LEROY4U: what changed
Two financial 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.
LEROY4U
Largest movements
- Cash +€52,097
up €52,097 (+42.1%), from €123,726 to €175,822
mainly Net result for the year (+€62,760) and Tax, wage and social debts (+€2,898)
- Deferred charges and accrued income +€8,315
up €8,315 (+847.8%), from €981 to €9,296
- Current investments +€4,500
new in 2025: €4,500
- Reserves +€62,760
up €62,760 (+58.5%), from €107,330 to €170,090
- Tax, wage and social debts +€2,898
up €2,898 (+28.2%), from €10,272 to €13,170
of which Remuneration and social security: +€1,750
- Gross operating margin +€31,404
up €31,404 (+60.7%), from €51,701 to €83,104
- Taxes +€6,732
up €6,732 (+50.7%), from €13,280 to €20,012
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 | €124,732 | €190,105 | +€65,373 | +52.4% |
| Current assets | 29/58 | €124,732 | €190,105 | +€65,373 | +52.4% |
| Amounts receivable within one year | 40/41 | €25 | €486 | +€461 | +1834.5% |
| Other amounts receivable | 41 | €25 | €486 | +€461 | +1834.5% |
| Current investments | 50/53 | - | €4,500 | +€4,500 | |
| Cash at bank and in hand | 54/58 | €123,726 | €175,822 | +€52,097 | +42.1% |
| Deferred charges and accrued income | 490/1 | €981 | €9,296 | +€8,315 | +847.8% |
| Total equity and liabilities | 10/49 | €124,732 | €190,105 | +€65,373 | +52.4% |
| Equity | 10/15 | €108,330 | €171,090 | +€62,760 | +57.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €107,330 | €170,090 | +€62,760 | +58.5% |
| Distributable reserves | 133 | €107,330 | €170,090 | +€62,760 | +58.5% |
| Amounts payable | 17/49 | €16,402 | €19,014 | +€2,613 | +15.9% |
| Amounts payable within one year | 42/48 | €16,402 | €19,014 | +€2,613 | +15.9% |
| Trade debts | 44 | €1,243 | €1,481 | +€238 | +19.1% |
| Suppliers | 440/4 | €1,243 | €1,481 | +€238 | +19.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,272 | €13,170 | +€2,898 | +28.2% |
| Taxes | 450/3 | €10,272 | €11,420 | +€1,148 | +11.2% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €4,886 | €4,363 | -€523 | -10.7% |
| Other operating charges | 640/8 | €571 | €447 | -€124 | -21.7% |
| Gross operating margin | 9900 | €51,701 | €83,104 | +€31,404 | +60.7% |
| Operating profit (loss) | 9901 | €51,129 | €82,657 | +€31,528 | +61.7% |
| Financial income | 75/76B | €0 | €203 | +€203 | +42229.2% |
| Recurring financial income | 75 | €0 | €203 | +€203 | +42229.2% |
| Financial charges | 65/66B | €77 | €88 | +€11 | +14.7% |
| Recurring financial charges | 65 | €77 | €88 | +€11 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €51,053 | €82,772 | +€31,719 | +62.1% |
| Income taxes | 67/77 | €13,280 | €20,012 | +€6,732 | +50.7% |
| Profit (loss) for the period | 9904 | €37,773 | €62,760 | +€24,987 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,773 | €62,760 | +€24,987 | +66.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.