LEOSSER: 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.
LEOSSER
Largest movements
- Tangible fixed assets -€14,607
down €14,607 (-23.8%), from €61,428 to €46,821
- Cash +€11,640
up €11,640 (+336.5%), from €3,459 to €15,099
mainly Depreciation (+€15,034) and Tax, wage and social debts (+€13,091)
- Stocks and contracts -€6,225
down €6,225 (-19.6%), from €31,694 to €25,469
- Deferred charges and accrued income -€4,393
down €4,393 (-94.3%), from €4,659 to €267
- Trade debts -€21,132
down €21,132 (-33.3%), from €63,462 to €42,330
- Other debts -€16,000
down €16,000 (-22.2%), from €72,011 to €56,011
- Tax, wage and social debts +€13,091
up €13,091 (+31.0%), from €42,279 to €55,369
of which Remuneration and social security: +€12,816
- Profit (loss) carried forward +€9,942
up €9,942 (+12.4%), from -€80,053 to -€70,111
- Gross operating margin +€43,330
up €43,330 (+185.0%), from €23,427 to €66,757
- Other operating charges -€10,584
down €10,584 (-63.0%), from €16,803 to €6,220
- Staff costs +€6,794
up €6,794 (+24.3%), from €27,995 to €34,789
- Depreciation +€5,999
up €5,999 (+66.4%), from €9,035 to €15,034
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 | €103,899 | €89,799 | -€14,099 | -13.6% |
| Fixed assets | 21/28 | €62,498 | €47,464 | -€15,034 | -24.1% |
| Intangible fixed assets | 21 | €1,010 | €583 | -€427 | -42.3% |
| Tangible fixed assets | 22/27 | €61,428 | €46,821 | -€14,607 | -23.8% |
| Furniture and vehicles | 24 | €61,428 | €46,821 | -€14,607 | -23.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €41,401 | €42,336 | +€935 | +2.3% |
| Stocks and contracts in progress | 3 | €31,694 | €25,469 | -€6,225 | -19.6% |
| Stocks | 30/36 | €31,694 | €25,469 | -€6,225 | -19.6% |
| Amounts receivable within one year | 40/41 | €1,589 | €1,501 | -€88 | -5.5% |
| Other amounts receivable | 41 | €1,589 | €1,501 | -€88 | -5.5% |
| Cash at bank and in hand | 54/58 | €3,459 | €15,099 | +€11,640 | +336.5% |
| Deferred charges and accrued income | 490/1 | €4,659 | €267 | -€4,393 | -94.3% |
| Total equity and liabilities | 10/49 | €103,899 | €89,799 | -€14,099 | -13.6% |
| Equity | 10/15 | -€73,853 | -€63,911 | +€9,942 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,053 | -€70,111 | +€9,942 | +12.4% |
| Amounts payable | 17/49 | €177,752 | €153,710 | -€24,042 | -13.5% |
| Amounts payable within one year | 42/48 | €177,752 | €153,710 | -€24,042 | -13.5% |
| Trade debts | 44 | €63,462 | €42,330 | -€21,132 | -33.3% |
| Suppliers | 440/4 | €63,462 | €42,330 | -€21,132 | -33.3% |
| Taxes, remuneration and social security | 45 | €42,279 | €55,369 | +€13,091 | +31.0% |
| Taxes | 450/3 | €2,944 | €3,219 | +€275 | +9.3% |
| Remuneration and social security | 454/9 | €39,335 | €52,151 | +€12,816 | +32.6% |
| Other amounts payable | 47/48 | €72,011 | €56,011 | -€16,000 | -22.2% |
| Remuneration, social security and pensions | 62 | €27,995 | €34,789 | +€6,794 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,035 | €15,034 | +€5,999 | +66.4% |
| Other operating charges | 640/8 | €16,803 | €6,220 | -€10,584 | -63.0% |
| Gross operating margin | 9900 | €23,427 | €66,757 | +€43,330 | +185.0% |
| Operating profit (loss) | 9901 | -€30,407 | €10,714 | +€41,121 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €190 | €126 | -€65 | -34.0% |
| Recurring financial charges | 65 | €190 | €126 | -€65 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€30,597 | €10,588 | +€41,186 | |
| Income taxes | 67/77 | €143 | €646 | +€503 | +350.6% |
| Profit (loss) for the period | 9904 | -€30,741 | €9,942 | +€40,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,741 | €9,942 | +€40,683 |
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.