Leticia: 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.
Leticia
Largest movements
- Cash +€56,714
up €56,714 (+252%), from €22,481 to €79,195
mainly Net result for the year (+€100,726) and Depreciation (+€51,104)
- Tangible fixed assets +€56,451
up €56,451 (+77.5%), from €72,829 to €129,280
of which Furniture and vehicles: +€89,160
- Receivables within one year -€15,410
down €15,410 (-22.6%), from €68,039 to €52,629
of which Trade receivables: -€20,324
- Profit (loss) carried forward +€100,726
up €100,726 (+94.5%), from €106,634 to €207,360
- Debts after one year -€51,848
no longer reported in 2025 (was €51,848)
- Trade debts +€23,685
up €23,685 (+1,068%), from €2,217 to €25,902
- Advances received +€17,259
new in 2025: €17,259
- Tax, wage and social debts +€7,933
new in 2025: €7,933
- Gross operating margin +€115,772
up €115,772 (+107%), from €108,599 to €224,371
- Depreciation +€6,931
up €6,931 (+15.7%), from €44,173 to €51,104
- Other operating charges +€4,788
up €4,788 (+3,213%), from €149 to €4,937
- Staff costs +€4,754
up €4,754 (+8.0%), from €59,256 to €64,010
- Taxes +€2,284
up €2,284 (+236%), from €966 to €3,250
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.
Derived cash bridge
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 | €168,349 | €266,104 | +€97,755 | +58.1% |
| Fixed assets | 21/28 | €77,829 | €134,280 | +€56,451 | +72.5% |
| Tangible fixed assets | 22/27 | €72,829 | €129,280 | +€56,451 | +77.5% |
| Land and buildings | 22 | €38,759 | €19,378 | -€19,381 | -50.0% |
| Plant, machinery and equipment | 23 | €1,936 | €1,452 | -€484 | -25.0% |
| Furniture and vehicles | 24 | €19,290 | €108,450 | +€89,160 | +462% |
| Leasing and similar rights | 25 | €9,397 | - | -€9,397 | |
| Other tangible fixed assets | 26 | €3,447 | - | -€3,447 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €90,520 | €131,824 | +€41,304 | +45.6% |
| Amounts receivable within one year | 40/41 | €68,039 | €52,629 | -€15,410 | -22.6% |
| Trade receivables | 40 | €20,324 | - | -€20,324 | |
| Other amounts receivable | 41 | €47,715 | €52,629 | +€4,914 | +10.3% |
| Cash at bank and in hand | 54/58 | €22,481 | €79,195 | +€56,714 | +252% |
| Total equity and liabilities | 10/49 | €168,349 | €266,104 | +€97,755 | +58.1% |
| Equity | 10/15 | €114,284 | €215,010 | +€100,726 | +88.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | €6,250 | = | 0.0% |
| Issued capital | 100 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,634 | €207,360 | +€100,726 | +94.5% |
| Amounts payable | 17/49 | €54,065 | €51,094 | -€2,971 | -5.5% |
| Amounts payable after more than one year | 17 | €51,848 | - | -€51,848 | |
| Advances received on contracts in progress | 176 | €51,848 | - | -€51,848 | |
| Amounts payable within one year | 42/48 | €2,217 | €51,094 | +€48,877 | +2,205% |
| Trade debts | 44 | €2,217 | €25,902 | +€23,685 | +1,068% |
| Suppliers | 440/4 | €2,217 | €25,902 | +€23,685 | +1,068% |
| Advances received on contracts in progress | 46 | - | €17,259 | +€17,259 | |
| Taxes, remuneration and social security | 45 | - | €7,933 | +€7,933 | |
| Taxes | 450/3 | - | €7,933 | +€7,933 | |
| Remuneration, social security and pensions | 62 | €59,256 | €64,010 | +€4,754 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,173 | €51,104 | +€6,931 | +15.7% |
| Other operating charges | 640/8 | €149 | €4,937 | +€4,788 | +3,213% |
| Non-recurring operating charges | 66A | €895 | - | -€895 | |
| Gross operating margin | 9900 | €108,599 | €224,371 | +€115,772 | +107% |
| Operating profit (loss) | 9901 | €4,126 | €104,320 | +€100,194 | +2,428% |
| Financial income | 75/76B | €1,040 | €395 | -€645 | -62.0% |
| Recurring financial income | 75 | €1,040 | €395 | -€645 | -62.0% |
| Financial charges | 65/66B | €762 | €739 | -€23 | -3.0% |
| Recurring financial charges | 65 | €762 | €739 | -€23 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €4,404 | €103,976 | +€99,572 | +2,261% |
| Income taxes | 67/77 | €966 | €3,250 | +€2,284 | +236% |
| Profit (loss) for the period | 9904 | €3,438 | €100,726 | +€97,288 | +2,830% |
| Profit (loss) for the period to be appropriated | 9905 | €3,438 | €100,726 | +€97,288 | +2,830% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.