What changed?
Two fiscal 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.
DE LEEMBOS
Largest movements
- Cash +€22,134
up €22,134 (+75.1%), from €29,492 to €51,626
mainly Net result for the year (+€14,475) and Tax, wage and social debts (+€3,892)
- Receivables within one year +€1,118
up €1,118 (+20.3%), from €5,515 to €6,633
- Tangible fixed assets -€940
down €940 (-9.2%), from €10,264 to €9,324
of which Plant, machinery and equipment: -€1,455
- Reserves +€14,475
up €14,475 (+62.5%), from €23,149 to €37,625
of which Distributable reserves: +€14,475
- Tax, wage and social debts +€3,892
up €3,892 (+48.5%), from €8,031 to €11,923
of which Taxes: +€3,819
- Trade debts +€3,597
up €3,597 (+405.1%), from €888 to €4,485
- Staff costs -€8,165
down €8,165 (-31.5%), from €25,896 to €17,731
- Taxes +€6,803
up €6,803 (+188.9%), from €3,601 to €10,404
- Gross operating margin +€5,463
up €5,463 (+13.4%), from €40,850 to €46,313
- Other operating charges -€1,284
down €1,284 (-42.7%), from €3,009 to €1,725
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.
Cash bridge derived
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 | €57,134 | €79,099 | +€21,965 | +38.4% |
| Fixed assets | 21/28 | €10,269 | €9,329 | -€940 | -9.2% |
| Tangible fixed assets | 22/27 | €10,264 | €9,324 | -€940 | -9.2% |
| Plant, machinery and equipment | 23 | €9,602 | €8,148 | -€1,455 | -15.1% |
| Furniture and vehicles | 24 | €456 | €1,177 | +€721 | +157.9% |
| Other tangible fixed assets | 26 | €206 | - | -€206 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €46,865 | €69,770 | +€22,905 | +48.9% |
| Amounts receivable within one year | 40/41 | €5,515 | €6,633 | +€1,118 | +20.3% |
| Trade receivables | 40 | €5,515 | €6,633 | +€1,118 | +20.3% |
| Cash at bank and in hand | 54/58 | €29,492 | €51,626 | +€22,134 | +75.1% |
| Deferred charges and accrued income | 490/1 | €11,858 | €11,512 | -€346 | -2.9% |
| Total equity and liabilities | 10/49 | €57,134 | €79,099 | +€21,965 | +38.4% |
| Equity | 10/15 | €48,149 | €62,625 | +€14,475 | +30.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €23,149 | €37,625 | +€14,475 | +62.5% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €20,649 | €35,125 | +€14,475 | +70.1% |
| Amounts payable | 17/49 | €8,985 | €16,475 | +€7,490 | +83.4% |
| Amounts payable within one year | 42/48 | €8,919 | €16,408 | +€7,489 | +84.0% |
| Trade debts | 44 | €888 | €4,485 | +€3,597 | +405.1% |
| Suppliers | 440/4 | €888 | €4,485 | +€3,597 | +405.1% |
| Taxes, remuneration and social security | 45 | €8,031 | €11,923 | +€3,892 | +48.5% |
| Taxes | 450/3 | €5,209 | €9,028 | +€3,819 | +73.3% |
| Remuneration and social security | 454/9 | €2,822 | €2,895 | +€73 | +2.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €25,896 | €17,731 | -€8,165 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,253 | €1,863 | -€390 | -17.3% |
| Other operating charges | 640/8 | €3,009 | €1,725 | -€1,284 | -42.7% |
| Gross operating margin | 9900 | €40,850 | €46,313 | +€5,463 | +13.4% |
| Operating profit (loss) | 9901 | €9,691 | €24,994 | +€15,302 | +157.9% |
| Financial income | 75/76B | €46 | €46 | -€0 | -0.8% |
| Recurring financial income | 75 | €46 | €46 | -€0 | -0.8% |
| Financial charges | 65/66B | €193 | €160 | -€34 | -17.3% |
| Recurring financial charges | 65 | €193 | €160 | -€34 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €9,544 | €24,880 | +€15,335 | +160.7% |
| Income taxes | 67/77 | €3,601 | €10,404 | +€6,803 | +188.9% |
| Profit (loss) for the period | 9904 | €5,943 | €14,475 | +€8,532 | +143.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,943 | €14,475 | +€8,532 | +143.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.