LEURAGRI: 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.
LEURAGRI
Largest movements
- Tangible fixed assets -€17,102
down €17,102 (-9.8%), from €174,385 to €157,283
of which Furniture and vehicles: -€40,660
- Receivables within one year -€13,766
down €13,766 (-48.4%), from €28,418 to €14,652
of which Trade receivables: -€12,132
- Debts after one year -€30,000
down €30,000 (-46.2%), from €65,000 to €35,000
of which Financial debts: -€40,000
- Tax, wage and social debts -€3,006
down €3,006 (-35.9%), from €8,366 to €5,361
of which Remuneration and social security: -€1,790
- Depreciation +€9,098
up €9,098 (+17.0%), from €53,542 to €62,639
- Staff costs -€6,944
down €6,944 (-13.5%), from €51,283 to €44,340
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 | €219,201 | €184,620 | -€34,581 | -15.8% |
| Fixed assets | 21/28 | €174,385 | €157,283 | -€17,102 | -9.8% |
| Tangible fixed assets | 22/27 | €174,385 | €157,283 | -€17,102 | -9.8% |
| Plant, machinery and equipment | 23 | €80,315 | €103,874 | +€23,559 | +29.3% |
| Furniture and vehicles | 24 | €94,069 | €53,409 | -€40,660 | -43.2% |
| Current assets | 29/58 | €44,816 | €27,337 | -€17,479 | -39.0% |
| Amounts receivable within one year | 40/41 | €28,418 | €14,652 | -€13,766 | -48.4% |
| Trade receivables | 40 | €12,581 | €448 | -€12,132 | -96.4% |
| Other amounts receivable | 41 | €15,837 | €14,204 | -€1,634 | -10.3% |
| Cash at bank and in hand | 54/58 | €8,717 | €7,151 | -€1,566 | -18.0% |
| Deferred charges and accrued income | 490/1 | €7,681 | €5,534 | -€2,147 | -28.0% |
| Total equity and liabilities | 10/49 | €219,201 | €184,620 | -€34,581 | -15.8% |
| Equity | 10/15 | €104,304 | €102,506 | -€1,798 | -1.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €58,321 | €58,321 | = | 0.0% |
| Distributable reserves | 133 | €58,321 | €58,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,983 | €4,185 | -€1,798 | -30.0% |
| Amounts payable | 17/49 | €114,897 | €82,114 | -€32,783 | -28.5% |
| Amounts payable after more than one year | 17 | €65,000 | €35,000 | -€30,000 | -46.2% |
| Financial debts | 170/4 | €40,000 | - | -€40,000 | |
| Other amounts payable | 178/9 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Amounts payable within one year | 42/48 | €49,738 | €47,114 | -€2,624 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €1,371 | €1,753 | +€382 | +27.9% |
| Suppliers | 440/4 | €1,371 | €1,753 | +€382 | +27.9% |
| Taxes, remuneration and social security | 45 | €8,366 | €5,361 | -€3,006 | -35.9% |
| Taxes | 450/3 | €1,246 | €30 | -€1,216 | -97.6% |
| Remuneration and social security | 454/9 | €7,120 | €5,330 | -€1,790 | -25.1% |
| Accrued charges and deferred income | 492/3 | €159 | - | -€159 | |
| Remuneration, social security and pensions | 62 | €51,283 | €44,340 | -€6,944 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,542 | €62,639 | +€9,098 | +17.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | €107,339 | €106,273 | -€1,065 | -1.0% |
| Operating profit (loss) | 9901 | €2,063 | -€1,182 | -€3,245 | |
| Financial income | 75/76B | €123 | €176 | +€53 | +43.3% |
| Recurring financial income | 75 | €123 | €176 | +€53 | +43.3% |
| Financial charges | 65/66B | €1,157 | €792 | -€365 | -31.5% |
| Recurring financial charges | 65 | €1,157 | €792 | -€365 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €1,029 | -€1,798 | -€2,827 | |
| Income taxes | 67/77 | €648 | - | -€648 | |
| Profit (loss) for the period | 9904 | €381 | -€1,798 | -€2,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €381 | -€1,798 | -€2,179 |
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 10 October 2026 via checked.be.