LERIBERG: 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.
LERIBERG
Largest movements
- Receivables within one year -€24,958
down €24,958 (-84.9%), from €29,387 to €4,430
of which Trade receivables: -€21,069
- Cash -€16,827
down €16,827 (-70.7%), from €23,803 to €6,977
mainly Other debts (-€87,011) and Stocks and contracts (-€8,223)
- Stocks and contracts +€8,223
up €8,223 (+4.6%), from €176,915 to €185,137
- Tangible fixed assets -€5,191
down €5,191 (-23.6%), from €21,970 to €16,779
- Other debts -€87,011
down €87,011 (-8.8%), from €988,087 to €901,076
- Trade debts +€24,308
up €24,308 (+41.5%), from €58,601 to €82,909
- Profit (loss) carried forward +€21,890
up €21,890 (+2.5%), from -€867,673 to -€845,783
- Gross operating margin -€19,223
down €19,223 (-30.5%), from €62,994 to €43,771
- Staff costs +€4,157
up €4,157 (+2411.1%), from €172 to €4,329
- Depreciation +€1,492
up €1,492 (+31.5%), from €4,739 to €6,231
- Other operating charges +€952
up €952 (+9.6%), from €9,896 to €10,848
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,454 | €215,833 | -€40,621 | -15.8% |
| Fixed assets | 21/28 | €23,878 | €18,687 | -€5,191 | -21.7% |
| Tangible fixed assets | 22/27 | €21,970 | €16,779 | -€5,191 | -23.6% |
| Plant, machinery and equipment | 23 | €3,552 | €2,235 | -€1,317 | -37.1% |
| Furniture and vehicles | 24 | €10,566 | €8,527 | -€2,038 | -19.3% |
| Other tangible fixed assets | 26 | €7,853 | €6,017 | -€1,836 | -23.4% |
| Financial fixed assets | 28 | €1,908 | €1,908 | = | 0.0% |
| Current assets | 29/58 | €232,576 | €197,146 | -€35,430 | -15.2% |
| Stocks and contracts in progress | 3 | €176,915 | €185,137 | +€8,223 | +4.6% |
| Stocks | 30/36 | €176,915 | €185,137 | +€8,223 | +4.6% |
| Amounts receivable within one year | 40/41 | €29,387 | €4,430 | -€24,958 | -84.9% |
| Trade receivables | 40 | €25,499 | €4,430 | -€21,069 | -82.6% |
| Other amounts receivable | 41 | €3,889 | - | -€3,889 | |
| Cash at bank and in hand | 54/58 | €23,803 | €6,977 | -€16,827 | -70.7% |
| Deferred charges and accrued income | 490/1 | €2,470 | €602 | -€1,868 | -75.6% |
| Total equity and liabilities | 10/49 | €256,454 | €215,833 | -€40,621 | -15.8% |
| Equity | 10/15 | -€791,118 | -€769,228 | +€21,890 | +2.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €2,187 | €2,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,187 | €2,187 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,187 | €2,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€867,673 | -€845,783 | +€21,890 | +2.5% |
| Amounts payable | 17/49 | €1,047,572 | €985,061 | -€62,511 | -6.0% |
| Amounts payable within one year | 42/48 | €1,047,572 | €985,061 | -€62,511 | -6.0% |
| Trade debts | 44 | €58,601 | €82,909 | +€24,308 | +41.5% |
| Suppliers | 440/4 | €58,601 | €82,909 | +€24,308 | +41.5% |
| Taxes, remuneration and social security | 45 | €884 | €1,076 | +€192 | +21.8% |
| Taxes | 450/3 | €884 | €1,076 | +€192 | +21.8% |
| Other amounts payable | 47/48 | €988,087 | €901,076 | -€87,011 | -8.8% |
| Remuneration, social security and pensions | 62 | €172 | €4,329 | +€4,157 | +2411.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,739 | €6,231 | +€1,492 | +31.5% |
| Other operating charges | 640/8 | €9,896 | €10,848 | +€952 | +9.6% |
| Gross operating margin | 9900 | €62,994 | €43,771 | -€19,223 | -30.5% |
| Operating profit (loss) | 9901 | €48,187 | €22,362 | -€25,825 | -53.6% |
| Financial charges | 65/66B | €1,102 | €472 | -€630 | -57.2% |
| Recurring financial charges | 65 | €1,102 | €472 | -€630 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €47,085 | €21,890 | -€25,195 | -53.5% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €47,085 | €21,890 | -€25,195 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,085 | €21,890 | -€25,195 | -53.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.