Leosc: 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.
Leosc
Largest movements
- Receivables within one year +€10,477
up €10,477 (+5539.0%), from €189 to €10,666
- Tangible fixed assets +€8,419
up €8,419 (+341.2%), from €2,468 to €10,887
of which Furniture and vehicles: +€8,636
- Cash +€5,951
up €5,951 (+17.1%), from €34,814 to €40,765
mainly Net result for the year (+€18,016) and Tax, wage and social debts (+€6,073)
- Deferred charges and accrued income +€1,834
up €1,834 (+367.2%), from €499 to €2,334
- Reserves +€18,016
up €18,016 (+100.1%), from €18,001 to €36,017
- Tax, wage and social debts +€6,073
up €6,073 (+32.9%), from €18,485 to €24,559
of which Taxes: +€5,725
- Trade debts +€1,992
up €1,992 (+1364.3%), from €146 to €2,139
- Depreciation +€1,781
up €1,781 (+216.5%), from €823 to €2,604
- Gross operating margin +€1,310
up €1,310 (+4.8%), from €27,435 to €28,746
- Other operating charges -€767
down €767 (-38.5%), from €1,992 to €1,226
- Taxes +€577
up €577 (+10.2%), from €5,631 to €6,207
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.
Cash bridge derived
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 | €37,970 | €64,652 | +€26,681 | +70.3% |
| Fixed assets | 21/28 | €2,468 | €10,887 | +€8,419 | +341.2% |
| Tangible fixed assets | 22/27 | €2,468 | €10,887 | +€8,419 | +341.2% |
| Plant, machinery and equipment | 23 | €650 | €434 | -€217 | -33.3% |
| Furniture and vehicles | 24 | €1,817 | €10,453 | +€8,636 | +475.2% |
| Current assets | 29/58 | €35,503 | €53,765 | +€18,262 | +51.4% |
| Amounts receivable within one year | 40/41 | €189 | €10,666 | +€10,477 | +5539.0% |
| Trade receivables | 40 | €189 | €10,666 | +€10,477 | +5539.0% |
| Cash at bank and in hand | 54/58 | €34,814 | €40,765 | +€5,951 | +17.1% |
| Deferred charges and accrued income | 490/1 | €499 | €2,334 | +€1,834 | +367.2% |
| Total equity and liabilities | 10/49 | €37,970 | €64,652 | +€26,681 | +70.3% |
| Equity | 10/15 | €19,001 | €37,017 | +€18,016 | +94.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,001 | €36,017 | +€18,016 | +100.1% |
| Distributable reserves | 133 | €18,001 | €36,017 | +€18,016 | +100.1% |
| Amounts payable | 17/49 | €18,970 | €27,634 | +€8,665 | +45.7% |
| Amounts payable within one year | 42/48 | €18,970 | €27,634 | +€8,665 | +45.7% |
| Trade debts | 44 | €146 | €2,139 | +€1,992 | +1364.3% |
| Suppliers | 440/4 | €146 | €2,139 | +€1,992 | +1364.3% |
| Taxes, remuneration and social security | 45 | €18,485 | €24,559 | +€6,073 | +32.9% |
| Taxes | 450/3 | €15,834 | €21,559 | +€5,725 | +36.2% |
| Remuneration and social security | 454/9 | €2,652 | €3,000 | +€348 | +13.1% |
| Other amounts payable | 47/48 | €338 | €937 | +€599 | +177.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €2,604 | +€1,781 | +216.5% |
| Other operating charges | 640/8 | €1,992 | €1,226 | -€767 | -38.5% |
| Gross operating margin | 9900 | €27,435 | €28,746 | +€1,310 | +4.8% |
| Operating profit (loss) | 9901 | €24,620 | €24,916 | +€296 | +1.2% |
| Financial income | 75/76B | €10 | €30 | +€20 | +196.8% |
| Recurring financial income | 75 | €10 | €30 | +€20 | +196.8% |
| Financial charges | 65/66B | €999 | €723 | -€276 | -27.6% |
| Recurring financial charges | 65 | €999 | €723 | -€276 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €23,631 | €24,224 | +€592 | +2.5% |
| Income taxes | 67/77 | €5,631 | €6,207 | +€577 | +10.2% |
| Profit (loss) for the period | 9904 | €18,001 | €18,016 | +€16 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,001 | €18,016 | +€16 | +0.1% |
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 10 October 2026 via checked.be.