VAN AELST LEONIE: 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.
VAN AELST LEONIE
Largest movements
- Cash +€24,102
up €24,102 (+52.3%), from €46,107 to €70,209
mainly Net result for the year (+€25,875) and Tax, wage and social debts (+€5,961)
- Receivables within one year +€11,565
up €11,565 (+298%), from €3,882 to €15,448
of which Trade receivables: +€7,527
- Tangible fixed assets +€891
new in 2025: €891
- Reserves +€25,875
up €25,875 (+80.5%), from €32,138 to €58,013
- Tax, wage and social debts +€5,961
up €5,961 (+43.2%), from €13,809 to €19,770
of which Taxes: +€3,390
- Trade debts +€5,473
up €5,473 (+1,270%), from €431 to €5,904
- Gross operating margin -€7,227
down €7,227 (-17.6%), from €41,133 to €33,907
- Taxes -€1,078
down €1,078 (-12.1%), from €8,930 to €7,853
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 | €49,991 | €86,688 | +€36,697 | +73.4% |
| Fixed assets | 21/28 | - | €891 | +€891 | |
| Tangible fixed assets | 22/27 | - | €891 | +€891 | |
| Furniture and vehicles | 24 | - | €891 | +€891 | |
| Current assets | 29/58 | €49,991 | €85,798 | +€35,807 | +71.6% |
| Amounts receivable within one year | 40/41 | €3,882 | €15,448 | +€11,565 | +298% |
| Trade receivables | 40 | €3,415 | €10,943 | +€7,527 | +220% |
| Other amounts receivable | 41 | €467 | €4,505 | +€4,038 | +865% |
| Cash at bank and in hand | 54/58 | €46,107 | €70,209 | +€24,102 | +52.3% |
| Deferred charges and accrued income | 490/1 | €2 | €141 | +€139 | +8,329% |
| Total equity and liabilities | 10/49 | €49,991 | €86,688 | +€36,697 | +73.4% |
| Equity | 10/15 | €35,138 | €61,013 | +€25,875 | +73.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,138 | €58,013 | +€25,875 | +80.5% |
| Distributable reserves | 133 | €32,138 | €58,013 | +€25,875 | +80.5% |
| Amounts payable | 17/49 | €14,853 | €25,675 | +€10,822 | +72.9% |
| Amounts payable within one year | 42/48 | €14,265 | €25,674 | +€11,409 | +80.0% |
| Trade debts | 44 | €431 | €5,904 | +€5,473 | +1,270% |
| Suppliers | 440/4 | €431 | €5,904 | +€5,473 | +1,270% |
| Taxes, remuneration and social security | 45 | €13,809 | €19,770 | +€5,961 | +43.2% |
| Taxes | 450/3 | €13,809 | €17,198 | +€3,390 | +24.5% |
| Remuneration and social security | 454/9 | - | €2,571 | +€2,571 | |
| Other amounts payable | 47/48 | €25 | - | -€25 | |
| Accrued charges and deferred income | 492/3 | €588 | €1 | -€587 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €66 | +€66 | |
| Other operating charges | 640/8 | €50 | €126 | +€76 | +152% |
| Gross operating margin | 9900 | €41,133 | €33,907 | -€7,227 | -17.6% |
| Operating profit (loss) | 9901 | €41,083 | €33,714 | -€7,369 | -17.9% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €15 | €127 | +€113 | +773% |
| Recurring financial charges | 65 | €15 | €127 | +€113 | +773% |
| Profit (loss) for the period before taxes | 9903 | €41,069 | €33,728 | -€7,341 | -17.9% |
| Income taxes | 67/77 | €8,930 | €7,853 | -€1,078 | -12.1% |
| Profit (loss) for the period | 9904 | €32,138 | €25,875 | -€6,264 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,138 | €25,875 | -€6,264 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.