LERIX: 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.
LERIX
Largest movements
- Deferred charges and accrued income +€67,750
new in 2025: €67,750
- Current investments +€25,000
new in 2025: €25,000
- Cash +€5,061
up €5,061 (+26.4%), from €19,150 to €24,212
mainly Net result for the year (+€77,341) and Tax, wage and social debts (+€21,775)
- Tangible fixed assets +€2,036
new in 2025: €2,036
- Reserves +€77,341
up €77,341 (+723.4%), from €10,691 to €88,032
- Tax, wage and social debts +€21,775
up €21,775 (+434.5%), from €5,011 to €26,786
- Gross operating margin +€89,928
up €89,928 (+598.2%), from €15,032 to €104,960
- Taxes +€18,803
up €18,803 (+626.5%), from €3,001 to €21,805
- Staff costs +€2,334
up €2,334 (+579.8%), from €403 to €2,737
- Financial charges +€1,947
new in 2025: €1,947
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 | €20,214 | €118,998 | +€98,784 | +488.7% |
| Fixed assets | 21/28 | - | €2,036 | +€2,036 | |
| Tangible fixed assets | 22/27 | - | €2,036 | +€2,036 | |
| Furniture and vehicles | 24 | - | €2,036 | +€2,036 | |
| Current assets | 29/58 | €20,214 | €116,962 | +€96,748 | +478.6% |
| Amounts receivable within one year | 40/41 | €1,063 | €0 | -€1,063 | -100.0% |
| Trade receivables | 40 | €1,063 | €0 | -€1,063 | -100.0% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €19,150 | €24,212 | +€5,061 | +26.4% |
| Deferred charges and accrued income | 490/1 | - | €67,750 | +€67,750 | |
| Total equity and liabilities | 10/49 | €20,214 | €118,998 | +€98,784 | +488.7% |
| Equity | 10/15 | €13,691 | €91,032 | +€77,341 | +564.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,691 | €88,032 | +€77,341 | +723.4% |
| Distributable reserves | 133 | €10,691 | €88,032 | +€77,341 | +723.4% |
| Amounts payable | 17/49 | €6,522 | €27,966 | +€21,444 | +328.8% |
| Amounts payable within one year | 42/48 | €6,216 | €27,966 | +€21,750 | +349.9% |
| Trade debts | 44 | - | €2 | +€2 | |
| Suppliers | 440/4 | - | €2 | +€2 | |
| Taxes, remuneration and social security | 45 | €5,011 | €26,786 | +€21,775 | +434.5% |
| Taxes | 450/3 | €5,011 | €26,786 | +€21,775 | +434.5% |
| Other amounts payable | 47/48 | €1,205 | €1,179 | -€27 | -2.2% |
| Accrued charges and deferred income | 492/3 | €306 | €0 | -€306 | -100.0% |
| Remuneration, social security and pensions | 62 | €403 | €2,737 | +€2,334 | +579.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €526 | +€526 | |
| Other operating charges | 640/8 | €937 | €617 | -€321 | -34.2% |
| Gross operating margin | 9900 | €15,032 | €104,960 | +€89,928 | +598.2% |
| Operating profit (loss) | 9901 | €13,693 | €101,080 | +€87,388 | +638.2% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | - | €1,947 | +€1,947 | |
| Recurring financial charges | 65 | - | €1,947 | +€1,947 | |
| Profit (loss) for the period before taxes | 9903 | €13,693 | €99,145 | +€85,453 | +624.1% |
| Income taxes | 67/77 | €3,001 | €21,805 | +€18,803 | +626.5% |
| Profit (loss) for the period | 9904 | €10,691 | €77,341 | +€66,649 | +623.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,691 | €77,341 | +€66,649 | +623.4% |
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 8 October 2026 via checked.be.