VERZEKERINGEN LEON: 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.
VERZEKERINGEN LEON
Largest movements
- Cash -€2,409
down €2,409 (-89.3%), from €2,698 to €289
mainly Net result for the year (-€3,479) and Receivables within one year (-€87)
- Profit (loss) carried forward -€3,479
down €3,479 (-5.4%), from -€64,643 to -€68,122
- Trade debts +€1,153
up €1,153 (+4.5%), from €25,379 to €26,532
- Gross operating margin -€4,396
down €4,396, from €1,652 to -€2,743
- Other operating charges -€1,173
down €1,173 (-66.7%), from €1,757 to €585
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 | €36,937 | €34,587 | -€2,350 | -6.4% |
| Current assets | 29/58 | €36,937 | €34,587 | -€2,350 | -6.4% |
| Amounts receivable within one year | 40/41 | €32,436 | €32,523 | +€87 | +0.3% |
| Trade receivables | 40 | €25,104 | €25,104 | = | 0.0% |
| Other amounts receivable | 41 | €7,332 | €7,419 | +€87 | +1.2% |
| Cash at bank and in hand | 54/58 | €2,698 | €289 | -€2,409 | -89.3% |
| Deferred charges and accrued income | 490/1 | €1,803 | €1,774 | -€28 | -1.6% |
| Total equity and liabilities | 10/49 | €36,937 | €34,587 | -€2,350 | -6.4% |
| Equity | 10/15 | -€44,192 | -€47,671 | -€3,479 | -7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,643 | -€68,122 | -€3,479 | -5.4% |
| Amounts payable | 17/49 | €81,129 | €82,257 | +€1,128 | +1.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,379 | €31,532 | +€1,153 | +3.8% |
| Trade debts | 44 | €25,379 | €26,532 | +€1,153 | +4.5% |
| Suppliers | 440/4 | €25,379 | €26,532 | +€1,153 | +4.5% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €750 | €725 | -€25 | -3.3% |
| Other operating charges | 640/8 | €1,757 | €585 | -€1,173 | -66.7% |
| Gross operating margin | 9900 | €1,652 | -€2,743 | -€4,396 | |
| Operating profit (loss) | 9901 | -€105 | -€3,328 | -€3,223 | -3,072% |
| Financial charges | 65/66B | €137 | €150 | +€14 | +9.9% |
| Recurring financial charges | 65 | €137 | €150 | +€14 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€242 | -€3,479 | -€3,237 | -1,339% |
| Profit (loss) for the period | 9904 | -€242 | -€3,479 | -€3,237 | -1,339% |
| Profit (loss) for the period to be appropriated | 9905 | -€242 | -€3,479 | -€3,237 | -1,339% |
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.