LEUZIMMO: 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.
LEUZIMMO
Largest movements
- Receivables within one year -€51,899
down €51,899 (-32.9%), from €157,729 to €105,830
of which Other amounts receivable: -€40,009
- Debts after one year -€21,936
down €21,936 (-6.4%), from €343,993 to €322,058
of which Financial debts: -€21,936
- Short-term financial debts -€12,424
down €12,424 (-45.3%), from €27,424 to €15,000
- Tax, wage and social debts -€9,975
down €9,975 (-73.5%), from €13,574 to €3,599
- Trade debts -€8,085
down €8,085 (-88.3%), from €9,158 to €1,073
- Other debts -€7,352
down €7,352 (-10.8%), from €68,182 to €60,830
- Gross operating margin -€64,705
down €64,705 (-55.6%), from €116,410 to €51,706
- Financial charges +€4,156
up €4,156 (+29.5%), from €14,071 to €18,227
of which Non-recurring financial charges: +€7,260
- Other operating charges -€1,205
down €1,205 (-29.5%), from €4,090 to €2,886
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 | €554,578 | €501,728 | -€52,850 | -9.5% |
| Fixed assets | 21/28 | €381,470 | €377,738 | -€3,732 | -1.0% |
| Tangible fixed assets | 22/27 | €380,562 | €376,830 | -€3,732 | -1.0% |
| Land and buildings | 22 | €379,690 | €365,560 | -€14,130 | -3.7% |
| Plant, machinery and equipment | 23 | €436 | €5,523 | +€5,087 | +1166.7% |
| Furniture and vehicles | 24 | €436 | €5,747 | +€5,311 | +1217.7% |
| Financial fixed assets | 28 | €908 | €908 | = | 0.0% |
| Current assets | 29/58 | €173,107 | €123,990 | -€49,117 | -28.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €157,729 | €105,830 | -€51,899 | -32.9% |
| Trade receivables | 40 | €47,980 | €36,090 | -€11,890 | -24.8% |
| Other amounts receivable | 41 | €109,749 | €69,740 | -€40,009 | -36.5% |
| Cash at bank and in hand | 54/58 | €14,401 | €15,909 | +€1,508 | +10.5% |
| Deferred charges and accrued income | 490/1 | €977 | €2,251 | +€1,274 | +130.3% |
| Total equity and liabilities | 10/49 | €554,578 | €501,728 | -€52,850 | -9.5% |
| Equity | 10/15 | €69,539 | €76,747 | +€7,208 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,139 | €64,347 | +€7,208 | +12.6% |
| Non-distributable reserves | 130/1 | €532 | €532 | = | 0.0% |
| Reserves not available under the articles | 1311 | €532 | €532 | = | 0.0% |
| Distributable reserves | 133 | €56,607 | €63,816 | +€7,208 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €485,039 | €424,981 | -€60,058 | -12.4% |
| Amounts payable after more than one year | 17 | €343,993 | €322,058 | -€21,936 | -6.4% |
| Financial debts | 170/4 | €223,493 | €201,558 | -€21,936 | -9.8% |
| Other amounts payable | 178/9 | €120,500 | €120,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,566 | €102,438 | -€37,128 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €21,228 | €21,936 | +€708 | +3.3% |
| Financial debts | 43 | €27,424 | €15,000 | -€12,424 | -45.3% |
| Credit institutions | 430/8 | €27,424 | €15,000 | -€12,424 | -45.3% |
| Trade debts | 44 | €9,158 | €1,073 | -€8,085 | -88.3% |
| Suppliers | 440/4 | €9,158 | €1,073 | -€8,085 | -88.3% |
| Taxes, remuneration and social security | 45 | €13,574 | €3,599 | -€9,975 | -73.5% |
| Taxes | 450/3 | €13,574 | €3,599 | -€9,975 | -73.5% |
| Other amounts payable | 47/48 | €68,182 | €60,830 | -€7,352 | -10.8% |
| Accrued charges and deferred income | 492/3 | €1,480 | €485 | -€994 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,085 | €15,118 | +€33 | +0.2% |
| Other operating charges | 640/8 | €4,090 | €2,886 | -€1,205 | -29.5% |
| Non-recurring operating charges | 66A | €11,061 | €8,136 | -€2,925 | -26.4% |
| Gross operating margin | 9900 | €116,410 | €51,706 | -€64,705 | -55.6% |
| Operating profit (loss) | 9901 | €86,175 | €25,567 | -€60,607 | -70.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €14,071 | €18,227 | +€4,156 | +29.5% |
| Recurring financial charges | 65 | €14,071 | €10,967 | -€3,104 | -22.1% |
| Non-recurring financial charges | 66B | €0 | €7,260 | +€7,260 | |
| Profit (loss) for the period before taxes | 9903 | €72,104 | €7,340 | -€64,764 | -89.8% |
| Income taxes | 67/77 | -€152 | €132 | +€284 | |
| Profit (loss) for the period | 9904 | €72,256 | €7,208 | -€65,048 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,256 | €7,208 | -€65,048 | -90.0% |
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 4 October 2026 via checked.be.