Leuvese Poert: 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.
Leuvese Poert
Largest movements
- Cash -€4,286
down €4,286 (-17.7%), from €24,225 to €19,938
mainly Investment in fixed assets (net) (-€5,983) and Debts after one year (-€5,703)
- Intangible fixed assets -€2,368
no longer reported in 2025 (was €2,368)
- Stocks and contracts +€1,814
up €1,814 (+30.8%), from €5,897 to €7,711
- Tangible fixed assets +€1,811
up €1,811 (+34.9%), from €5,189 to €7,000
of which Plant, machinery and equipment: +€3,974
- Receivables within one year +€1,334
up €1,334 (+43.6%), from €3,060 to €4,394
of which Other amounts receivable: +€2,270
- Reserves +€14,332
up €14,332 (+3,403%), from €421 to €14,753
- Debts after one year -€5,703
no longer reported in 2025 (was €5,703)
- Trade debts -€3,847
down €3,847 (-35.1%), from €10,964 to €7,117
- Tax, wage and social debts -€3,739
down €3,739 (-58.7%), from €6,365 to €2,626
of which Taxes: -€2,062
- Current portion of long-term debt -€2,712
down €2,712 (-32.2%), from €8,415 to €5,703
- Gross operating margin +€18,364
up €18,364 (+41.1%), from €44,647 to €63,011
- Depreciation -€6,751
down €6,751 (-50.8%), from €13,291 to €6,540
- Staff costs -€2,244
down €2,244 (-6.1%), from €36,879 to €34,635
- Taxes +€1,867
up €1,867 (+214%), from €872 to €2,738
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 | €40,740 | €39,044 | -€1,696 | -4.2% |
| Fixed assets | 21/28 | €7,558 | €7,000 | -€557 | -7.4% |
| Intangible fixed assets | 21 | €2,368 | - | -€2,368 | |
| Tangible fixed assets | 22/27 | €5,189 | €7,000 | +€1,811 | +34.9% |
| Plant, machinery and equipment | 23 | €2,471 | €6,445 | +€3,974 | +161% |
| Furniture and vehicles | 24 | €320 | €77 | -€243 | -76.0% |
| Other tangible fixed assets | 26 | €2,399 | €479 | -€1,920 | -80.0% |
| Current assets | 29/58 | €33,182 | €32,043 | -€1,138 | -3.4% |
| Stocks and contracts in progress | 3 | €5,897 | €7,711 | +€1,814 | +30.8% |
| Stocks | 30/36 | €5,897 | €7,711 | +€1,814 | +30.8% |
| Amounts receivable within one year | 40/41 | €3,060 | €4,394 | +€1,334 | +43.6% |
| Trade receivables | 40 | €1,572 | €636 | -€936 | -59.5% |
| Other amounts receivable | 41 | €1,488 | €3,758 | +€2,270 | +153% |
| Cash at bank and in hand | 54/58 | €24,225 | €19,938 | -€4,286 | -17.7% |
| Total equity and liabilities | 10/49 | €40,740 | €39,044 | -€1,696 | -4.2% |
| Equity | 10/15 | €3,421 | €17,753 | +€14,332 | +419% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €421 | €14,753 | +€14,332 | +3,403% |
| Distributable reserves | 133 | €421 | €14,753 | +€14,332 | +3,403% |
| Amounts payable | 17/49 | €37,318 | €21,291 | -€16,028 | -42.9% |
| Amounts payable after more than one year | 17 | €5,703 | - | -€5,703 | |
| Financial debts | 170/4 | €5,703 | - | -€5,703 | |
| Amounts payable within one year | 42/48 | €31,615 | €21,291 | -€10,325 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | €8,415 | €5,703 | -€2,712 | -32.2% |
| Trade debts | 44 | €10,964 | €7,117 | -€3,847 | -35.1% |
| Suppliers | 440/4 | €10,964 | €7,117 | -€3,847 | -35.1% |
| Taxes, remuneration and social security | 45 | €6,365 | €2,626 | -€3,739 | -58.7% |
| Taxes | 450/3 | €2,062 | - | -€2,062 | |
| Remuneration and social security | 454/9 | €4,302 | €2,626 | -€1,676 | -39.0% |
| Other amounts payable | 47/48 | €5,872 | €5,845 | -€27 | -0.5% |
| Remuneration, social security and pensions | 62 | €36,879 | €34,635 | -€2,244 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,291 | €6,540 | -€6,751 | -50.8% |
| Other operating charges | 640/8 | €2,601 | €2,490 | -€111 | -4.3% |
| Gross operating margin | 9900 | €44,647 | €63,011 | +€18,364 | +41.1% |
| Operating profit (loss) | 9901 | -€8,124 | €19,346 | +€27,470 | |
| Financial income | 75/76B | €187 | - | -€187 | |
| Recurring financial income | 75 | €187 | - | -€187 | |
| Financial charges | 65/66B | €2,721 | €2,276 | -€445 | -16.4% |
| Recurring financial charges | 65 | €2,721 | €2,276 | -€445 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,658 | €17,070 | +€27,728 | |
| Income taxes | 67/77 | €872 | €2,738 | +€1,867 | +214% |
| Profit (loss) for the period | 9904 | -€11,530 | €14,332 | +€25,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,530 | €14,332 | +€25,862 |
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 31 October 2026 via checked.be.