LERIGO: 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.
LERIGO
Largest movements
- Tangible fixed assets +€44,414
up €44,414 (+391.0%), from €11,358 to €55,772
of which Furniture and vehicles: +€37,063
- Cash -€35,487
down €35,487 (-74.1%), from €47,920 to €12,433
mainly Investment in fixed assets (net) (-€57,326) and Receivables within one year (-€14,429)
- Receivables within one year +€14,429
up €14,429 (+133.8%), from €10,788 to €25,216
of which Other amounts receivable: +€15,053
- Stocks and contracts -€3,258
down €3,258 (-12.2%), from €26,712 to €23,454
- Debts after one year +€26,212
new in 2025: €26,212
- Other debts -€12,000
no longer reported in 2025 (was €12,000)
- Tax, wage and social debts -€7,738
down €7,738 (-20.4%), from €37,881 to €30,143
of which Taxes: -€11,684
- Current portion of long-term debt +€7,640
new in 2025: €7,640
- Trade debts +€7,424
up €7,424 (+343.4%), from €2,162 to €9,585
- Staff costs +€18,405
up €18,405 (+13.0%), from €141,665 to €160,070
- Gross operating margin -€11,977
down €11,977 (-6.2%), from €193,196 to €181,219
- Taxes -€11,083
down €11,083 (-95.5%), from €11,601 to €518
- Depreciation +€8,866
up €8,866 (+219.1%), from €4,047 to €12,912
- Other operating charges +€1,937
up €1,937 (+100.9%), from €1,920 to €3,857
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 | €98,631 | €117,879 | +€19,248 | +19.5% |
| Fixed assets | 21/28 | €12,361 | €56,775 | +€44,414 | +359.3% |
| Tangible fixed assets | 22/27 | €11,358 | €55,772 | +€44,414 | +391.0% |
| Plant, machinery and equipment | 23 | €10,572 | €17,923 | +€7,351 | +69.5% |
| Furniture and vehicles | 24 | €786 | €37,849 | +€37,063 | +4714.9% |
| Financial fixed assets | 28 | €1,003 | €1,003 | = | 0.0% |
| Current assets | 29/58 | €86,270 | €61,104 | -€25,166 | -29.2% |
| Stocks and contracts in progress | 3 | €26,712 | €23,454 | -€3,258 | -12.2% |
| Stocks | 30/36 | €26,712 | €23,454 | -€3,258 | -12.2% |
| Amounts receivable within one year | 40/41 | €10,788 | €25,216 | +€14,429 | +133.8% |
| Trade receivables | 40 | €2,389 | €1,765 | -€624 | -26.1% |
| Other amounts receivable | 41 | €8,399 | €23,451 | +€15,053 | +179.2% |
| Cash at bank and in hand | 54/58 | €47,920 | €12,433 | -€35,487 | -74.1% |
| Deferred charges and accrued income | 490/1 | €850 | - | -€850 | |
| Total equity and liabilities | 10/49 | €98,631 | €117,879 | +€19,248 | +19.5% |
| Equity | 10/15 | €46,588 | €44,296 | -€2,292 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,992 | €15,992 | = | 0.0% |
| Distributable reserves | 133 | €15,992 | €15,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,997 | €9,705 | -€2,292 | -19.1% |
| Amounts payable | 17/49 | €52,042 | €73,582 | +€21,540 | +41.4% |
| Amounts payable after more than one year | 17 | - | €26,212 | +€26,212 | |
| Financial debts | 170/4 | - | €26,212 | +€26,212 | |
| Amounts payable within one year | 42/48 | €52,042 | €47,369 | -€4,674 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | - | €7,640 | +€7,640 | |
| Trade debts | 44 | €2,162 | €9,585 | +€7,424 | +343.4% |
| Suppliers | 440/4 | €2,162 | €9,585 | +€7,424 | +343.4% |
| Taxes, remuneration and social security | 45 | €37,881 | €30,143 | -€7,738 | -20.4% |
| Taxes | 450/3 | €28,248 | €16,564 | -€11,684 | -41.4% |
| Remuneration and social security | 454/9 | €9,633 | €13,579 | +€3,946 | +41.0% |
| Other amounts payable | 47/48 | €12,000 | - | -€12,000 | |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Non-recurring operating income | 76A | - | €9,500 | +€9,500 | |
| Remuneration, social security and pensions | 62 | €141,665 | €160,070 | +€18,405 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €12,912 | +€8,866 | +219.1% |
| Other operating charges | 640/8 | €1,920 | €3,857 | +€1,937 | +100.9% |
| Gross operating margin | 9900 | €193,196 | €181,219 | -€11,977 | -6.2% |
| Operating profit (loss) | 9901 | €45,565 | €4,380 | -€41,185 | -90.4% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €4,232 | €6,159 | +€1,927 | +45.5% |
| Recurring financial charges | 65 | €4,232 | €6,159 | +€1,927 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €41,333 | -€1,774 | -€43,107 | |
| Income taxes | 67/77 | €11,601 | €518 | -€11,083 | -95.5% |
| Profit (loss) for the period | 9904 | €29,732 | -€2,292 | -€32,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,732 | -€2,292 | -€32,024 |
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 30 September 2026 via checked.be.