LESLAN: 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.
LESLAN
Largest movements
- Tangible fixed assets -€30,003
down €30,003 (-2.9%), from €1.0m to €1.0m
of which Land and buildings: -€25,127
- Cash -€11,984
down €11,984 (-83.1%), from €14,413 to €2,429
mainly Debts after one year (-€22,592) and Other debts (-€19,066)
- Debts after one year -€22,592
down €22,592 (-6.4%), from €350,951 to €328,359
- Other debts -€19,066
down €19,066 (-4.7%), from €404,453 to €385,387
- Gross operating margin +€10,326
up €10,326 (+30.8%), from €33,517 to €43,843
- Other operating charges +€1,971
up €1,971 (+42.6%), from €4,629 to €6,600
- Financial charges -€876
down €876 (-5.4%), from €16,232 to €15,356
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 | €1,064,165 | €1,017,693 | -€46,472 | -4.4% |
| Fixed assets | 21/28 | €1,043,282 | €1,013,279 | -€30,003 | -2.9% |
| Tangible fixed assets | 22/27 | €1,042,282 | €1,012,279 | -€30,003 | -2.9% |
| Land and buildings | 22 | €1,033,397 | €1,008,270 | -€25,127 | -2.4% |
| Plant, machinery and equipment | 23 | €55 | €0 | -€55 | -100.0% |
| Furniture and vehicles | 24 | €8,831 | €4,009 | -€4,821 | -54.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €20,883 | €4,414 | -€16,469 | -78.9% |
| Amounts receivable within one year | 40/41 | €5,917 | €1,880 | -€4,037 | -68.2% |
| Trade receivables | 40 | €917 | €1,843 | +€927 | +101.1% |
| Other amounts receivable | 41 | €5,000 | €36 | -€4,964 | -99.3% |
| Cash at bank and in hand | 54/58 | €14,413 | €2,429 | -€11,984 | -83.1% |
| Deferred charges and accrued income | 490/1 | €553 | €105 | -€448 | -81.0% |
| Total equity and liabilities | 10/49 | €1,064,165 | €1,017,693 | -€46,472 | -4.4% |
| Equity | 10/15 | €214,684 | €208,895 | -€5,789 | -2.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €214,807 | €207,156 | -€7,651 | -3.6% |
| Tax-exempt reserves | 132 | €214,807 | €207,156 | -€7,651 | -3.6% |
| Profit (loss) carried forward | 14 | -€25,123 | -€23,261 | +€1,862 | +7.4% |
| Provisions and deferred taxes | 16 | €65,327 | €63,000 | -€2,327 | -3.6% |
| Deferred taxes | 168 | €65,327 | €63,000 | -€2,327 | -3.6% |
| Amounts payable | 17/49 | €784,154 | €745,798 | -€38,356 | -4.9% |
| Amounts payable after more than one year | 17 | €350,951 | €328,359 | -€22,592 | -6.4% |
| Financial debts | 170/4 | €350,951 | €328,359 | -€22,592 | -6.4% |
| Amounts payable within one year | 42/48 | €430,873 | €415,689 | -€15,184 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €21,669 | €22,592 | +€923 | +4.3% |
| Trade debts | 44 | €4,476 | €7,710 | +€3,234 | +72.2% |
| Suppliers | 440/4 | €4,476 | €7,710 | +€3,234 | +72.2% |
| Taxes, remuneration and social security | 45 | €274 | €0 | -€274 | -100.0% |
| Taxes | 450/3 | €274 | €0 | -€274 | -100.0% |
| Other amounts payable | 47/48 | €404,453 | €385,387 | -€19,066 | -4.7% |
| Accrued charges and deferred income | 492/3 | €2,330 | €1,750 | -€580 | -24.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,051 | €30,003 | -€47 | -0.2% |
| Other operating charges | 640/8 | €4,629 | €6,600 | +€1,971 | +42.6% |
| Gross operating margin | 9900 | €33,517 | €43,843 | +€10,326 | +30.8% |
| Operating profit (loss) | 9901 | -€1,163 | €7,240 | +€8,402 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €16,232 | €15,356 | -€876 | -5.4% |
| Recurring financial charges | 65 | €16,232 | €15,356 | -€876 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,394 | -€8,116 | +€9,278 | +53.3% |
| Transfer from deferred taxes | 780 | €2,959 | €2,327 | -€632 | -21.4% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€14,435 | -€5,789 | +€8,646 | +59.9% |
| Transfer from tax-exempt reserves | 789 | €9,729 | €7,651 | -€2,078 | -21.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,706 | €1,862 | +€6,568 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.