LEYDER Grégory Electricité: 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.
LEYDER Grégory Electricité
Largest movements
- Cash -€35,285
down €35,285 (-33.4%), from €105,628 to €70,342
mainly Investment in fixed assets (net) (-€24,317) and Other debts (-€21,391)
- Stocks and contracts +€15,526
new in 2025: €15,526
- Receivables within one year +€8,623
up €8,623 (+49.7%), from €17,348 to €25,971
of which Trade receivables: +€16,878
- Tangible fixed assets +€3,126
up €3,126 (+6.9%), from €45,525 to €48,651
of which Land and buildings: +€18,711
- Trade debts +€23,651
up €23,651 (+742%), from €3,188 to €26,839
- Other debts -€21,391
down €21,391 (-70.4%), from €30,371 to €8,980
- Debts after one year -€13,766
down €13,766 (-92.1%), from €14,949 to €1,183
- Profit (loss) carried forward +€4,698
up €4,698 (+4.7%), from €99,500 to €104,199
- Accrued charges and deferred income -€2,357
down €2,357 (-65.5%), from €3,600 to €1,243
- Gross operating margin +€1,964
up €1,964 (+7.4%), from €26,467 to €28,431
- Financial charges +€541
up €541 (+26.4%), from €2,052 to €2,593
- Depreciation +€356
up €356 (+1.7%), from €20,835 to €21,192
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 | €169,616 | €161,210 | -€8,406 | -5.0% |
| Fixed assets | 21/28 | €45,525 | €48,651 | +€3,126 | +6.9% |
| Tangible fixed assets | 22/27 | €45,525 | €48,651 | +€3,126 | +6.9% |
| Land and buildings | 22 | - | €18,711 | +€18,711 | |
| Plant, machinery and equipment | 23 | €5,920 | €6,662 | +€742 | +12.5% |
| Furniture and vehicles | 24 | €36,871 | €18,407 | -€18,464 | -50.1% |
| Other tangible fixed assets | 26 | €2,734 | €4,871 | +€2,137 | +78.1% |
| Current assets | 29/58 | €124,091 | €112,558 | -€11,532 | -9.3% |
| Stocks and contracts in progress | 3 | - | €15,526 | +€15,526 | |
| Stocks | 30/36 | - | €15,526 | +€15,526 | |
| Amounts receivable within one year | 40/41 | €17,348 | €25,971 | +€8,623 | +49.7% |
| Trade receivables | 40 | €110 | €16,988 | +€16,878 | +15,414% |
| Other amounts receivable | 41 | €17,238 | €8,984 | -€8,255 | -47.9% |
| Cash at bank and in hand | 54/58 | €105,628 | €70,342 | -€35,285 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,115 | €719 | -€396 | -35.5% |
| Total equity and liabilities | 10/49 | €169,616 | €161,210 | -€8,406 | -5.0% |
| Equity | 10/15 | €104,500 | €109,199 | +€4,698 | +4.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,500 | €104,199 | +€4,698 | +4.7% |
| Amounts payable | 17/49 | €65,116 | €52,011 | -€13,105 | -20.1% |
| Amounts payable after more than one year | 17 | €14,949 | €1,183 | -€13,766 | -92.1% |
| Financial debts | 170/4 | €14,949 | €1,183 | -€13,766 | -92.1% |
| Amounts payable within one year | 42/48 | €46,567 | €49,585 | +€3,018 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €13,007 | €13,766 | +€758 | +5.8% |
| Trade debts | 44 | €3,188 | €26,839 | +€23,651 | +742% |
| Suppliers | 440/4 | €3,188 | €26,839 | +€23,651 | +742% |
| Other amounts payable | 47/48 | €30,371 | €8,980 | -€21,391 | -70.4% |
| Accrued charges and deferred income | 492/3 | €3,600 | €1,243 | -€2,357 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,835 | €21,192 | +€356 | +1.7% |
| Other operating charges | 640/8 | €509 | €591 | +€81 | +15.9% |
| Gross operating margin | 9900 | €26,467 | €28,431 | +€1,964 | +7.4% |
| Operating profit (loss) | 9901 | €5,122 | €6,649 | +€1,526 | +29.8% |
| Financial income | 75/76B | €1,298 | €1,563 | +€265 | +20.4% |
| Recurring financial income | 75 | €1,298 | €1,563 | +€265 | +20.4% |
| Financial charges | 65/66B | €2,052 | €2,593 | +€541 | +26.4% |
| Recurring financial charges | 65 | €2,052 | €2,593 | +€541 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €4,368 | €5,618 | +€1,250 | +28.6% |
| Income taxes | 67/77 | €1,119 | €920 | -€199 | -17.8% |
| Profit (loss) for the period | 9904 | €3,249 | €4,698 | +€1,450 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,249 | €4,698 | +€1,450 | +44.6% |
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 30 October 2026 via checked.be.