Leuven Instruments Technology: what changed
Two fiscal 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.
Leuven Instruments Technology
Largest movements
- Cash -€15,635
down €15,635 (-14.8%), from €105,909 to €90,274
mainly Net result for the year (-€13,995) and Receivables within one year (-€1,810)
- Receivables within one year +€1,810
up €1,810 (+27.1%), from €6,690 to €8,501
of which Other amounts receivable: +€1,810
- Reserves -€13,995
down €13,995 (-53.3%), from €26,242 to €12,248
- Trade debts +€1,222
up €1,222 (+315.4%), from €387 to €1,609
- Financial charges +€3,965
up €3,965 (+931.5%), from €426 to €4,390
- Financial income -€1,956
down €1,956 (-100.0%), from €1,956 to €0
- Other operating charges +€1,926
up €1,926 (+364.9%), from €528 to €2,454
- Gross operating margin +€1,153
up €1,153 (+13.9%), from -€8,304 to -€7,151
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 | €112,600 | €98,775 | -€13,825 | -12.3% |
| Current assets | 29/58 | €112,600 | €98,775 | -€13,825 | -12.3% |
| Amounts receivable within one year | 40/41 | €6,690 | €8,501 | +€1,810 | +27.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,690 | €8,501 | +€1,810 | +27.1% |
| Cash at bank and in hand | 54/58 | €105,909 | €90,274 | -€15,635 | -14.8% |
| Total equity and liabilities | 10/49 | €112,600 | €98,775 | -€13,825 | -12.3% |
| Equity | 10/15 | €44,842 | €30,848 | -€13,995 | -31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,242 | €12,248 | -€13,995 | -53.3% |
| Distributable reserves | 133 | €26,242 | €12,248 | -€13,995 | -53.3% |
| Amounts payable | 17/49 | €67,757 | €67,927 | +€169 | +0.3% |
| Amounts payable within one year | 42/48 | €67,757 | €67,927 | +€169 | +0.3% |
| Trade debts | 44 | €387 | €1,609 | +€1,222 | +315.4% |
| Suppliers | 440/4 | €387 | €1,609 | +€1,222 | +315.4% |
| Taxes, remuneration and social security | 45 | €1,052 | €0 | -€1,052 | -100.0% |
| Taxes | 450/3 | €1,052 | €0 | -€1,052 | -100.0% |
| Other amounts payable | 47/48 | €66,318 | €66,318 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €2,454 | +€1,926 | +364.9% |
| Gross operating margin | 9900 | -€8,304 | -€7,151 | +€1,153 | +13.9% |
| Operating profit (loss) | 9901 | -€8,832 | -€9,604 | -€772 | -8.7% |
| Financial income | 75/76B | €1,956 | €0 | -€1,956 | -100.0% |
| Recurring financial income | 75 | €1,956 | €0 | -€1,956 | -100.0% |
| Financial charges | 65/66B | €426 | €4,390 | +€3,965 | +931.5% |
| Recurring financial charges | 65 | €426 | €4,390 | +€3,965 | +931.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,302 | -€13,995 | -€6,693 | -91.7% |
| Profit (loss) for the period | 9904 | -€7,302 | -€13,995 | -€6,693 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,302 | -€13,995 | -€6,693 | -91.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.