LESLAG: 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.
LESLAG
Largest movements
- Receivables within one year +€5,913
up €5,913 (+203%), from €2,915 to €8,828
of which Trade receivables: +€5,913
- Cash -€3,260
down €3,260 (-24.0%), from €13,594 to €10,334
mainly Receivables within one year (-€5,913) and Net result for the year (-€5,772)
- Other debts +€13,925
up €13,925 (+3.8%), from €363,063 to €376,987
- Profit (loss) carried forward -€5,772
down €5,772 (-1.9%), from -€301,890 to -€307,662
- Trade debts -€5,726
down €5,726 (-50.6%), from €11,306 to €5,580
- Contributions -€1,859
down €1,859 (-9.1%), from €20,451 to €18,592
- Reserves +€1,859
new in 2024: €1,859
- Purchases and services -€100,795
no longer reported in 2024 (was €100,795)
- Staff costs -€30,040
down €30,040 (-86.5%), from €34,730 to €4,690
- Gross operating margin -€6,997
down €6,997, from €6,772 to -€225
- Taxes +€199
new in 2024: €199
- Financial charges -€81
down €81 (-59.4%), from €137 to €56
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.
Derived cash bridge
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 | €95,375 | €98,028 | +€2,653 | +2.8% |
| Fixed assets | 21/28 | €174 | €174 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €95,201 | €97,854 | +€2,653 | +2.8% |
| Stocks and contracts in progress | 3 | €78,692 | €78,692 | = | 0.0% |
| Stocks | 30/36 | €78,692 | €78,692 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,915 | €8,828 | +€5,913 | +203% |
| Trade receivables | 40 | €2,915 | €8,828 | +€5,913 | +203% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €13,594 | €10,334 | -€3,260 | -24.0% |
| Total equity and liabilities | 10/49 | €95,375 | €98,028 | +€2,653 | +2.8% |
| Equity | 10/15 | -€281,439 | -€287,211 | -€5,772 | -2.1% |
| Contributions | 10/11 | €20,451 | €18,592 | -€1,859 | -9.1% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | - | €1,859 | +€1,859 | |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€301,890 | -€307,662 | -€5,772 | -1.9% |
| Amounts payable | 17/49 | €376,814 | €385,239 | +€8,426 | +2.2% |
| Amounts payable within one year | 42/48 | €376,814 | €385,239 | +€8,426 | +2.2% |
| Trade debts | 44 | €11,306 | €5,580 | -€5,726 | -50.6% |
| Suppliers | 440/4 | €11,306 | €5,580 | -€5,726 | -50.6% |
| Taxes, remuneration and social security | 45 | €2,445 | €2,672 | +€227 | +9.3% |
| Taxes | 450/3 | €2,445 | €2,672 | +€227 | +9.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €363,063 | €376,987 | +€13,925 | +3.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €100,795 | - | -€100,795 | |
| Remuneration, social security and pensions | 62 | €34,730 | €4,690 | -€30,040 | -86.5% |
| Other operating charges | 640/8 | €569 | €603 | +€34 | +5.9% |
| Gross operating margin | 9900 | €6,772 | -€225 | -€6,997 | |
| Operating profit (loss) | 9901 | -€28,527 | -€5,518 | +€23,009 | +80.7% |
| Financial charges | 65/66B | €137 | €56 | -€81 | -59.4% |
| Recurring financial charges | 65 | €137 | €56 | -€81 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,664 | -€5,574 | +€23,090 | +80.6% |
| Income taxes | 67/77 | - | €199 | +€199 | |
| Profit (loss) for the period | 9904 | -€28,664 | -€5,772 | +€22,892 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,664 | -€5,772 | +€22,892 | +79.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.