LeuridentAL: 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.
LeuridentAL
Largest movements
- Cash +€50,460
up €50,460 (+240.4%), from €20,986 to €71,446
mainly Other debts (+€232,693) and Net result for the year (+€90,428)
- Tangible fixed assets -€17,808
down €17,808 (-4.5%), from €396,269 to €378,461
- Current investments +€13,801
up €13,801 (+13.8%), from €100,053 to €113,854
- Other debts +€232,693
up €232,693 (+844.8%), from €27,543 to €260,236
- Profit (loss) carried forward -€174,572
down €174,572 (-65.8%), from €265,298 to €90,726
- Debts after one year -€19,419
down €19,419 (-9.1%), from €213,981 to €194,563
- Depreciation -€48,292
down €48,292 (-73.1%), from €66,100 to €17,808
- Taxes +€15,245
up €15,245 (+103.5%), from €14,728 to €29,972
- Gross operating margin +€13,435
up €13,435 (+10.0%), from €133,927 to €147,362
- Financial income +€3,283
up €3,283 (+237.4%), from €1,383 to €4,666
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 | €546,379 | €588,878 | +€42,499 | +7.8% |
| Fixed assets | 21/28 | €396,269 | €379,461 | -€16,808 | -4.2% |
| Tangible fixed assets | 22/27 | €396,269 | €378,461 | -€17,808 | -4.5% |
| Land and buildings | 22 | €371,954 | €363,317 | -€8,636 | -2.3% |
| Plant, machinery and equipment | 23 | €4,101 | €3,013 | -€1,089 | -26.5% |
| Furniture and vehicles | 24 | €2,490 | €1,563 | -€927 | -37.2% |
| Leasing and similar rights | 25 | €17,724 | €10,568 | -€7,156 | -40.4% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €150,111 | €209,417 | +€59,306 | +39.5% |
| Amounts receivable within one year | 40/41 | €27,763 | €22,876 | -€4,886 | -17.6% |
| Trade receivables | 40 | €17,075 | €22,876 | +€5,801 | +34.0% |
| Other amounts receivable | 41 | €10,687 | - | -€10,687 | |
| Current investments | 50/53 | €100,053 | €113,854 | +€13,801 | +13.8% |
| Cash at bank and in hand | 54/58 | €20,986 | €71,446 | +€50,460 | +240.4% |
| Deferred charges and accrued income | 490/1 | €1,309 | €1,241 | -€68 | -5.2% |
| Total equity and liabilities | 10/49 | €546,379 | €588,878 | +€42,499 | +7.8% |
| Equity | 10/15 | €283,898 | €109,326 | -€174,572 | -61.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265,298 | €90,726 | -€174,572 | -65.8% |
| Amounts payable | 17/49 | €262,482 | €479,552 | +€217,070 | +82.7% |
| Amounts payable after more than one year | 17 | €213,981 | €194,563 | -€19,419 | -9.1% |
| Financial debts | 170/4 | €213,981 | €194,563 | -€19,419 | -9.1% |
| Amounts payable within one year | 42/48 | €46,418 | €284,889 | +€238,471 | +513.7% |
| Current portion of amounts payable after more than one year | 42 | €18,875 | €19,419 | +€543 | +2.9% |
| Trade debts | 44 | - | €1,139 | +€1,139 | |
| Suppliers | 440/4 | - | €1,139 | +€1,139 | |
| Taxes, remuneration and social security | 45 | - | €4,096 | +€4,096 | |
| Taxes | 450/3 | - | €4,096 | +€4,096 | |
| Other amounts payable | 47/48 | €27,543 | €260,236 | +€232,693 | +844.8% |
| Accrued charges and deferred income | 492/3 | €2,082 | €100 | -€1,982 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,100 | €17,808 | -€48,292 | -73.1% |
| Other operating charges | 640/8 | €3,487 | €3,405 | -€82 | -2.4% |
| Gross operating margin | 9900 | €133,927 | €147,362 | +€13,435 | +10.0% |
| Operating profit (loss) | 9901 | €64,340 | €126,149 | +€61,809 | +96.1% |
| Financial income | 75/76B | €1,383 | €4,666 | +€3,283 | +237.4% |
| Recurring financial income | 75 | €1,383 | €4,666 | +€3,283 | +237.4% |
| Financial charges | 65/66B | €8,949 | €10,414 | +€1,465 | +16.4% |
| Recurring financial charges | 65 | €8,949 | €10,414 | +€1,465 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €56,774 | €120,401 | +€63,626 | +112.1% |
| Income taxes | 67/77 | €14,728 | €29,972 | +€15,245 | +103.5% |
| Profit (loss) for the period | 9904 | €42,047 | €90,428 | +€48,382 | +115.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,047 | €90,428 | +€48,382 | +115.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.