CHRIS LEPERRE: 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.
CHRIS LEPERRE
Largest movements
- Cash +€11,423
up €11,423 (+73.2%), from €15,598 to €27,021
mainly Other debts (+€9,926) and Depreciation (+€4,558)
- Tangible fixed assets -€4,558
down €4,558 (-9.6%), from €47,260 to €42,701
of which Other tangible fixed assets: -€4,187
- Receivables within one year +€923
up €923 (+9.7%), from €9,491 to €10,414
of which Other amounts receivable: +€590
- Other debts +€9,926
up €9,926 (+26.6%), from €37,297 to €47,223
- Profit (loss) carried forward +€4,069
up €4,069 (+23.0%), from -€17,675 to -€13,606
- Debts after one year -€3,577
down €3,577 (-8.9%), from €40,098 to €36,521
- Tax, wage and social debts -€1,296
down €1,296 (-59.9%), from €2,165 to €869
- Trade debts -€1,267
down €1,267 (-76.0%), from €1,667 to €400
- Gross operating margin -€5,480
down €5,480 (-20.2%), from €27,069 to €21,589
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 | €80,169 | €88,044 | +€7,875 | +9.8% |
| Fixed assets | 21/28 | €48,985 | €44,426 | -€4,558 | -9.3% |
| Tangible fixed assets | 22/27 | €47,260 | €42,701 | -€4,558 | -9.6% |
| Plant, machinery and equipment | 23 | €123 | €0 | -€123 | -100.0% |
| Furniture and vehicles | 24 | €445 | €198 | -€248 | -55.6% |
| Other tangible fixed assets | 26 | €46,691 | €42,504 | -€4,187 | -9.0% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €31,184 | €43,617 | +€12,433 | +39.9% |
| Stocks and contracts in progress | 3 | €4,939 | €4,939 | = | 0.0% |
| Stocks | 30/36 | €4,939 | €4,939 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,491 | €10,414 | +€923 | +9.7% |
| Trade receivables | 40 | €9,491 | €9,823 | +€332 | +3.5% |
| Other amounts receivable | 41 | €0 | €590 | +€590 | |
| Cash at bank and in hand | 54/58 | €15,598 | €27,021 | +€11,423 | +73.2% |
| Deferred charges and accrued income | 490/1 | €1,156 | €1,244 | +€88 | +7.6% |
| Total equity and liabilities | 10/49 | €80,169 | €88,044 | +€7,875 | +9.8% |
| Equity | 10/15 | -€4,615 | -€546 | +€4,069 | +88.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Distributable reserves | 133 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,675 | -€13,606 | +€4,069 | +23.0% |
| Amounts payable | 17/49 | €84,784 | €88,589 | +€3,805 | +4.5% |
| Amounts payable after more than one year | 17 | €40,098 | €36,521 | -€3,577 | -8.9% |
| Financial debts | 170/4 | €40,098 | €36,521 | -€3,577 | -8.9% |
| Amounts payable within one year | 42/48 | €44,667 | €52,068 | +€7,401 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €3,516 | €3,577 | +€61 | +1.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,667 | €400 | -€1,267 | -76.0% |
| Suppliers | 440/4 | €1,667 | €400 | -€1,267 | -76.0% |
| Advances received on contracts in progress | 46 | €22 | €0 | -€22 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,165 | €869 | -€1,296 | -59.9% |
| Taxes | 450/3 | €2,165 | €869 | -€1,296 | -59.9% |
| Other amounts payable | 47/48 | €37,297 | €47,223 | +€9,926 | +26.6% |
| Accrued charges and deferred income | 492/3 | €19 | €0 | -€19 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,827 | €4,558 | -€269 | -5.6% |
| Other operating charges | 640/8 | €8,968 | €9,159 | +€191 | +2.1% |
| Gross operating margin | 9900 | €27,069 | €21,589 | -€5,480 | -20.2% |
| Operating profit (loss) | 9901 | €13,274 | €7,872 | -€5,402 | -40.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,807 | €3,802 | -€4 | -0.1% |
| Recurring financial charges | 65 | €3,807 | €3,802 | -€4 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €9,468 | €4,069 | -€5,398 | -57.0% |
| Profit (loss) for the period | 9904 | €9,468 | €4,069 | -€5,398 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,468 | €4,069 | -€5,398 | -57.0% |
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 8 October 2026 via checked.be.