LEROY & LEMPEREUR: what changed
LEROY & LEMPEREUR
Largest movements
- Cash +€9,135
up €9,135 (+131%), from €6,984 to €16,119
mainly Net result for the year (+€13,169) and Tax, wage and social debts (+€6,163)
- Tangible fixed assets -€680
down €680 (-4.6%), from €14,708 to €14,027
of which Other tangible fixed assets: -€398
- Stocks and contracts +€500
up €500 (+8.6%), from €5,800 to €6,300
- Other debts -€13,286
down €13,286 (-62.3%), from €21,329 to €8,044
- Profit (loss) carried forward +€13,169
up €13,169 (+21,883%), from €60 to €13,230
- Tax, wage and social debts +€6,163
up €6,163 (+137%), from €4,512 to €10,674
of which Taxes: +€3,560
- Trade debts +€2,849
up €2,849 (+1,052%), from €271 to €3,120
- Gross operating margin +€38,988
up €38,988 (+318%), from €12,278 to €51,266
- Staff costs +€19,651
up €19,651 (+181%), from €10,848 to €30,498
- Taxes +€3,557
new in 2025: €3,557
- Depreciation +€2,601
up €2,601 (+192%), from €1,355 to €3,956
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,172 | €37,068 | +€8,895 | +31.6% |
| Fixed assets | 21/28 | €14,708 | €14,027 | -€680 | -4.6% |
| Tangible fixed assets | 22/27 | €14,708 | €14,027 | -€680 | -4.6% |
| Furniture and vehicles | 24 | €13,147 | €12,865 | -€282 | -2.1% |
| Other tangible fixed assets | 26 | €1,561 | €1,162 | -€398 | -25.5% |
| Current assets | 29/58 | €13,465 | €23,040 | +€9,576 | +71.1% |
| Stocks and contracts in progress | 3 | €5,800 | €6,300 | +€500 | +8.6% |
| Stocks | 30/36 | €5,800 | €6,300 | +€500 | +8.6% |
| Amounts receivable within one year | 40/41 | €681 | €621 | -€59 | -8.7% |
| Other amounts receivable | 41 | €681 | €621 | -€59 | -8.7% |
| Cash at bank and in hand | 54/58 | €6,984 | €16,119 | +€9,135 | +131% |
| Total equity and liabilities | 10/49 | €28,172 | €37,068 | +€8,895 | +31.6% |
| Equity | 10/15 | €2,060 | €15,230 | +€13,169 | +639% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60 | €13,230 | +€13,169 | +21,883% |
| Amounts payable | 17/49 | €26,112 | €21,838 | -€4,274 | -16.4% |
| Amounts payable within one year | 42/48 | €26,112 | €21,838 | -€4,274 | -16.4% |
| Trade debts | 44 | €271 | €3,120 | +€2,849 | +1,052% |
| Suppliers | 440/4 | €271 | €3,120 | +€2,849 | +1,052% |
| Taxes, remuneration and social security | 45 | €4,512 | €10,674 | +€6,163 | +137% |
| Taxes | 450/3 | €2,847 | €6,407 | +€3,560 | +125% |
| Remuneration and social security | 454/9 | €1,665 | €4,267 | +€2,602 | +156% |
| Other amounts payable | 47/48 | €21,329 | €8,044 | -€13,286 | -62.3% |
| Remuneration, social security and pensions | 62 | €10,848 | €30,498 | +€19,651 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,355 | €3,956 | +€2,601 | +192% |
| Gross operating margin | 9900 | €12,278 | €51,266 | +€38,988 | +318% |
| Operating profit (loss) | 9901 | €75 | €16,811 | +€16,736 | +22,205% |
| Financial charges | 65/66B | €15 | €85 | +€70 | +458% |
| Recurring financial charges | 65 | €15 | €85 | +€70 | +458% |
| Profit (loss) for the period before taxes | 9903 | €60 | €16,727 | +€16,667 | +27,694% |
| Income taxes | 67/77 | - | €3,557 | +€3,557 | |
| Profit (loss) for the period | 9904 | €60 | €13,169 | +€13,109 | +21,783% |
| Profit (loss) for the period to be appropriated | 9905 | €60 | €13,169 | +€13,109 | +21,783% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.