CPAPsy LEENAERTS: 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.
CPAPsy LEENAERTS
Largest movements
- Receivables within one year +€43,211
up €43,211 (+354%), from €12,191 to €55,402
of which Other amounts receivable: +€42,884
- Tangible fixed assets -€5,800
down €5,800 (-35.5%), from €16,321 to €10,521
- Cash -€5,608
down €5,608 (-96.4%), from €5,821 to €212
mainly Receivables within one year (-€43,211) and Contributions, distributions and other (-€6,000)
- Profit (loss) carried forward +€21,587
up €21,587 (+133%), from €16,178 to €37,765
- Tax, wage and social debts +€9,121
up €9,121 (+96.9%), from €9,412 to €18,534
- Trade debts +€1,094
up €1,094 (+452%), from €242 to €1,336
- Gross operating margin +€8,516
up €8,516 (+25.1%), from €33,866 to €42,382
- Taxes +€1,900
up €1,900 (+34.5%), from €5,511 to €7,411
- Depreciation +€1,728
up €1,728 (+29.5%), from €5,848 to €7,575
- Financial income +€1,116
up €1,116 (+220%), from €507 to €1,623
- Other operating charges +€520
up €520 (+65.5%), from €794 to €1,314
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 | €34,332 | €66,135 | +€31,802 | +92.6% |
| Fixed assets | 21/28 | €16,321 | €10,521 | -€5,800 | -35.5% |
| Tangible fixed assets | 22/27 | €16,321 | €10,521 | -€5,800 | -35.5% |
| Furniture and vehicles | 24 | €16,321 | €10,521 | -€5,800 | -35.5% |
| Current assets | 29/58 | €18,011 | €55,614 | +€37,603 | +209% |
| Amounts receivable within one year | 40/41 | €12,191 | €55,402 | +€43,211 | +354% |
| Trade receivables | 40 | €3,661 | €3,987 | +€327 | +8.9% |
| Other amounts receivable | 41 | €8,530 | €51,414 | +€42,884 | +503% |
| Cash at bank and in hand | 54/58 | €5,821 | €212 | -€5,608 | -96.4% |
| Total equity and liabilities | 10/49 | €34,332 | €66,135 | +€31,802 | +92.6% |
| Equity | 10/15 | €18,678 | €40,265 | +€21,587 | +116% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,178 | €37,765 | +€21,587 | +133% |
| Amounts payable | 17/49 | €15,654 | €25,870 | +€10,215 | +65.3% |
| Amounts payable within one year | 42/48 | €15,654 | €25,870 | +€10,215 | +65.3% |
| Trade debts | 44 | €242 | €1,336 | +€1,094 | +452% |
| Suppliers | 440/4 | €242 | €1,336 | +€1,094 | +452% |
| Taxes, remuneration and social security | 45 | €9,412 | €18,534 | +€9,121 | +96.9% |
| Taxes | 450/3 | €9,412 | €18,534 | +€9,121 | +96.9% |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,848 | €7,575 | +€1,728 | +29.5% |
| Other operating charges | 640/8 | €794 | €1,314 | +€520 | +65.5% |
| Gross operating margin | 9900 | €33,866 | €42,382 | +€8,516 | +25.1% |
| Operating profit (loss) | 9901 | €27,224 | €33,492 | +€6,268 | +23.0% |
| Financial income | 75/76B | €507 | €1,623 | +€1,116 | +220% |
| Recurring financial income | 75 | €507 | €1,623 | +€1,116 | +220% |
| Financial charges | 65/66B | €43 | €117 | +€74 | +172% |
| Recurring financial charges | 65 | €43 | €117 | +€74 | +172% |
| Profit (loss) for the period before taxes | 9903 | €27,688 | €34,998 | +€7,310 | +26.4% |
| Income taxes | 67/77 | €5,511 | €7,411 | +€1,900 | +34.5% |
| Profit (loss) for the period | 9904 | €22,178 | €27,587 | +€5,409 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,178 | €27,587 | +€5,409 | +24.4% |
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 27 October 2026 via checked.be.