LESKIMO: 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.
LESKIMO
Largest movements
- Tangible fixed assets +€102,268
up €102,268 (+25.5%), from €401,452 to €503,720
of which Land and buildings: +€88,095
- Cash -€70,628
down €70,628 (-87.5%), from €80,735 to €10,107
mainly Investment in fixed assets (net) (-€134,990) and Net result for the year (-€7,368)
- Debts after one year +€46,740
up €46,740 (+15.6%), from €300,000 to €346,740
of which Financial debts: +€45,000
- Profit (loss) carried forward -€7,368
down €7,368 (-8.7%), from -€84,807 to -€92,176
- Depreciation +€19,926
up €19,926 (+155.7%), from €12,795 to €32,722
- Gross operating margin -€8,910
down €8,910 (-25.9%), from €34,422 to €25,512
- Taxes -€4,980
down €4,980, from €4,795 to -€185
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €604,475 | €639,992 | +€35,517 | +5.9% |
| Fixed assets | 21/28 | €403,931 | €506,199 | +€102,268 | +25.3% |
| Tangible fixed assets | 22/27 | €401,452 | €503,720 | +€102,268 | +25.5% |
| Land and buildings | 22 | €397,806 | €485,902 | +€88,095 | +22.1% |
| Furniture and vehicles | 24 | €3,646 | €17,819 | +€14,173 | +388.7% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €200,544 | €133,793 | -€66,751 | -33.3% |
| Amounts receivable within one year | 40/41 | €5,750 | €7,500 | +€1,750 | +30.4% |
| Other amounts receivable | 41 | €5,750 | €7,500 | +€1,750 | +30.4% |
| Current investments | 50/53 | €113,129 | €115,618 | +€2,489 | +2.2% |
| Cash at bank and in hand | 54/58 | €80,735 | €10,107 | -€70,628 | -87.5% |
| Deferred charges and accrued income | 490/1 | €930 | €568 | -€362 | -38.9% |
| Total equity and liabilities | 10/49 | €604,475 | €639,992 | +€35,517 | +5.9% |
| Equity | 10/15 | €297,592 | €290,224 | -€7,368 | -2.5% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €10,559 | €10,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,559 | €10,559 | = | 0.0% |
| Legal reserve | 130 | €10,559 | €10,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,807 | -€92,176 | -€7,368 | -8.7% |
| Amounts payable | 17/49 | €306,883 | €349,769 | +€42,885 | +14.0% |
| Amounts payable after more than one year | 17 | €300,000 | €346,740 | +€46,740 | +15.6% |
| Financial debts | 170/4 | €300,000 | €345,000 | +€45,000 | +15.0% |
| Other amounts payable | 178/9 | - | €1,740 | +€1,740 | |
| Amounts payable within one year | 42/48 | €6,883 | €3,029 | -€3,855 | -56.0% |
| Trade debts | 44 | €4,268 | - | -€4,268 | |
| Suppliers | 440/4 | €4,268 | - | -€4,268 | |
| Other amounts payable | 47/48 | €2,616 | €3,029 | +€413 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,795 | €32,722 | +€19,926 | +155.7% |
| Other operating charges | 640/8 | €2,786 | €2,524 | -€262 | -9.4% |
| Gross operating margin | 9900 | €34,422 | €25,512 | -€8,910 | -25.9% |
| Operating profit (loss) | 9901 | €18,841 | -€9,734 | -€28,575 | |
| Financial income | 75/76B | €2,545 | €2,501 | -€45 | -1.7% |
| Recurring financial income | 75 | €2,545 | €2,501 | -€45 | -1.7% |
| Financial charges | 65/66B | €127 | €320 | +€193 | +151.4% |
| Recurring financial charges | 65 | €127 | €320 | +€193 | +151.4% |
| Profit (loss) for the period before taxes | 9903 | €21,259 | -€7,554 | -€28,812 | |
| Income taxes | 67/77 | €4,795 | -€185 | -€4,980 | |
| Profit (loss) for the period | 9904 | €16,464 | -€7,368 | -€23,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,464 | -€7,368 | -€23,832 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.