LESTIMA: 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.
LESTIMA
Largest movements
- Tangible fixed assets -€35,909
down €35,909 (-32.9%), from €109,163 to €73,255
of which Furniture and vehicles: -€35,204
- Receivables within one year +€17,462
up €17,462 (+22.6%), from €77,176 to €94,638
of which Other amounts receivable: +€25,297
- Cash +€13,043
up €13,043 (+10.5%), from €124,514 to €137,557
mainly Net result for the year (+€292,399) and Depreciation (+€35,909)
- Other debts -€299,000
down €299,000 (-100.0%), from €299,000 to €0
- Profit (loss) carried forward +€276,175
up €276,175 (+48488.3%), from €570 to €276,744
- Reserves +€16,224
up €16,224 (+12.7%), from €127,528 to €143,752
of which Tax-exempt reserves: +€16,224
- Gross operating margin +€13,386
up €13,386 (+3.2%), from €412,568 to €425,954
- Depreciation +€10,380
up €10,380 (+40.7%), from €25,528 to €35,909
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 | €473,354 | €467,950 | -€5,404 | -1.1% |
| Fixed assets | 21/28 | €271,663 | €235,755 | -€35,909 | -13.2% |
| Tangible fixed assets | 22/27 | €109,163 | €73,255 | -€35,909 | -32.9% |
| Plant, machinery and equipment | 23 | €3,343 | €2,638 | -€705 | -21.1% |
| Furniture and vehicles | 24 | €105,821 | €70,617 | -€35,204 | -33.3% |
| Financial fixed assets | 28 | €162,500 | €162,500 | = | 0.0% |
| Current assets | 29/58 | €201,691 | €232,195 | +€30,505 | +15.1% |
| Amounts receivable within one year | 40/41 | €77,176 | €94,638 | +€17,462 | +22.6% |
| Trade receivables | 40 | €62,940 | €55,105 | -€7,835 | -12.4% |
| Other amounts receivable | 41 | €14,236 | €39,533 | +€25,297 | +177.7% |
| Cash at bank and in hand | 54/58 | €124,514 | €137,557 | +€13,043 | +10.5% |
| Total equity and liabilities | 10/49 | €473,354 | €467,950 | -€5,404 | -1.1% |
| Equity | 10/15 | €146,697 | €439,096 | +€292,399 | +199.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,528 | €143,752 | +€16,224 | +12.7% |
| Tax-exempt reserves | 132 | €125,668 | €141,892 | +€16,224 | +12.9% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €570 | €276,744 | +€276,175 | +48488.3% |
| Amounts payable | 17/49 | €326,657 | €28,854 | -€297,803 | -91.2% |
| Amounts payable within one year | 42/48 | €326,657 | €28,854 | -€297,803 | -91.2% |
| Trade debts | 44 | €612 | €880 | +€268 | +43.8% |
| Suppliers | 440/4 | €612 | €880 | +€268 | +43.8% |
| Taxes, remuneration and social security | 45 | €27,045 | €27,974 | +€929 | +3.4% |
| Taxes | 450/3 | €27,045 | €27,974 | +€929 | +3.4% |
| Other amounts payable | 47/48 | €299,000 | €0 | -€299,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,528 | €35,909 | +€10,380 | +40.7% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €412,568 | €425,954 | +€13,386 | +3.2% |
| Operating profit (loss) | 9901 | €387,040 | €390,045 | +€3,005 | +0.8% |
| Financial income | 75/76B | €3,305 | €0 | -€3,305 | -100.0% |
| Recurring financial income | 75 | €3,305 | €0 | -€3,305 | -100.0% |
| Financial charges | 65/66B | €470 | €150 | -€320 | -68.1% |
| Recurring financial charges | 65 | €470 | €150 | -€320 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €389,875 | €389,895 | +€21 | 0.0% |
| Income taxes | 67/77 | €98,179 | €97,496 | -€682 | -0.7% |
| Profit (loss) for the period | 9904 | €291,696 | €292,399 | +€703 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €291,696 | €292,399 | +€703 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.