ABIES DE LEPTINES: what changed
ABIES DE LEPTINES
Largest movements
- Cash +€30,577
up €30,577 (+231%), from €13,262 to €43,839
mainly Net result for the year (+€84,604) and Receivables within one year (+€24,612)
- Receivables within one year -€24,612
down €24,612 (-90.1%), from €27,314 to €2,703
of which Trade receivables: -€27,314
- Tangible fixed assets -€6,448
down €6,448 (-21.9%), from €29,408 to €22,960
of which Other tangible fixed assets: -€5,601
- Profit (loss) carried forward +€84,604
up €84,604, from -€72,247 to €12,357
- Tax, wage and social debts -€49,971
down €49,971 (-100%), from €49,971 to €0
- Trade debts -€21,799
down €21,799 (-100%), from €21,799 to €0
- Other debts -€12,237
down €12,237 (-19.9%), from €61,532 to €49,295
- Advances received -€1,605
down €1,605 (-100%), from €1,605 to €0
- Gross operating margin +€74,634
up €74,634 (+24.1%), from €310,105 to €384,739
- Staff costs -€63,240
down €63,240 (-17.9%), from €352,311 to €289,072
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,721 | €69,712 | -€1,009 | -1.4% |
| Fixed assets | 21/28 | €29,408 | €22,960 | -€6,448 | -21.9% |
| Tangible fixed assets | 22/27 | €29,408 | €22,960 | -€6,448 | -21.9% |
| Land and buildings | 22 | €689 | - | -€689 | |
| Plant, machinery and equipment | 23 | - | €280 | +€280 | |
| Furniture and vehicles | 24 | €768 | €330 | -€438 | -57.1% |
| Other tangible fixed assets | 26 | €27,951 | €22,350 | -€5,601 | -20.0% |
| Current assets | 29/58 | €41,313 | €46,751 | +€5,439 | +13.2% |
| Amounts receivable within one year | 40/41 | €27,314 | €2,703 | -€24,612 | -90.1% |
| Trade receivables | 40 | €27,314 | €0 | -€27,314 | -100% |
| Other amounts receivable | 41 | - | €2,703 | +€2,703 | |
| Cash at bank and in hand | 54/58 | €13,262 | €43,839 | +€30,577 | +231% |
| Deferred charges and accrued income | 490/1 | €737 | €210 | -€527 | -71.5% |
| Total equity and liabilities | 10/49 | €70,721 | €69,712 | -€1,009 | -1.4% |
| Equity | 10/15 | -€64,187 | €20,417 | +€84,604 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,247 | €12,357 | +€84,604 | |
| Amounts payable | 17/49 | €134,908 | €49,295 | -€85,613 | -63.5% |
| Amounts payable within one year | 42/48 | €134,908 | €49,295 | -€85,613 | -63.5% |
| Trade debts | 44 | €21,799 | €0 | -€21,799 | -100% |
| Suppliers | 440/4 | €21,799 | €0 | -€21,799 | -100% |
| Advances received on contracts in progress | 46 | €1,605 | €0 | -€1,605 | -100% |
| Taxes, remuneration and social security | 45 | €49,971 | €0 | -€49,971 | -100% |
| Remuneration and social security | 454/9 | €49,971 | €0 | -€49,971 | -100% |
| Other amounts payable | 47/48 | €61,532 | €49,295 | -€12,237 | -19.9% |
| Remuneration, social security and pensions | 62 | €352,311 | €289,072 | -€63,240 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,736 | €6,448 | +€712 | +12.4% |
| Other operating charges | 640/8 | €1,176 | €4,243 | +€3,067 | +261% |
| Gross operating margin | 9900 | €310,105 | €384,739 | +€74,634 | +24.1% |
| Operating profit (loss) | 9901 | -€49,119 | €84,977 | +€134,096 | |
| Financial income | 75/76B | €62 | €122 | +€61 | +98.3% |
| Recurring financial income | 75 | €62 | €122 | +€61 | +98.3% |
| Financial charges | 65/66B | €537 | €515 | -€22 | -4.1% |
| Recurring financial charges | 65 | €537 | €515 | -€22 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€49,594 | €84,584 | +€134,179 | |
| Income taxes | 67/77 | - | -€20 | -€20 | |
| Profit (loss) for the period | 9904 | -€49,594 | €84,604 | +€134,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,594 | €84,604 | +€134,198 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.