LEURIS: 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.
LEURIS
Largest movements
- Receivables within one year -€129,432
down €129,432 (-14.9%), from €871,346 to €741,914
of which Other amounts receivable: -€129,432
- Cash -€27,735
down €27,735 (-46.1%), from €60,104 to €32,369
mainly Other debts (-€164,109) and Contributions, distributions and other (-€116,000)
- Other debts -€164,109
down €164,109 (-20.3%), from €807,950 to €643,841
- Taxes +€22,286
up €22,286 (+128.1%), from €17,392 to €39,678
- Financial income -€11,249
down €11,249 (-32.8%), from €34,252 to €23,003
- Gross operating margin +€7,526
up €7,526 (+5.2%), from €144,521 to €152,047
- Financial charges -€6,449
down €6,449 (-29.1%), from €22,158 to €15,709
- Depreciation -€4,488
down €4,488 (-83.1%), from €5,401 to €913
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 | €932,786 | €774,708 | -€158,078 | -16.9% |
| Fixed assets | 21/28 | €1,293 | €379 | -€913 | -70.6% |
| Tangible fixed assets | 22/27 | €1,293 | €379 | -€913 | -70.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,293 | €379 | -€913 | -70.6% |
| Current assets | 29/58 | €931,493 | €774,329 | -€157,165 | -16.9% |
| Amounts receivable within one year | 40/41 | €871,346 | €741,914 | -€129,432 | -14.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €871,346 | €741,914 | -€129,432 | -14.9% |
| Cash at bank and in hand | 54/58 | €60,104 | €32,369 | -€27,735 | -46.1% |
| Deferred charges and accrued income | 490/1 | €44 | €45 | +€1 | +3.1% |
| Total equity and liabilities | 10/49 | €932,786 | €774,708 | -€158,078 | -16.9% |
| Equity | 10/15 | €81,954 | €82,821 | +€867 | +1.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,585 | €8,453 | +€867 | +11.4% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €149 | €1,016 | +€867 | +583.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €850,832 | €691,887 | -€158,945 | -18.7% |
| Amounts payable within one year | 42/48 | €811,090 | €651,169 | -€159,921 | -19.7% |
| Trade debts | 44 | €3,139 | €2,650 | -€489 | -15.6% |
| Suppliers | 440/4 | €3,139 | €2,650 | -€489 | -15.6% |
| Taxes, remuneration and social security | 45 | - | €4,678 | +€4,678 | |
| Taxes | 450/3 | - | €4,678 | +€4,678 | |
| Other amounts payable | 47/48 | €807,950 | €643,841 | -€164,109 | -20.3% |
| Accrued charges and deferred income | 492/3 | €39,743 | €40,718 | +€976 | +2.5% |
| Remuneration, social security and pensions | 62 | €1,392 | €680 | -€713 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,401 | €913 | -€4,488 | -83.1% |
| Other operating charges | 640/8 | €975 | €1,203 | +€228 | +23.3% |
| Gross operating margin | 9900 | €144,521 | €152,047 | +€7,526 | +5.2% |
| Operating profit (loss) | 9901 | €136,752 | €149,251 | +€12,498 | +9.1% |
| Financial income | 75/76B | €34,252 | €23,003 | -€11,249 | -32.8% |
| Recurring financial income | 75 | €34,252 | €23,003 | -€11,249 | -32.8% |
| Financial charges | 65/66B | €22,158 | €15,709 | -€6,449 | -29.1% |
| Recurring financial charges | 65 | €22,158 | €15,709 | -€6,449 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €148,847 | €156,545 | +€7,699 | +5.2% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €17,392 | €39,678 | +€22,286 | +128.1% |
| Profit (loss) for the period | 9904 | €131,454 | €116,867 | -€14,587 | -11.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €131,454 | €116,867 | -€14,587 | -11.1% |
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 12 October 2026 via checked.be.