €54,607 | €59,438 | +€4,830 | +8.8% |
| Trade receivables | 40 | €11,895 | €25,444 | +€13,549 | +114% |
| Other amounts receivable | 41 | €42,712 | €33,994 | -€8,719 | -20.4% |
| Current investments | 50/53 | €19,300 | €14,920 | -€4,380 | -22.7% |
| Cash at bank and in hand | 54/58 | €10,944 | €22,341 | +€11,397 | +104% |
| Total equity and liabilities | 10/49 | €96,148 | €105,100 | +€8,952 | +9.3% |
| Equity | 10/15 | €82,303 | €91,826 | +€9,523 | +11.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €80,417 | €89,940 | +€9,523 | +11.8% |
| Non-distributable reserves | 130/1 | €100 | - | -€100 | |
| Legal reserve | 130 | €100 | - | -€100 | |
| Distributable reserves | 133 | €80,317 | €89,940 | +€9,623 | +12.0% |
| Profit (loss) carried forward | 14 | €886 | €886 | = | 0.0% |
| Amounts payable | 17/49 | €13,845 | €13,274 | -€571 | -4.1% |
| Amounts payable within one year | 42/48 | €13,845 | €13,274 | -€571 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,671 | €5,811 | -€1,860 | -24.2% |
| Trade debts | 44 | €4,651 | €3,906 | -€745 | -16.0% |
| Suppliers | 440/4 | €4,651 | €3,906 | -€745 | -16.0% |
| Taxes, remuneration and social security | 45 | €1,522 | €3,556 | +€2,034 | +134% |
| Taxes | 450/3 | €1,522 | €739 | -€784 | -51.5% |
| Remuneration and social security | 454/9 | - | €2,818 | +€2,818 | |
| Remuneration, social security and pensions | 62 | €3,983 | €4,840 | +€857 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,191 | €2,896 | -€295 | -9.2% |
| Other operating charges | 640/8 | €626 | €1,114 | +€488 | +78.0% |
| Gross operating margin | 9900 | €58,625 | €58,398 | -€227 | -0.4% |
| Operating profit (loss) | 9901 | €50,826 | €49,549 | -€1,277 | -2.5% |
| Financial income | 75/76B | €2,140 | €1,849 | -€292 | -13.6% |
| Recurring financial income | 75 | €2,140 | €1,849 | -€292 | -13.6% |
| Financial charges | 65/66B | €50,131 | €36,590 | -€13,540 | -27.0% |
| Recurring financial charges | 65 | €50,131 | €36,590 | -€13,540 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €2,836 | €14,807 | +€11,972 | +422% |
| Income taxes | 67/77 | €1,949 | €5,284 | +€3,335 | +171% |
| Profit (loss) for the period | 9904 | €886 | €9,523 | +€8,637 | +974% |
| Profit (loss) for the period to be appropriated | 9905 | €886 | €9,523 | +€8,637 | +974% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.