LeuteFood: 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.
LeuteFood
Largest movements
- Cash +€76,420
up €76,420 (+215.8%), from €35,418 to €111,838
mainly Net result for the year (+€44,403) and Receivables within one year (+€13,686)
- Receivables within one year -€13,686
down €13,686 (-78.9%), from €17,348 to €3,663
of which Other amounts receivable: -€7,229
- Tangible fixed assets -€11,583
down €11,583 (-31.9%), from €36,297 to €24,713
of which Furniture and vehicles: -€10,250
- Deferred charges and accrued income -€8,747
no longer reported in 2025 (was €8,747)
- Profit (loss) carried forward +€44,403
up €44,403 (+230.7%), from €19,250 to €63,652
- Tax, wage and social debts -€1,712
down €1,712 (-45.6%), from €3,750 to €2,038
of which Remuneration and social security: -€3,750
- Trade debts -€1,539
down €1,539 (-55.5%), from €2,772 to €1,233
- Gross operating margin +€33,886
up €33,886 (+114.1%), from €29,704 to €63,590
- Taxes +€3,922
new in 2025: €3,922
- Depreciation +€3,144
up €3,144 (+32.0%), from €9,816 to €12,961
- Financial charges +€1,706
up €1,706 (+465.4%), from €367 to €2,073
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 | €104,978 | €146,130 | +€41,152 | +39.2% |
| Formation expenses | 20 | €1,895 | €1,017 | -€877 | -46.3% |
| Fixed assets | 21/28 | €40,921 | €28,838 | -€12,083 | -29.5% |
| Intangible fixed assets | 21 | €4,624 | €4,124 | -€500 | -10.8% |
| Tangible fixed assets | 22/27 | €36,297 | €24,713 | -€11,583 | -31.9% |
| Plant, machinery and equipment | 23 | €2,998 | €1,665 | -€1,333 | -44.5% |
| Furniture and vehicles | 24 | €33,299 | €23,049 | -€10,250 | -30.8% |
| Current assets | 29/58 | €62,163 | €116,275 | +€54,113 | +87.1% |
| Stocks and contracts in progress | 3 | €650 | €775 | +€125 | +19.2% |
| Stocks | 30/36 | €650 | €775 | +€125 | +19.2% |
| Amounts receivable within one year | 40/41 | €17,348 | €3,663 | -€13,686 | -78.9% |
| Trade receivables | 40 | €10,119 | €3,663 | -€6,457 | -63.8% |
| Other amounts receivable | 41 | €7,229 | €0 | -€7,229 | -100.0% |
| Cash at bank and in hand | 54/58 | €35,418 | €111,838 | +€76,420 | +215.8% |
| Deferred charges and accrued income | 490/1 | €8,747 | - | -€8,747 | |
| Total equity and liabilities | 10/49 | €104,978 | €146,130 | +€41,152 | +39.2% |
| Equity | 10/15 | €22,250 | €66,652 | +€44,403 | +199.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,250 | €63,652 | +€44,403 | +230.7% |
| Amounts payable | 17/49 | €82,729 | €79,478 | -€3,251 | -3.9% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,729 | €4,478 | -€3,251 | -42.1% |
| Trade debts | 44 | €2,772 | €1,233 | -€1,539 | -55.5% |
| Suppliers | 440/4 | €2,772 | €1,233 | -€1,539 | -55.5% |
| Taxes, remuneration and social security | 45 | €3,750 | €2,038 | -€1,712 | -45.6% |
| Taxes | 450/3 | €0 | €2,038 | +€2,038 | |
| Remuneration and social security | 454/9 | €3,750 | - | -€3,750 | |
| Other amounts payable | 47/48 | €1,206 | €1,206 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,816 | €12,961 | +€3,144 | +32.0% |
| Other operating charges | 640/8 | €272 | €613 | +€342 | +125.8% |
| Gross operating margin | 9900 | €29,704 | €63,590 | +€33,886 | +114.1% |
| Operating profit (loss) | 9901 | €19,616 | €50,016 | +€30,400 | +155.0% |
| Financial income | 75/76B | - | €382 | +€382 | |
| Recurring financial income | 75 | - | €382 | +€382 | |
| Financial charges | 65/66B | €367 | €2,073 | +€1,706 | +465.4% |
| Recurring financial charges | 65 | €367 | €2,073 | +€1,706 | +465.4% |
| Profit (loss) for the period before taxes | 9903 | €19,250 | €48,325 | +€29,075 | +151.0% |
| Income taxes | 67/77 | - | €3,922 | +€3,922 | |
| Profit (loss) for the period | 9904 | €19,250 | €44,403 | +€25,153 | +130.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,250 | €44,403 | +€25,153 | +130.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.