LEUTCHA & CO: 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.
LEUTCHA & CO
Largest movements
- Receivables within one year +€9,436
up €9,436 (+39.4%), from €23,965 to €33,401
- Tangible fixed assets +€2,530
up €2,530 (+108%), from €2,336 to €4,866
- Cash -€1,573
down €1,573 (-83.4%), from €1,887 to €314
mainly Receivables within one year (-€9,436) and Investment in fixed assets (net) (-€4,558)
- Reserves +€6,800
up €6,800 (+37.2%), from €18,300 to €25,100
- Tax, wage and social debts +€3,500
up €3,500 (+44.9%), from €7,800 to €11,300
- Gross operating margin -€13,739
down €13,739 (-46.0%), from €29,879 to €16,140
- Financial income +€1,105
up €1,105 (+175%), from €633 to €1,738
- Other operating charges -€1,045
down €1,045 (-73.9%), from €1,415 to €370
- Depreciation -€640
down €640 (-24.0%), from €2,668 to €2,028
- Taxes +€600
up €600 (+7.7%), from €7,800 to €8,400
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 | €28,188 | €38,581 | +€10,393 | +36.9% |
| Fixed assets | 21/28 | €2,336 | €4,866 | +€2,530 | +108% |
| Tangible fixed assets | 22/27 | €2,336 | €4,866 | +€2,530 | +108% |
| Furniture and vehicles | 24 | €2,336 | €4,866 | +€2,530 | +108% |
| Current assets | 29/58 | €25,852 | €33,715 | +€7,863 | +30.4% |
| Amounts receivable within one year | 40/41 | €23,965 | €33,401 | +€9,436 | +39.4% |
| Other amounts receivable | 41 | €23,965 | €33,401 | +€9,436 | +39.4% |
| Cash at bank and in hand | 54/58 | €1,887 | €314 | -€1,573 | -83.4% |
| Total equity and liabilities | 10/49 | €28,188 | €38,581 | +€10,393 | +36.9% |
| Equity | 10/15 | €20,388 | €27,281 | +€6,893 | +33.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,300 | €25,100 | +€6,800 | +37.2% |
| Distributable reserves | 133 | €18,300 | €25,100 | +€6,800 | +37.2% |
| Profit (loss) carried forward | 14 | €88 | €181 | +€93 | +106% |
| Amounts payable | 17/49 | €7,800 | €11,300 | +€3,500 | +44.9% |
| Amounts payable within one year | 42/48 | €7,800 | €11,300 | +€3,500 | +44.9% |
| Taxes, remuneration and social security | 45 | €7,800 | €11,300 | +€3,500 | +44.9% |
| Taxes | 450/3 | €7,800 | €11,300 | +€3,500 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,668 | €2,028 | -€640 | -24.0% |
| Other operating charges | 640/8 | €1,415 | €370 | -€1,045 | -73.9% |
| Gross operating margin | 9900 | €29,879 | €16,140 | -€13,739 | -46.0% |
| Operating profit (loss) | 9901 | €25,796 | €13,742 | -€12,054 | -46.7% |
| Financial income | 75/76B | €633 | €1,738 | +€1,105 | +175% |
| Recurring financial income | 75 | €633 | €1,738 | +€1,105 | +175% |
| Financial charges | 65/66B | €241 | €187 | -€54 | -22.4% |
| Recurring financial charges | 65 | €241 | €187 | -€54 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €26,188 | €15,293 | -€10,895 | -41.6% |
| Income taxes | 67/77 | €7,800 | €8,400 | +€600 | +7.7% |
| Profit (loss) for the period | 9904 | €18,388 | €6,893 | -€11,495 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,388 | €6,893 | -€11,495 | -62.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.