Moeys - Leroy: 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.
Moeys - Leroy
Largest movements
- Receivables after one year +€25,000
up €25,000 (+31.9%), from €78,446 to €103,446
- Cash +€15,795
up €15,795 (+49.8%), from €31,719 to €47,514
mainly Net result for the year (+€28,104) and Other debts (+€15,793)
- Deferred charges and accrued income -€5,790
down €5,790 (-63.6%), from €9,107 to €3,317
- Receivables within one year -€4,389
down €4,389 (-7.0%), from €62,445 to €58,056
of which Trade receivables: -€26,331
- Other debts +€15,793
new in 2025: €15,793
- Reserves +€12,311
up €12,311 (+7.0%), from €175,888 to €188,199
- Trade debts +€3,628
up €3,628 (+546%), from €664 to €4,292
- Gross operating margin -€43,923
down €43,923 (-51.2%), from €85,807 to €41,884
- Taxes -€10,511
down €10,511 (-46.6%), from €22,558 to €12,047
- Financial income +€1,472
up €1,472 (+47.9%), from €3,076 to €4,548
- Other operating charges -€1,200
down €1,200 (-42.4%), from €2,832 to €1,632
- Depreciation +€953
up €953 (+28.1%), from €3,396 to €4,349
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 | €196,158 | €228,014 | +€31,856 | +16.2% |
| Fixed assets | 21/28 | €13,886 | €15,681 | +€1,795 | +12.9% |
| Tangible fixed assets | 22/27 | €13,886 | €15,681 | +€1,795 | +12.9% |
| Plant, machinery and equipment | 23 | €4,623 | €3,635 | -€988 | -21.4% |
| Furniture and vehicles | 24 | - | €1,521 | +€1,521 | |
| Other tangible fixed assets | 26 | €9,263 | €10,525 | +€1,262 | +13.6% |
| Current assets | 29/58 | €182,272 | €212,333 | +€30,061 | +16.5% |
| Amounts receivable after more than one year | 29 | €78,446 | €103,446 | +€25,000 | +31.9% |
| Other amounts receivable | 291 | €78,446 | €103,446 | +€25,000 | +31.9% |
| Stocks and contracts in progress | 3 | €555 | - | -€555 | |
| Stocks | 30/36 | €555 | - | -€555 | |
| Amounts receivable within one year | 40/41 | €62,445 | €58,056 | -€4,389 | -7.0% |
| Trade receivables | 40 | €60,970 | €34,639 | -€26,331 | -43.2% |
| Other amounts receivable | 41 | €1,475 | €23,417 | +€21,942 | +1,488% |
| Cash at bank and in hand | 54/58 | €31,719 | €47,514 | +€15,795 | +49.8% |
| Deferred charges and accrued income | 490/1 | €9,107 | €3,317 | -€5,790 | -63.6% |
| Total equity and liabilities | 10/49 | €196,158 | €228,014 | +€31,856 | +16.2% |
| Equity | 10/15 | €182,088 | €194,399 | +€12,311 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €175,888 | €188,199 | +€12,311 | +7.0% |
| Distributable reserves | 133 | €175,888 | €188,199 | +€12,311 | +7.0% |
| Amounts payable | 17/49 | €14,070 | €33,615 | +€19,545 | +139% |
| Amounts payable within one year | 42/48 | €14,070 | €33,615 | +€19,545 | +139% |
| Trade debts | 44 | €664 | €4,292 | +€3,628 | +546% |
| Suppliers | 440/4 | €664 | €4,292 | +€3,628 | +546% |
| Taxes, remuneration and social security | 45 | €13,406 | €13,530 | +€124 | +0.9% |
| Taxes | 450/3 | €13,406 | €13,530 | +€124 | +0.9% |
| Other amounts payable | 47/48 | - | €15,793 | +€15,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,396 | €4,349 | +€953 | +28.1% |
| Other operating charges | 640/8 | €2,832 | €1,632 | -€1,200 | -42.4% |
| Non-recurring operating charges | 66A | €17,741 | - | -€17,741 | |
| Gross operating margin | 9900 | €85,807 | €41,884 | -€43,923 | -51.2% |
| Operating profit (loss) | 9901 | €61,838 | €35,903 | -€25,935 | -41.9% |
| Financial income | 75/76B | €3,076 | €4,548 | +€1,472 | +47.9% |
| Recurring financial income | 75 | €3,076 | €4,548 | +€1,472 | +47.9% |
| Financial charges | 65/66B | €1,027 | €300 | -€727 | -70.8% |
| Recurring financial charges | 65 | €1,027 | €300 | -€727 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €63,887 | €40,151 | -€23,736 | -37.2% |
| Income taxes | 67/77 | €22,558 | €12,047 | -€10,511 | -46.6% |
| Profit (loss) for the period | 9904 | €41,329 | €28,104 | -€13,225 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,329 | €28,104 | -€13,225 | -32.0% |
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.