Leus Kris: what changed
Leus Kris
Largest movements
- Receivables within one year -€41,148
down €41,148 (-13.7%), from €301,089 to €259,941
of which Other amounts receivable: -€50,681
- Tangible fixed assets -€24,677
down €24,677 (-33.5%), from €73,759 to €49,082
of which Leasing and similar rights: -€20,673
- Deferred charges and accrued income +€24,397
up €24,397 (+358%), from €6,821 to €31,219
- Cash -€9,426
down €9,426 (-17.5%), from €53,726 to €44,300
mainly Net result for the year (-€92,967) and Deferred charges and accrued income (-€24,397)
- Profit (loss) carried forward -€92,967
down €92,967, from €83,793 to -€9,174
- Other debts +€47,156
up €47,156 (+154%), from €30,638 to €77,793
- Accrued charges and deferred income +€25,877
up €25,877 (+50.3%), from €51,449 to €77,326
- Current portion of long-term debt -€14,903
down €14,903 (-62.5%), from €23,827 to €8,924
- Tax, wage and social debts -€9,783
down €9,783 (-17.8%), from €54,836 to €45,053
of which Remuneration and social security: -€7,998
- Gross operating margin -€345,500
down €345,500 (-46.4%), from €744,270 to €398,770
- Staff costs -€265,614
down €265,614 (-36.0%), from €737,521 to €471,907
- Write-downs -€9,168
down €9,168 (-100%), from €9,168 to €0
- Financial income +€7,753
up €7,753 (+1,988,054%), from €0 to €7,754
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,395 | €384,541 | -€50,854 | -11.7% |
| Fixed assets | 21/28 | €73,759 | €49,082 | -€24,677 | -33.5% |
| Tangible fixed assets | 22/27 | €73,759 | €49,082 | -€24,677 | -33.5% |
| Plant, machinery and equipment | 23 | €4,838 | €6,259 | +€1,421 | +29.4% |
| Furniture and vehicles | 24 | €10,359 | €4,934 | -€5,425 | -52.4% |
| Leasing and similar rights | 25 | €58,562 | €37,889 | -€20,673 | -35.3% |
| Current assets | 29/58 | €361,636 | €335,459 | -€26,177 | -7.2% |
| Amounts receivable within one year | 40/41 | €301,089 | €259,941 | -€41,148 | -13.7% |
| Trade receivables | 40 | €214,149 | €223,682 | +€9,533 | +4.5% |
| Other amounts receivable | 41 | €86,940 | €36,258 | -€50,681 | -58.3% |
| Cash at bank and in hand | 54/58 | €53,726 | €44,300 | -€9,426 | -17.5% |
| Deferred charges and accrued income | 490/1 | €6,821 | €31,219 | +€24,397 | +358% |
| Total equity and liabilities | 10/49 | €435,395 | €384,541 | -€50,854 | -11.7% |
| Equity | 10/15 | €199,212 | €106,245 | -€92,967 | -46.7% |
| Contributions | 10/11 | €5,053 | €5,053 | = | 0.0% |
| Reserves | 13 | €110,366 | €110,366 | = | 0.0% |
| Non-distributable reserves | 130/1 | €758 | €758 | = | 0.0% |
| Reserves not available under the articles | 1311 | €758 | €758 | = | 0.0% |
| Distributable reserves | 133 | €109,608 | €109,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,793 | -€9,174 | -€92,967 | |
| Amounts payable | 17/49 | €236,183 | €278,296 | +€42,113 | +17.8% |
| Amounts payable after more than one year | 17 | €41,821 | €32,897 | -€8,924 | -21.3% |
| Financial debts | 170/4 | €41,821 | €32,897 | -€8,924 | -21.3% |
| Amounts payable within one year | 42/48 | €142,913 | €168,073 | +€25,161 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €23,827 | €8,924 | -€14,903 | -62.5% |
| Trade debts | 44 | €33,612 | €36,303 | +€2,691 | +8.0% |
| Suppliers | 440/4 | €33,612 | €36,303 | +€2,691 | +8.0% |
| Taxes, remuneration and social security | 45 | €54,836 | €45,053 | -€9,783 | -17.8% |
| Taxes | 450/3 | €3,024 | €1,240 | -€1,785 | -59.0% |
| Remuneration and social security | 454/9 | €51,812 | €43,813 | -€7,998 | -15.4% |
| Other amounts payable | 47/48 | €30,638 | €77,793 | +€47,156 | +154% |
| Accrued charges and deferred income | 492/3 | €51,449 | €77,326 | +€25,877 | +50.3% |
| Remuneration, social security and pensions | 62 | €737,521 | €471,907 | -€265,614 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,687 | €18,555 | +€2,868 | +18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,168 | €0 | -€9,168 | -100% |
| Other operating charges | 640/8 | €2,193 | €1,495 | -€698 | -31.8% |
| Gross operating margin | 9900 | €744,270 | €398,770 | -€345,500 | -46.4% |
| Operating profit (loss) | 9901 | -€20,298 | -€93,186 | -€72,889 | -359% |
| Financial income | 75/76B | €0 | €7,754 | +€7,753 | +1,988,054% |
| Recurring financial income | 75 | €0 | €7,754 | +€7,753 | +1,988,054% |
| Financial charges | 65/66B | €4,989 | €7,534 | +€2,545 | +51.0% |
| Recurring financial charges | 65 | €4,989 | €7,534 | +€2,545 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,286 | -€92,967 | -€67,681 | -268% |
| Profit (loss) for the period | 9904 | -€25,286 | -€92,967 | -€67,681 | -268% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,286 | -€92,967 | -€67,681 | -268% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.