LEOTI: what changed
What changed
LEOTI
NACE 47.530, Retail trade
filed annual accounts (NBB)
Net result for the year
-€9,076
2024 · €20-€9,096
Equity
€1,433
2024 · €10,509-€9,076
Cash
€3,420
2024 · €762+€2,658
Balance sheet total
€79,440
2024 · €97,089-€17,650
Largest movements
Assets
- Receivables within one year -€12,454
down €12,454 (-67.0%), from €18,598 to €6,144
- Tangible fixed assets -€7,824
down €7,824 (-11.5%), from €68,002 to €60,178
of which Furniture and vehicles: -€4,794
- Cash +€2,658
up €2,658 (+349%), from €762 to €3,420
mainly Receivables within one year (+€12,454) and Depreciation (+€8,170)
Equity and liabilities
- Profit (loss) carried forward -€9,076
down €9,076 (-176%), from -€5,151 to -€14,227
- Debts after one year -€8,516
down €8,516 (-35.0%), from €24,344 to €15,828
- Other debts +€6,375
up €6,375 (+61.6%), from €10,353 to €16,728
- Trade debts -€5,517
down €5,517 (-30.1%), from €18,347 to €12,830
- Tax, wage and social debts +€3,633
up €3,633 (+25.8%), from €14,054 to €17,687
Income statement
- Gross operating margin -€9,921
down €9,921 (-68.4%), from €14,513 to €4,592
- Taxes -€2,559
down €2,559 (-84.3%), from €3,034 to €475
- Financial income -€2,308
down €2,308 (-82.2%), from €2,809 to €501
- Financial charges -€423
down €423 (-9.9%), from €4,260 to €3,837
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€20
Gross operating margin
-€9,921
Depreciation
+€103
Other operating charges
+€48
Financial income
-€2,308
Financial charges
+€423
Taxes
+€2,559
Result 2025
-€9,076
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,069
Investment
-€346
Financing
-€13,065
Cash 2024
€762
From operations (derived)
+€16,069
Net result for the year
-€9,076
Depreciation
+€8,170
Stocks and contracts
-€360
Receivables within one year
+€12,454
Deferred charges and accrued income
+€389
Trade debts
-€5,517
Tax, wage and social debts
+€3,633
Other debts
+€6,375
Investment (derived)
-€346
Investment in fixed assets (net)
-€346
Financing
-€13,065
Debts after one year
-€8,516
Current portion of long-term debt
-€1,921
Short-term financial debts
-€2,627
Cash 2025
€3,420
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,089 | €79,440 | -€17,650 | -18.2% |
| Fixed assets | 21/28 | €68,269 | €60,445 | -€7,824 | -11.5% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €68,002 | €60,178 | -€7,824 | -11.5% |
| Land and buildings | 22 | €53,827 | €51,622 | -€2,205 | -4.1% |
| Plant, machinery and equipment | 23 | €2,066 | €1,776 | -€290 | -14.0% |
| Furniture and vehicles | 24 | €9,550 | €4,755 | -€4,794 | -50.2% |
| Other tangible fixed assets | 26 | €2,560 | €2,025 | -€535 | -20.9% |
| Financial fixed assets | 28 | €267 | €267 | = | 0.0% |
| Current assets | 29/58 | €28,820 | €18,995 | -€9,825 | -34.1% |
| Stocks and contracts in progress | 3 | €8,918 | €9,278 | +€360 | +4.0% |
| Stocks | 30/36 | €8,918 | €9,278 | +€360 | +4.0% |
| Amounts receivable within one year | 40/41 | €18,598 | €6,144 | -€12,454 | -67.0% |
| Trade receivables | 40 | €18,598 | €6,144 | -€12,454 | -67.0% |
| Cash at bank and in hand | 54/58 | €762 | €3,420 | +€2,658 | +349% |
| Deferred charges and accrued income | 490/1 | €542 | €153 | -€389 | -71.8% |
| Total equity and liabilities | 10/49 | €97,089 | €79,440 | -€17,650 | -18.2% |
| Equity | 10/15 | €10,509 | €1,433 | -€9,076 | -86.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €9,360 | €9,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,151 | -€14,227 | -€9,076 | -176% |
| Amounts payable | 17/49 | €86,581 | €78,007 | -€8,574 | -9.9% |
| Amounts payable after more than one year | 17 | €24,344 | €15,828 | -€8,516 | -35.0% |
| Financial debts | 170/4 | €24,344 | €15,828 | -€8,516 | -35.0% |
| Amounts payable within one year | 42/48 | €62,237 | €62,179 | -€58 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €10,437 | €8,516 | -€1,921 | -18.4% |
| Financial debts | 43 | €9,045 | €6,418 | -€2,627 | -29.0% |
| Credit institutions | 430/8 | €9,045 | €6,418 | -€2,627 | -29.0% |
| Trade debts | 44 | €18,347 | €12,830 | -€5,517 | -30.1% |
| Suppliers | 440/4 | €18,347 | €12,830 | -€5,517 | -30.1% |
| Taxes, remuneration and social security | 45 | €14,054 | €17,687 | +€3,633 | +25.8% |
| Taxes | 450/3 | €14,054 | €17,687 | +€3,633 | +25.8% |
| Other amounts payable | 47/48 | €10,353 | €16,728 | +€6,375 | +61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,274 | €8,170 | -€103 | -1.2% |
| Other operating charges | 640/8 | €1,734 | €1,686 | -€48 | -2.8% |
| Gross operating margin | 9900 | €14,513 | €4,592 | -€9,921 | -68.4% |
| Operating profit (loss) | 9901 | €4,505 | -€5,265 | -€9,770 | |
| Financial income | 75/76B | €2,809 | €501 | -€2,308 | -82.2% |
| Recurring financial income | 75 | €2,809 | €501 | -€2,308 | -82.2% |
| Financial charges | 65/66B | €4,260 | €3,837 | -€423 | -9.9% |
| Recurring financial charges | 65 | €4,260 | €3,837 | -€423 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €3,054 | -€8,601 | -€11,654 | |
| Income taxes | 67/77 | €3,034 | €475 | -€2,559 | -84.3% |
| Profit (loss) for the period | 9904 | €20 | -€9,076 | -€9,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €20 | -€9,076 | -€9,096 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.