LESTE: 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.
LESTE
Largest movements
- Cash +€5,308
up €5,308 (+22.8%), from €23,291 to €28,599
mainly Net result for the year (+€4,850) and Other debts (+€3,336)
- Stocks and contracts -€1,619
down €1,619 (-41.2%), from €3,926 to €2,307
- Tangible fixed assets -€377
no longer reported in 2025 (was €377)
- Other debts +€3,336
up €3,336 (+33.9%), from €9,853 to €13,189
- Gross operating margin +€1,600
up €1,600 (+25.0%), from €6,409 to €8,009
- Depreciation -€1,490
down €1,490 (-79.8%), from €1,868 to €378
- Taxes +€758
up €758 (+86.5%), from €877 to €1,635
- Financial income -€160
no longer reported in 2025 (was €160)
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 | €28,594 | €31,905 | +€3,311 | +11.6% |
| Fixed assets | 21/28 | €1,377 | €1,000 | -€377 | -27.4% |
| Tangible fixed assets | 22/27 | €377 | - | -€377 | |
| Land and buildings | 22 | €377 | - | -€377 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €27,217 | €30,905 | +€3,688 | +13.6% |
| Stocks and contracts in progress | 3 | €3,926 | €2,307 | -€1,619 | -41.2% |
| Stocks | 30/36 | €3,926 | €2,307 | -€1,619 | -41.2% |
| Cash at bank and in hand | 54/58 | €23,291 | €28,599 | +€5,308 | +22.8% |
| Total equity and liabilities | 10/49 | €28,594 | €31,905 | +€3,311 | +11.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €9,994 | €13,305 | +€3,311 | +33.1% |
| Amounts payable within one year | 42/48 | €9,994 | €13,305 | +€3,311 | +33.1% |
| Taxes, remuneration and social security | 45 | €141 | €117 | -€24 | -17.3% |
| Taxes | 450/3 | €141 | €117 | -€24 | -17.3% |
| Other amounts payable | 47/48 | €9,853 | €13,189 | +€3,336 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,868 | €378 | -€1,490 | -79.8% |
| Other operating charges | 640/8 | €1,145 | €1,101 | -€44 | -3.8% |
| Gross operating margin | 9900 | €6,409 | €8,009 | +€1,600 | +25.0% |
| Operating profit (loss) | 9901 | €3,396 | €6,530 | +€3,134 | +92.3% |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Financial charges | 65/66B | €48 | €45 | -€3 | -6.3% |
| Recurring financial charges | 65 | €48 | €45 | -€3 | -6.3% |
| Non-recurring financial charges | 66B | €48 | €45 | -€3 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €3,508 | €6,485 | +€2,977 | +84.9% |
| Income taxes | 67/77 | €877 | €1,635 | +€758 | +86.5% |
| Profit (loss) for the period | 9904 | €2,631 | €4,850 | +€2,219 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,631 | €4,850 | +€2,219 | +84.3% |
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 8 October 2026 via checked.be.