LEONIE SOINS: 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.
LEONIE SOINS
Largest movements
- Cash +€80,000
up €80,000 (+117%), from €68,331 to €148,331
mainly Net result for the year (+€81,565) and Other debts (+€60,312)
- Receivables after one year -€20,500
no longer reported in 2025 (was €20,500)
- Receivables within one year -€6,667
down €6,667 (-39.8%), from €16,739 to €10,072
of which Trade receivables: -€6,667
- Deferred charges and accrued income +€2,687
up €2,687 (+137%), from €1,965 to €4,651
- Other debts +€60,312
up €60,312 (+102%), from €59,325 to €119,637
- Tax, wage and social debts -€15,627
down €15,627 (-54.7%), from €28,563 to €12,936
- Current portion of long-term debt +€8,430
new in 2025: €8,430
- Trade debts +€2,142
up €2,142 (+259%), from €827 to €2,969
- Gross operating margin +€8,568
up €8,568 (+8.2%), from €104,296 to €112,864
- Financial charges +€2,241
up €2,241 (+4,763%), from €47 to €2,288
- Taxes -€1,428
down €1,428 (-4.8%), from €29,739 to €28,311
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 | €108,714 | €163,971 | +€55,257 | +50.8% |
| Fixed assets | 21/28 | €1,180 | €917 | -€263 | -22.3% |
| Tangible fixed assets | 22/27 | €1,180 | €917 | -€263 | -22.3% |
| Furniture and vehicles | 24 | €1,180 | €917 | -€263 | -22.3% |
| Current assets | 29/58 | €107,535 | €163,054 | +€55,519 | +51.6% |
| Amounts receivable after more than one year | 29 | €20,500 | - | -€20,500 | |
| Other amounts receivable | 291 | €20,500 | - | -€20,500 | |
| Amounts receivable within one year | 40/41 | €16,739 | €10,072 | -€6,667 | -39.8% |
| Trade receivables | 40 | €16,675 | €10,008 | -€6,667 | -40.0% |
| Other amounts receivable | 41 | €64 | €64 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,331 | €148,331 | +€80,000 | +117% |
| Deferred charges and accrued income | 490/1 | €1,965 | €4,651 | +€2,687 | +137% |
| Total equity and liabilities | 10/49 | €108,714 | €163,971 | +€55,257 | +50.8% |
| Equity | 10/15 | €20,000 | €20,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €88,714 | €143,971 | +€55,257 | +62.3% |
| Amounts payable within one year | 42/48 | €88,714 | €143,971 | +€55,257 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,430 | +€8,430 | |
| Trade debts | 44 | €827 | €2,969 | +€2,142 | +259% |
| Suppliers | 440/4 | €827 | €2,969 | +€2,142 | +259% |
| Taxes, remuneration and social security | 45 | €28,563 | €12,936 | -€15,627 | -54.7% |
| Taxes | 450/3 | €28,563 | €12,936 | -€15,627 | -54.7% |
| Other amounts payable | 47/48 | €59,325 | €119,637 | +€60,312 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134 | €263 | +€129 | +95.7% |
| Other operating charges | 640/8 | €322 | €438 | +€116 | +36.0% |
| Gross operating margin | 9900 | €104,296 | €112,864 | +€8,568 | +8.2% |
| Operating profit (loss) | 9901 | €103,840 | €112,164 | +€8,323 | +8.0% |
| Financial income | 75/76B | €909 | - | -€909 | |
| Recurring financial income | 75 | €909 | - | -€909 | |
| Financial charges | 65/66B | €47 | €2,288 | +€2,241 | +4,763% |
| Recurring financial charges | 65 | €47 | €2,288 | +€2,241 | +4,763% |
| Profit (loss) for the period before taxes | 9903 | €104,702 | €109,876 | +€5,174 | +4.9% |
| Income taxes | 67/77 | €29,739 | €28,311 | -€1,428 | -4.8% |
| Profit (loss) for the period | 9904 | €74,963 | €81,565 | +€6,602 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,963 | €81,565 | +€6,602 | +8.8% |
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 15 October 2026 via checked.be.