LESIMABOIS: 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.
LESIMABOIS
Largest movements
- Cash +€42,041
up €42,041 (+924%), from €4,552 to €46,593
mainly Net result for the year (+€39,028) and Receivables within one year (+€32,526)
- Receivables within one year -€32,526
down €32,526 (-34.4%), from €94,610 to €62,084
of which Trade receivables: -€16,655
- Deferred charges and accrued income +€4,137
up €4,137 (+525%), from €789 to €4,926
- Trade debts +€23,295
up €23,295 (+67.2%), from €34,681 to €57,976
- Tax, wage and social debts -€18,311
down €18,311 (-62.1%), from €29,468 to €11,156
of which Taxes: -€14,162
- Current portion of long-term debt +€9,233
new in 2025: €9,233
- Gross operating margin +€60,278
up €60,278 (+817%), from €7,381 to €67,659
- Staff costs +€9,590
up €9,590 (+181%), from €5,313 to €14,903
- Taxes +€9,233
new in 2025: €9,233
- Depreciation -€4,992
down €4,992 (-87.0%), from €5,738 to €746
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.
Derived cash bridge
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 | €101,729 | €114,974 | +€13,245 | +13.0% |
| Fixed assets | 21/28 | €1,778 | €1,371 | -€407 | -22.9% |
| Tangible fixed assets | 22/27 | €1,573 | €1,166 | -€407 | -25.9% |
| Plant, machinery and equipment | 23 | €1,573 | €1,166 | -€407 | -25.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €99,951 | €113,603 | +€13,652 | +13.7% |
| Amounts receivable within one year | 40/41 | €94,610 | €62,084 | -€32,526 | -34.4% |
| Trade receivables | 40 | €39,571 | €22,916 | -€16,655 | -42.1% |
| Other amounts receivable | 41 | €55,039 | €39,168 | -€15,872 | -28.8% |
| Cash at bank and in hand | 54/58 | €4,552 | €46,593 | +€42,041 | +924% |
| Deferred charges and accrued income | 490/1 | €789 | €4,926 | +€4,137 | +525% |
| Total equity and liabilities | 10/49 | €101,729 | €114,974 | +€13,245 | +13.0% |
| Equity | 10/15 | €37,580 | €36,608 | -€972 | -2.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,080 | €3,108 | -€972 | -23.8% |
| Amounts payable | 17/49 | €64,149 | €78,366 | +€14,217 | +22.2% |
| Amounts payable within one year | 42/48 | €64,149 | €78,366 | +€14,217 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,233 | +€9,233 | |
| Trade debts | 44 | €34,681 | €57,976 | +€23,295 | +67.2% |
| Suppliers | 440/4 | €34,681 | €57,976 | +€23,295 | +67.2% |
| Taxes, remuneration and social security | 45 | €29,468 | €11,156 | -€18,311 | -62.1% |
| Taxes | 450/3 | €24,462 | €10,300 | -€14,162 | -57.9% |
| Remuneration and social security | 454/9 | €5,006 | €856 | -€4,150 | -82.9% |
| Remuneration, social security and pensions | 62 | €5,313 | €14,903 | +€9,590 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,738 | €746 | -€4,992 | -87.0% |
| Other operating charges | 640/8 | €992 | €930 | -€62 | -6.3% |
| Non-recurring operating charges | 66A | €253 | €2,075 | +€1,823 | +721% |
| Gross operating margin | 9900 | €7,381 | €67,659 | +€60,278 | +817% |
| Operating profit (loss) | 9901 | -€4,914 | €49,006 | +€53,919 | |
| Financial income | 75/76B | €55 | €73 | +€18 | +32.9% |
| Recurring financial income | 75 | €55 | €73 | +€18 | +32.9% |
| Financial charges | 65/66B | €640 | €817 | +€178 | +27.8% |
| Recurring financial charges | 65 | €640 | €817 | +€178 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,499 | €48,261 | +€53,760 | |
| Income taxes | 67/77 | - | €9,233 | +€9,233 | |
| Profit (loss) for the period | 9904 | -€5,499 | €39,028 | +€44,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,499 | €39,028 | +€44,527 |
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 24 October 2026 via checked.be.