LESTERIUS: 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.
LESTERIUS
Largest movements
- Cash -€34,458
down €34,458 (-27.3%), from €126,305 to €91,847
mainly Trade debts (-€52,328) and Investment in fixed assets (net) (-€8,850)
- Trade debts -€52,328
down €52,328 (-35.2%), from €148,820 to €96,492
- Profit (loss) carried forward +€17,932
up €17,932 (+48.4%), from €37,080 to €55,012
- Gross operating margin +€52,665
up €52,665 (+9.4%), from €561,416 to €614,081
- Write-downs +€35,860
no longer reported in 2025 (was -€35,860)
- Staff costs -€13,779
down €13,779 (-2.3%), from €590,350 to €576,572
- Taxes +€8,653
up €8,653 (+178.2%), from €4,855 to €13,507
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 | €422,846 | €391,991 | -€30,856 | -7.3% |
| Fixed assets | 21/28 | €9,584 | €13,598 | +€4,014 | +41.9% |
| Tangible fixed assets | 22/27 | €9,084 | €13,098 | +€4,014 | +44.2% |
| Furniture and vehicles | 24 | €9,084 | €13,098 | +€4,014 | +44.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €413,262 | €378,392 | -€34,870 | -8.4% |
| Amounts receivable within one year | 40/41 | €285,458 | €281,517 | -€3,941 | -1.4% |
| Trade receivables | 40 | €285,381 | €265,720 | -€19,661 | -6.9% |
| Other amounts receivable | 41 | €77 | €15,797 | +€15,720 | +20368.3% |
| Cash at bank and in hand | 54/58 | €126,305 | €91,847 | -€34,458 | -27.3% |
| Deferred charges and accrued income | 490/1 | €1,499 | €5,028 | +€3,529 | +235.4% |
| Total equity and liabilities | 10/49 | €422,846 | €391,991 | -€30,856 | -7.3% |
| Equity | 10/15 | €134,294 | €152,226 | +€17,932 | +13.4% |
| Contributions | 10/11 | €95,431 | €95,431 | = | 0.0% |
| Reserves | 13 | €1,783 | €1,783 | = | 0.0% |
| Distributable reserves | 133 | €1,783 | €1,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,080 | €55,012 | +€17,932 | +48.4% |
| Amounts payable | 17/49 | €288,552 | €239,764 | -€48,788 | -16.9% |
| Amounts payable within one year | 42/48 | €288,552 | €239,764 | -€48,788 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €45,347 | €47,588 | +€2,242 | +4.9% |
| Trade debts | 44 | €148,820 | €96,492 | -€52,328 | -35.2% |
| Suppliers | 440/4 | €148,820 | €96,492 | -€52,328 | -35.2% |
| Taxes, remuneration and social security | 45 | €94,385 | €95,684 | +€1,299 | +1.4% |
| Taxes | 450/3 | €10,502 | €13,500 | +€2,998 | +28.6% |
| Remuneration and social security | 454/9 | €83,884 | €82,184 | -€1,700 | -2.0% |
| Remuneration, social security and pensions | 62 | €590,350 | €576,572 | -€13,779 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €4,836 | +€843 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€35,860 | - | +€35,860 | |
| Other operating charges | 640/8 | €712 | €714 | +€2 | +0.3% |
| Gross operating margin | 9900 | €561,416 | €614,081 | +€52,665 | +9.4% |
| Operating profit (loss) | 9901 | €2,222 | €31,959 | +€29,737 | +1338.5% |
| Financial income | 75/76B | €196 | €1,387 | +€1,191 | +608.4% |
| Recurring financial income | 75 | €196 | €1,387 | +€1,191 | +608.4% |
| Financial charges | 65/66B | €1,837 | €1,906 | +€68 | +3.7% |
| Recurring financial charges | 65 | €1,837 | €1,906 | +€68 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €580 | €31,440 | +€30,860 | +5321.5% |
| Income taxes | 67/77 | €4,855 | €13,507 | +€8,653 | +178.2% |
| Profit (loss) for the period | 9904 | -€4,275 | €17,932 | +€22,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,275 | €17,932 | +€22,207 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.