LEURIDENT-MOULIN: 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.
LEURIDENT-MOULIN
Largest movements
- Cash +€148,139
new in 2025: €148,139
mainly Investment in fixed assets (net) (+€124,103) and Other debts (+€83,851)
- Financial fixed assets -€128,748
down €128,748 (-100%), from €128,748 to €0
- Tangible fixed assets -€25,017
down €25,017 (-4.6%), from €541,524 to €516,507
of which Land and buildings: -€28,934
- Other debts +€83,851
up €83,851 (+109%), from €76,635 to €160,486
- Reserves -€59,800
down €59,800 (-100%), from €59,800 to €0
- Debts after one year -€34,590
down €34,590 (-6.0%), from €573,911 to €539,322
- Tax, wage and social debts +€9,698
up €9,698 (+134%), from €7,251 to €16,949
- Trade debts -€9,324
down €9,324 (-14.1%), from €65,937 to €56,613
- Gross operating margin +€25,297
up €25,297 (+27.9%), from €90,510 to €115,807
- Staff costs +€23,274
up €23,274 (+65.8%), from €35,390 to €58,663
- Taxes +€1,475
up €1,475 (+161%), from €914 to €2,389
- Financial income +€1,266
up €1,266 (+4,003%), from €32 to €1,298
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 | €844,990 | €843,983 | -€1,007 | -0.1% |
| Fixed assets | 21/28 | €670,708 | €516,643 | -€154,065 | -23.0% |
| Intangible fixed assets | 21 | €436 | €136 | -€300 | -68.9% |
| Tangible fixed assets | 22/27 | €541,524 | €516,507 | -€25,017 | -4.6% |
| Land and buildings | 22 | €541,360 | €512,426 | -€28,934 | -5.3% |
| Plant, machinery and equipment | 23 | - | €4,081 | +€4,081 | |
| Furniture and vehicles | 24 | €164 | €0 | -€164 | -100% |
| Financial fixed assets | 28 | €128,748 | €0 | -€128,748 | -100% |
| Current assets | 29/58 | €174,282 | €327,340 | +€153,058 | +87.8% |
| Amounts receivable within one year | 40/41 | €172,759 | €177,736 | +€4,977 | +2.9% |
| Trade receivables | 40 | €155,850 | €173,402 | +€17,552 | +11.3% |
| Other amounts receivable | 41 | €16,909 | €4,334 | -€12,575 | -74.4% |
| Cash at bank and in hand | 54/58 | - | €148,139 | +€148,139 | |
| Deferred charges and accrued income | 490/1 | €1,524 | €1,465 | -€58 | -3.8% |
| Total equity and liabilities | 10/49 | €844,990 | €843,983 | -€1,007 | -0.1% |
| Equity | 10/15 | €86,480 | €32,962 | -€53,519 | -61.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,800 | €0 | -€59,800 | -100% |
| Distributable reserves | 133 | €59,800 | €0 | -€59,800 | -100% |
| Profit (loss) carried forward | 14 | €24,680 | €30,962 | +€6,281 | +25.5% |
| Amounts payable | 17/49 | €758,510 | €811,021 | +€52,512 | +6.9% |
| Amounts payable after more than one year | 17 | €573,911 | €539,322 | -€34,590 | -6.0% |
| Financial debts | 170/4 | €573,911 | €539,322 | -€34,590 | -6.0% |
| Amounts payable within one year | 42/48 | €184,598 | €270,328 | +€85,730 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €34,519 | €34,590 | +€71 | +0.2% |
| Financial debts | 43 | €257 | €1,691 | +€1,434 | +559% |
| Credit institutions | 430/8 | €257 | €1,691 | +€1,434 | +559% |
| Trade debts | 44 | €65,937 | €56,613 | -€9,324 | -14.1% |
| Suppliers | 440/4 | €65,937 | €56,613 | -€9,324 | -14.1% |
| Taxes, remuneration and social security | 45 | €7,251 | €16,949 | +€9,698 | +134% |
| Taxes | 450/3 | €7,251 | €16,949 | +€9,698 | +134% |
| Other amounts payable | 47/48 | €76,635 | €160,486 | +€83,851 | +109% |
| Accrued charges and deferred income | 492/3 | - | €1,371 | +€1,371 | |
| Remuneration, social security and pensions | 62 | €35,390 | €58,663 | +€23,274 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,422 | €29,962 | -€460 | -1.5% |
| Other operating charges | 640/8 | €2,177 | €1,484 | -€694 | -31.9% |
| Non-recurring operating charges | 66A | €3,490 | - | -€3,490 | |
| Gross operating margin | 9900 | €90,510 | €115,807 | +€25,297 | +27.9% |
| Operating profit (loss) | 9901 | €19,031 | €25,698 | +€6,667 | +35.0% |
| Financial income | 75/76B | €32 | €1,298 | +€1,266 | +4,003% |
| Recurring financial income | 75 | €32 | €1,298 | +€1,266 | +4,003% |
| Financial charges | 65/66B | €18,092 | €18,326 | +€234 | +1.3% |
| Recurring financial charges | 65 | €18,092 | €18,326 | +€234 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €971 | €8,670 | +€7,699 | +793% |
| Income taxes | 67/77 | €914 | €2,389 | +€1,475 | +161% |
| Profit (loss) for the period | 9904 | €57 | €6,281 | +€6,224 | +10,882% |
| Profit (loss) for the period to be appropriated | 9905 | €57 | €6,281 | +€6,224 | +10,882% |
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 26 October 2026 via checked.be.