ESPACES VERTS LEPERS: what changed
ESPACES VERTS LEPERS
Largest movements
- Tangible fixed assets -€14,303
down €14,303 (-32.0%), from €44,672 to €30,369
- Receivables within one year +€7,621
up €7,621 (+16.8%), from €45,306 to €52,926
of which Other amounts receivable: +€15,510
- Cash +€2,776
up €2,776 (+25.3%), from €10,984 to €13,760
mainly Other debts (+€40,000) and Net result for the year (+€25,146)
- Other debts +€40,000
up €40,000 (+267%), from €15,000 to €55,000
- Profit (loss) carried forward -€29,854
down €29,854 (-69.3%), from €43,110 to €13,255
- Trade debts -€10,272
down €10,272 (-89.2%), from €11,519 to €1,247
- Debts after one year -€7,103
down €7,103 (-40.2%), from €17,663 to €10,561
- Tax, wage and social debts +€3,007
up €3,007 (+51.8%), from €5,806 to €8,812
of which Taxes: +€3,007
- Gross operating margin -€14,966
down €14,966 (-25.1%), from €59,652 to €44,686
- Staff costs -€2,815
no longer reported in 2025 (was €2,815)
- Taxes -€1,781
down €1,781 (-34.6%), from €5,144 to €3,364
- Financial income +€1,066
up €1,066 (+138%), from €773 to €1,839
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 | €101,922 | €97,978 | -€3,945 | -3.9% |
| Fixed assets | 21/28 | €44,922 | €30,619 | -€14,303 | -31.8% |
| Tangible fixed assets | 22/27 | €44,672 | €30,369 | -€14,303 | -32.0% |
| Plant, machinery and equipment | 23 | €11,594 | €7,332 | -€4,262 | -36.8% |
| Furniture and vehicles | 24 | €9,292 | €6,076 | -€3,216 | -34.6% |
| Leasing and similar rights | 25 | €23,786 | €16,962 | -€6,825 | -28.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €57,000 | €67,358 | +€10,359 | +18.2% |
| Stocks and contracts in progress | 3 | €710 | €561 | -€149 | -20.9% |
| Stocks | 30/36 | €710 | €561 | -€149 | -20.9% |
| Amounts receivable within one year | 40/41 | €45,306 | €52,926 | +€7,621 | +16.8% |
| Trade receivables | 40 | €19,682 | €11,793 | -€7,889 | -40.1% |
| Other amounts receivable | 41 | €25,623 | €41,133 | +€15,510 | +60.5% |
| Cash at bank and in hand | 54/58 | €10,984 | €13,760 | +€2,776 | +25.3% |
| Deferred charges and accrued income | 490/1 | - | €111 | +€111 | |
| Total equity and liabilities | 10/49 | €101,922 | €97,978 | -€3,945 | -3.9% |
| Equity | 10/15 | €45,110 | €15,255 | -€29,854 | -66.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,110 | €13,255 | -€29,854 | -69.3% |
| Amounts payable | 17/49 | €56,812 | €82,722 | +€25,910 | +45.6% |
| Amounts payable after more than one year | 17 | €17,663 | €10,561 | -€7,103 | -40.2% |
| Financial debts | 170/4 | €17,663 | €10,561 | -€7,103 | -40.2% |
| Amounts payable within one year | 42/48 | €39,149 | €72,162 | +€33,013 | +84.3% |
| Current portion of amounts payable after more than one year | 42 | €6,825 | €7,103 | +€278 | +4.1% |
| Trade debts | 44 | €11,519 | €1,247 | -€10,272 | -89.2% |
| Suppliers | 440/4 | €11,519 | €1,247 | -€10,272 | -89.2% |
| Taxes, remuneration and social security | 45 | €5,806 | €8,812 | +€3,007 | +51.8% |
| Taxes | 450/3 | €5,657 | €8,664 | +€3,007 | +53.1% |
| Remuneration and social security | 454/9 | €148 | €148 | = | 0.0% |
| Other amounts payable | 47/48 | €15,000 | €55,000 | +€40,000 | +267% |
| Remuneration, social security and pensions | 62 | €2,815 | - | -€2,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,620 | €16,051 | -€569 | -3.4% |
| Other operating charges | 640/8 | €1,100 | €856 | -€243 | -22.1% |
| Gross operating margin | 9900 | €59,652 | €44,686 | -€14,966 | -25.1% |
| Operating profit (loss) | 9901 | €39,117 | €27,779 | -€11,339 | -29.0% |
| Financial income | 75/76B | €773 | €1,839 | +€1,066 | +138% |
| Recurring financial income | 75 | €773 | €1,839 | +€1,066 | +138% |
| Financial charges | 65/66B | €1,315 | €1,109 | -€206 | -15.7% |
| Recurring financial charges | 65 | €1,315 | €1,109 | -€206 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €38,575 | €28,509 | -€10,066 | -26.1% |
| Income taxes | 67/77 | €5,144 | €3,364 | -€1,781 | -34.6% |
| Profit (loss) for the period | 9904 | €33,431 | €25,146 | -€8,285 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,431 | €25,146 | -€8,285 | -24.8% |
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 6 November 2026 via checked.be.