Lessius vereniging: 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.
Lessius vereniging
Largest movements
- Cash -€286,052
down €286,052 (-79.5%), from €359,671 to €73,619
mainly Receivables within one year (-€264,928) and Investment in fixed assets (net) (-€63,622)
- Receivables within one year +€264,928
up €264,928 (+439%), from €60,399 to €325,327
of which Other amounts receivable: +€314,108
- Current investments +€41,776
up €41,776 (+3.6%), from €1.2m to €1.2m
- Debts within one year +€25,240
up €25,240 (+2.7%), from €929,838 to €955,078
- Staff costs -€19,868
down €19,868 (-1.6%), from €1.2m to €1.2m
- Gross operating margin -€19,258
down €19,258 (-1.4%), from €1.4m to €1.3m
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 | €1,717,675 | €1,763,803 | +€46,128 | +2.7% |
| Fixed assets | 21/28 | €85,746 | €100,319 | +€14,573 | +17.0% |
| Tangible fixed assets | 22/27 | €85,745 | €100,318 | +€14,573 | +17.0% |
| Plant, machinery and equipment | 23 | €1,663 | €1,109 | -€554 | -33.3% |
| Furniture and vehicles | 24 | €84,082 | €99,209 | +€15,127 | +18.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €1,631,929 | €1,663,484 | +€31,555 | +1.9% |
| Amounts receivable within one year | 40/41 | €60,399 | €325,327 | +€264,928 | +439% |
| Trade receivables | 40 | €60,399 | €11,219 | -€49,180 | -81.4% |
| Other amounts receivable | 41 | - | €314,108 | +€314,108 | |
| Current investments | 50/53 | €1,161,662 | €1,203,438 | +€41,776 | +3.6% |
| Cash at bank and in hand | 54/58 | €359,671 | €73,619 | -€286,052 | -79.5% |
| Deferred charges and accrued income | 490/1 | €50,197 | €61,100 | +€10,903 | +21.7% |
| Total equity and liabilities | 10/49 | €1,717,675 | €1,763,803 | +€46,128 | +2.7% |
| Equity | 10/15 | €772,914 | €778,230 | +€5,316 | +0.7% |
| Contributions | 10/11 | €394,692 | €394,691 | -€1 | 0.0% |
| Capital | 10 | €394,692 | €394,691 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | €378,222 | €383,539 | +€5,317 | +1.4% |
| Amounts payable | 17/49 | €944,761 | €985,573 | +€40,812 | +4.3% |
| Amounts payable after more than one year | 17 | €14,923 | €30,495 | +€15,572 | +104% |
| Financial debts | 170/4 | €14,923 | €30,495 | +€15,572 | +104% |
| Amounts payable within one year | 42/48 | €929,838 | €955,078 | +€25,240 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €6,256 | €11,830 | +€5,574 | +89.1% |
| Trade debts | 44 | €26,277 | €30,633 | +€4,356 | +16.6% |
| Suppliers | 440/4 | €26,277 | €30,633 | +€4,356 | +16.6% |
| Taxes, remuneration and social security | 45 | €223,640 | €222,666 | -€974 | -0.4% |
| Taxes | 450/3 | €55,522 | €69,972 | +€14,450 | +26.0% |
| Remuneration and social security | 454/9 | €168,118 | €152,694 | -€15,424 | -9.2% |
| Remuneration, social security and pensions | 62 | €1,231,676 | €1,211,808 | -€19,868 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,879 | €49,049 | -€1,830 | -3.6% |
| Other operating charges | 640/8 | €109,373 | €111,757 | +€2,384 | +2.2% |
| Gross operating margin | 9900 | €1,361,205 | €1,341,947 | -€19,258 | -1.4% |
| Operating profit (loss) | 9901 | -€30,723 | -€30,667 | +€56 | +0.2% |
| Financial income | 75/76B | €40,206 | €41,784 | +€1,578 | +3.9% |
| Recurring financial income | 75 | €40,206 | €41,784 | +€1,578 | +3.9% |
| Financial charges | 65/66B | €5,010 | €5,796 | +€786 | +15.7% |
| Recurring financial charges | 65 | €5,010 | €5,796 | +€786 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €4,473 | €5,321 | +€848 | +19.0% |
| Income taxes | 67/77 | €2,407 | €5 | -€2,402 | -99.8% |
| Profit (loss) for the period | 9904 | €2,066 | €5,316 | +€3,250 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €2,066 | €5,316 | +€3,250 | +157% |
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.