Treuhandgesellschaft Leinen & Co: 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.
Treuhandgesellschaft Leinen & Co
Largest movements
- Cash +€304,860
up €304,860 (+377%), from €80,881 to €385,740
mainly Net result for the year (+€412,894) and Depreciation (+€45,480)
- Receivables within one year +€90,554
up €90,554 (+1,110%), from €8,158 to €98,711
of which Other amounts receivable: +€75,066
- Tangible fixed assets +€68,212
up €68,212 (+11.4%), from €599,271 to €667,483
of which Land and buildings: +€73,172
- Financial fixed assets -€66,987
no longer reported in 2025 (was €66,987)
- Profit (loss) carried forward +€412,894
up €412,894 (+93.2%), from €442,805 to €855,698
- Other debts -€15,535
down €15,535 (-34.8%), from €44,660 to €29,126
- Gross operating margin +€216,094
up €216,094 (+443%), from €48,813 to €264,907
- Financial income +€207,448
up €207,448 (+13,587%), from €1,527 to €208,974
of which Non-recurring financial income: +€208,013
- Other operating charges +€8,623
up €8,623 (+133%), from €6,494 to €15,117
- Depreciation +€3,907
up €3,907 (+9.4%), from €41,574 to €45,480
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 | €755,522 | €1,153,196 | +€397,674 | +52.6% |
| Fixed assets | 21/28 | €666,258 | €667,483 | +€1,225 | +0.2% |
| Tangible fixed assets | 22/27 | €599,271 | €667,483 | +€68,212 | +11.4% |
| Land and buildings | 22 | €474,233 | €547,405 | +€73,172 | +15.4% |
| Plant, machinery and equipment | 23 | €123,072 | €118,112 | -€4,960 | -4.0% |
| Furniture and vehicles | 24 | €1,967 | €1,967 | = | 0.0% |
| Financial fixed assets | 28 | €66,987 | - | -€66,987 | |
| Current assets | 29/58 | €89,264 | €485,713 | +€396,450 | +444% |
| Amounts receivable within one year | 40/41 | €8,158 | €98,711 | +€90,554 | +1,110% |
| Trade receivables | 40 | €7,502 | €22,990 | +€15,488 | +206% |
| Other amounts receivable | 41 | €656 | €75,721 | +€75,066 | +11,446% |
| Cash at bank and in hand | 54/58 | €80,881 | €385,740 | +€304,860 | +377% |
| Deferred charges and accrued income | 490/1 | €225 | €1,262 | +€1,037 | +461% |
| Total equity and liabilities | 10/49 | €755,522 | €1,153,196 | +€397,674 | +52.6% |
| Equity | 10/15 | €708,454 | €1,121,347 | +€412,894 | +58.3% |
| Contributions | 10/11 | €240,084 | €240,084 | = | 0.0% |
| Reserves | 13 | €25,565 | €25,565 | = | 0.0% |
| Distributable reserves | 133 | €25,565 | €25,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | €442,805 | €855,698 | +€412,894 | +93.2% |
| Amounts payable | 17/49 | €47,068 | €31,849 | -€15,219 | -32.3% |
| Amounts payable within one year | 42/48 | €46,406 | €31,849 | -€14,557 | -31.4% |
| Trade debts | 44 | €1,595 | €2,551 | +€956 | +59.9% |
| Suppliers | 440/4 | €1,595 | €2,551 | +€956 | +59.9% |
| Taxes, remuneration and social security | 45 | €150 | €172 | +€22 | +14.7% |
| Taxes | 450/3 | €150 | €172 | +€22 | +14.7% |
| Other amounts payable | 47/48 | €44,660 | €29,126 | -€15,535 | -34.8% |
| Accrued charges and deferred income | 492/3 | €663 | - | -€663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,574 | €45,480 | +€3,907 | +9.4% |
| Other operating charges | 640/8 | €6,494 | €15,117 | +€8,623 | +133% |
| Gross operating margin | 9900 | €48,813 | €264,907 | +€216,094 | +443% |
| Operating profit (loss) | 9901 | €745 | €204,310 | +€203,564 | +27,308% |
| Financial income | 75/76B | €1,527 | €208,974 | +€207,448 | +13,587% |
| Recurring financial income | 75 | €1,527 | €962 | -€565 | -37.0% |
| Non-recurring financial income | 76B | - | €208,013 | +€208,013 | |
| Financial charges | 65/66B | €173 | €219 | +€46 | +26.5% |
| Recurring financial charges | 65 | €173 | €219 | +€46 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €2,099 | €413,066 | +€410,966 | +19,575% |
| Income taxes | 67/77 | €150 | €172 | +€22 | +14.7% |
| Profit (loss) for the period | 9904 | €1,949 | €412,894 | +€410,944 | +21,082% |
| Profit (loss) for the period to be appropriated | 9905 | €1,949 | €412,894 | +€410,944 | +21,082% |
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.