DAMIEN LEPLA: 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.
DAMIEN LEPLA
Largest movements
- Cash +€37,507
up €37,507 (+97.2%), from €38,574 to €76,081
mainly Net result for the year (+€23,423) and Depreciation (+€13,607)
- Tangible fixed assets -€13,607
down €13,607 (-22.3%), from €61,145 to €47,538
of which Furniture and vehicles: -€13,389
- Receivables within one year +€5,061
up €5,061 (+119%), from €4,266 to €9,326
of which Trade receivables: +€5,903
- Profit (loss) carried forward +€23,423
up €23,423 (+113%), from €20,698 to €44,121
- Tax, wage and social debts +€8,357
up €8,357 (+271%), from €3,079 to €11,436
- Debts after one year -€5,268
down €5,268 (-27.0%), from €19,531 to €14,263
- Other debts +€2,621
up €2,621 (+5.2%), from €50,371 to €52,992
- Gross operating margin +€23,790
up €23,790 (+95.6%), from €24,875 to €48,665
- Depreciation +€6,718
up €6,718 (+97.5%), from €6,888 to €13,607
- Taxes +€6,028
up €6,028 (+259%), from €2,329 to €8,357
- Financial charges +€1,154
up €1,154 (+125%), from €926 to €2,081
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 | €104,916 | €134,283 | +€29,367 | +28.0% |
| Fixed assets | 21/28 | €61,145 | €47,538 | -€13,607 | -22.3% |
| Tangible fixed assets | 22/27 | €61,145 | €47,538 | -€13,607 | -22.3% |
| Plant, machinery and equipment | 23 | €1,078 | €860 | -€218 | -20.2% |
| Furniture and vehicles | 24 | €60,067 | €46,678 | -€13,389 | -22.3% |
| Current assets | 29/58 | €43,771 | €86,745 | +€42,974 | +98.2% |
| Amounts receivable within one year | 40/41 | €4,266 | €9,326 | +€5,061 | +119% |
| Trade receivables | 40 | €2,956 | €8,858 | +€5,903 | +200% |
| Other amounts receivable | 41 | €1,310 | €468 | -€842 | -64.3% |
| Cash at bank and in hand | 54/58 | €38,574 | €76,081 | +€37,507 | +97.2% |
| Deferred charges and accrued income | 490/1 | €931 | €1,337 | +€406 | +43.6% |
| Total equity and liabilities | 10/49 | €104,916 | €134,283 | +€29,367 | +28.0% |
| Equity | 10/15 | €21,698 | €45,121 | +€23,423 | +108% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,698 | €44,121 | +€23,423 | +113% |
| Amounts payable | 17/49 | €83,217 | €89,162 | +€5,944 | +7.1% |
| Amounts payable after more than one year | 17 | €19,531 | €14,263 | -€5,268 | -27.0% |
| Financial debts | 170/4 | €19,531 | €14,263 | -€5,268 | -27.0% |
| Amounts payable within one year | 42/48 | €63,686 | €74,899 | +€11,213 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €5,035 | €5,268 | +€233 | +4.6% |
| Trade debts | 44 | €5,201 | €5,203 | +€2 | 0.0% |
| Suppliers | 440/4 | €5,201 | €5,203 | +€2 | 0.0% |
| Taxes, remuneration and social security | 45 | €3,079 | €11,436 | +€8,357 | +271% |
| Taxes | 450/3 | €3,079 | €11,436 | +€8,357 | +271% |
| Other amounts payable | 47/48 | €50,371 | €52,992 | +€2,621 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,888 | €13,607 | +€6,718 | +97.5% |
| Other operating charges | 640/8 | €1,440 | €1,197 | -€243 | -16.9% |
| Gross operating margin | 9900 | €24,875 | €48,665 | +€23,790 | +95.6% |
| Operating profit (loss) | 9901 | €16,546 | €33,861 | +€17,315 | +105% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €926 | €2,081 | +€1,154 | +125% |
| Recurring financial charges | 65 | €926 | €2,081 | +€1,154 | +125% |
| Profit (loss) for the period before taxes | 9903 | €15,621 | €31,780 | +€16,159 | +103% |
| Income taxes | 67/77 | €2,329 | €8,357 | +€6,028 | +259% |
| Profit (loss) for the period | 9904 | €13,292 | €23,423 | +€10,131 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,292 | €23,423 | +€10,131 | +76.2% |
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 19 October 2026 via checked.be.