Lera-Plus: what changed
Two fiscal 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.
Lera-Plus
Largest movements
- Receivables within one year -€78,709
down €78,709 (-50.2%), from €156,711 to €78,002
of which Other amounts receivable: -€156,711
- Stocks and contracts -€27,064
down €27,064 (-36.8%), from €73,445 to €46,381
- Trade debts -€105,469
down €105,469 (-56.7%), from €185,984 to €80,515
- Gross operating margin -€9,078
down €9,078 (-75.9%), from €11,966 to €2,888
- Taxes -€538
down €538 (-12.6%), from €4,256 to €3,718
- Other operating charges -€521
down €521 (-21.4%), from €2,433 to €1,912
- Financial charges -€207
down €207 (-93.7%), from €221 to €14
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 | €513,440 | €409,327 | -€104,113 | -20.3% |
| Fixed assets | 21/28 | €72,319 | €73,979 | +€1,660 | +2.3% |
| Tangible fixed assets | 22/27 | €72,319 | €73,979 | +€1,660 | +2.3% |
| Plant, machinery and equipment | 23 | €7,683 | €8,419 | +€736 | +9.6% |
| Furniture and vehicles | 24 | €64,636 | €65,560 | +€924 | +1.4% |
| Current assets | 29/58 | €441,121 | €335,348 | -€105,773 | -24.0% |
| Stocks and contracts in progress | 3 | €73,445 | €46,381 | -€27,064 | -36.8% |
| Stocks | 30/36 | €73,445 | €46,381 | -€27,064 | -36.8% |
| Amounts receivable within one year | 40/41 | €156,711 | €78,002 | -€78,709 | -50.2% |
| Trade receivables | 40 | - | €78,002 | +€78,002 | |
| Other amounts receivable | 41 | €156,711 | - | -€156,711 | |
| Cash at bank and in hand | 54/58 | €210,965 | €210,965 | = | 0.0% |
| Total equity and liabilities | 10/49 | €513,440 | €409,327 | -€104,113 | -20.3% |
| Equity | 10/15 | €216,927 | €214,171 | -€2,756 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €622 | €622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €622 | €622 | = | 0.0% |
| Reserves not available under the articles | 1311 | €622 | €622 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,705 | €194,949 | -€2,756 | -1.4% |
| Amounts payable | 17/49 | €296,513 | €195,156 | -€101,357 | -34.2% |
| Amounts payable after more than one year | 17 | €41,057 | €41,057 | = | 0.0% |
| Financial debts | 170/4 | €41,057 | €41,057 | = | 0.0% |
| Amounts payable within one year | 42/48 | €255,456 | €154,099 | -€101,357 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €7,664 | €7,664 | = | 0.0% |
| Trade debts | 44 | €185,984 | €80,515 | -€105,469 | -56.7% |
| Suppliers | 440/4 | €185,984 | €80,515 | -€105,469 | -56.7% |
| Taxes, remuneration and social security | 45 | €4,126 | €8,238 | +€4,112 | +99.7% |
| Taxes | 450/3 | €4,126 | €8,238 | +€4,112 | +99.7% |
| Other amounts payable | 47/48 | €57,682 | €57,682 | = | 0.0% |
| Other operating charges | 640/8 | €2,433 | €1,912 | -€521 | -21.4% |
| Gross operating margin | 9900 | €11,966 | €2,888 | -€9,078 | -75.9% |
| Operating profit (loss) | 9901 | €9,533 | €976 | -€8,557 | -89.8% |
| Financial charges | 65/66B | €221 | €14 | -€207 | -93.7% |
| Recurring financial charges | 65 | €221 | €14 | -€207 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | €9,312 | €962 | -€8,350 | -89.7% |
| Income taxes | 67/77 | €4,256 | €3,718 | -€538 | -12.6% |
| Profit (loss) for the period | 9904 | €5,056 | -€2,756 | -€7,812 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,056 | -€2,756 | -€7,812 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.