LEOVIL: 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.
LEOVIL
Largest movements
- Stocks and contracts -€18,765
down €18,765 (-72.5%), from €25,868 to €7,103
- Other debts +€148,791
up €148,791 (+11.9%), from €1.3m to €1.4m
- Profit (loss) carried forward -€131,918
down €131,918 (-117.8%), from -€112,002 to -€243,919
- Accrued charges and deferred income -€37,203
down €37,203 (-26.9%), from €138,063 to €100,860
- Write-downs +€18,765
new in 2025: €18,765
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,344,474 | €1,325,719 | -€18,755 | -1.4% |
| Fixed assets | 21/28 | €1,318,207 | €1,318,207 | = | 0.0% |
| Financial fixed assets | 28 | €1,318,207 | €1,318,207 | = | 0.0% |
| Affiliated companies | 280/1 | €1,318,207 | €1,318,207 | = | 0.0% |
| Participating interests | 280 | €1,318,207 | €1,318,207 | = | 0.0% |
| Current assets | 29/58 | €26,267 | €7,512 | -€18,755 | -71.4% |
| Stocks and contracts in progress | 3 | €25,868 | €7,103 | -€18,765 | -72.5% |
| Stocks | 30/36 | €25,868 | €7,103 | -€18,765 | -72.5% |
| Property held for sale | 35 | €25,868 | €7,103 | -€18,765 | -72.5% |
| Deferred charges and accrued income | 490/1 | €399 | €409 | +€10 | +2.5% |
| Total equity and liabilities | 10/49 | €1,344,474 | €1,325,719 | -€18,755 | -1.4% |
| Equity | 10/15 | -€43,802 | -€175,719 | -€131,918 | -301.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,002 | -€243,919 | -€131,918 | -117.8% |
| Amounts payable | 17/49 | €1,388,275 | €1,501,438 | +€113,163 | +8.2% |
| Amounts payable within one year | 42/48 | €1,250,212 | €1,400,578 | +€150,366 | +12.0% |
| Trade debts | 44 | - | €1,576 | +€1,576 | |
| Suppliers | 440/4 | - | €1,576 | +€1,576 | |
| Other amounts payable | 47/48 | €1,250,212 | €1,399,002 | +€148,791 | +11.9% |
| Accrued charges and deferred income | 492/3 | €138,063 | €100,860 | -€37,203 | -26.9% |
| Operating charges | 60/66A | €9,290 | €30,747 | +€21,457 | +231.0% |
| Goods for resale, raw materials and consumables | 60 | - | €147 | +€147 | |
| Purchases | 600/8 | - | €147 | +€147 | |
| Services and other goods | 61 | €8,469 | €10,847 | +€2,378 | +28.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,765 | +€18,765 | |
| Other operating charges | 640/8 | €822 | €989 | +€167 | +20.3% |
| Operating profit (loss) | 9901 | -€9,290 | -€30,747 | -€21,457 | -231.0% |
| Financial charges | 65/66B | €97,526 | €101,171 | +€3,645 | +3.7% |
| Recurring financial charges | 65 | €97,526 | €101,171 | +€3,645 | +3.7% |
| Debt charges | 650 | €97,260 | €100,860 | +€3,600 | +3.7% |
| Other financial charges | 652/9 | €266 | €310 | +€44 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€106,816 | -€131,918 | -€25,101 | -23.5% |
| Profit (loss) for the period | 9904 | -€106,816 | -€131,918 | -€25,101 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,816 | -€131,918 | -€25,101 | -23.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.