Leurs Ben: 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.
Leurs Ben
Largest movements
- Tangible fixed assets -€73,628
down €73,628 (-17.8%), from €413,686 to €340,059
of which Land and buildings: -€37,265
- Deferred charges and accrued income -€19,407
down €19,407 (-83.4%), from €23,281 to €3,873
- Receivables within one year +€15,811
up €15,811 (+36.9%), from €42,828 to €58,639
of which Trade receivables: +€19,338
- Cash +€5,811
up €5,811 (+290%), from €2,007 to €7,818
mainly Depreciation (+€89,554) and Deferred charges and accrued income (+€19,407)
- Debts after one year -€45,217
down €45,217 (-16.6%), from €271,708 to €226,491
- Current portion of long-term debt -€11,972
down €11,972 (-20.7%), from €57,925 to €45,954
- Other debts +€11,271
up €11,271 (+666,894%), from €2 to €11,272
- Profit (loss) carried forward -€10,202
down €10,202 (-24.1%), from -€42,278 to -€52,480
- Trade debts -€9,861
down €9,861 (-18.2%), from €54,323 to €44,462
- Gross operating margin +€40,221
up €40,221 (+16.7%), from €241,396 to €281,617
- Staff costs +€6,730
up €6,730 (+4.0%), from €170,307 to €177,037
- Other operating charges +€5,958
up €5,958 (+71.4%), from €8,341 to €14,299
- Taxes -€3,764
down €3,764 (-86.0%), from €4,377 to €612
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 | €486,532 | €414,919 | -€71,613 | -14.7% |
| Fixed assets | 21/28 | €415,416 | €341,589 | -€73,828 | -17.8% |
| Tangible fixed assets | 22/27 | €413,686 | €340,059 | -€73,628 | -17.8% |
| Land and buildings | 22 | €281,827 | €244,562 | -€37,265 | -13.2% |
| Plant, machinery and equipment | 23 | €25,838 | €23,490 | -€2,348 | -9.1% |
| Furniture and vehicles | 24 | €106,021 | €72,006 | -€34,015 | -32.1% |
| Financial fixed assets | 28 | €1,730 | €1,530 | -€200 | -11.6% |
| Current assets | 29/58 | €71,115 | €73,330 | +€2,215 | +3.1% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,828 | €58,639 | +€15,811 | +36.9% |
| Trade receivables | 40 | €39,300 | €58,639 | +€19,338 | +49.2% |
| Other amounts receivable | 41 | €3,527 | - | -€3,527 | |
| Cash at bank and in hand | 54/58 | €2,007 | €7,818 | +€5,811 | +290% |
| Deferred charges and accrued income | 490/1 | €23,281 | €3,873 | -€19,407 | -83.4% |
| Total equity and liabilities | 10/49 | €486,532 | €414,919 | -€71,613 | -14.7% |
| Equity | 10/15 | €8,322 | -€1,880 | -€10,202 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,000 | €32,000 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,278 | -€52,480 | -€10,202 | -24.1% |
| Amounts payable | 17/49 | €478,210 | €416,799 | -€61,411 | -12.8% |
| Amounts payable after more than one year | 17 | €271,708 | €226,491 | -€45,217 | -16.6% |
| Financial debts | 170/4 | €271,708 | €226,491 | -€45,217 | -16.6% |
| Amounts payable within one year | 42/48 | €200,100 | €190,308 | -€9,792 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €57,925 | €45,954 | -€11,972 | -20.7% |
| Financial debts | 43 | €53,941 | €54,917 | +€976 | +1.8% |
| Credit institutions | 430/8 | €53,941 | €54,917 | +€976 | +1.8% |
| Trade debts | 44 | €54,323 | €44,462 | -€9,861 | -18.2% |
| Suppliers | 440/4 | €54,323 | €44,462 | -€9,861 | -18.2% |
| Advances received on contracts in progress | 46 | €6,555 | €6,555 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €27,354 | €27,149 | -€205 | -0.8% |
| Taxes | 450/3 | €8,927 | €9,549 | +€621 | +7.0% |
| Remuneration and social security | 454/9 | €18,427 | €17,600 | -€827 | -4.5% |
| Other amounts payable | 47/48 | €2 | €11,272 | +€11,271 | +666,894% |
| Accrued charges and deferred income | 492/3 | €6,402 | - | -€6,402 | |
| Remuneration, social security and pensions | 62 | €170,307 | €177,037 | +€6,730 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,411 | €89,554 | -€1,858 | -2.0% |
| Other operating charges | 640/8 | €8,341 | €14,299 | +€5,958 | +71.4% |
| Gross operating margin | 9900 | €241,396 | €281,617 | +€40,221 | +16.7% |
| Operating profit (loss) | 9901 | -€28,664 | €726 | +€29,390 | |
| Financial income | 75/76B | €26 | €109 | +€83 | +320% |
| Recurring financial income | 75 | €26 | €109 | +€83 | +320% |
| Financial charges | 65/66B | €10,988 | €10,425 | -€563 | -5.1% |
| Recurring financial charges | 65 | €10,988 | €10,425 | -€563 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,625 | -€9,590 | +€30,036 | +75.8% |
| Income taxes | 67/77 | €4,377 | €612 | -€3,764 | -86.0% |
| Profit (loss) for the period | 9904 | -€44,002 | -€10,202 | +€33,800 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,002 | -€10,202 | +€33,800 | +76.8% |
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 15 October 2026 via checked.be.