Leap: 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.
Leap
Largest movements
- Current investments +€19,925
up €19,925 (+40.3%), from €49,400 to €69,325
- Cash +€19,416
up €19,416 (+116.5%), from €16,665 to €36,081
mainly Net result for the year (+€36,373) and Tax, wage and social debts (+€11,231)
- Receivables within one year +€12,460
up €12,460 (+222.5%), from €5,601 to €18,062
of which Other amounts receivable: +€7,047
- Tangible fixed assets -€4,433
down €4,433 (-23.8%), from €18,654 to €14,221
of which Furniture and vehicles: -€8,171
- Reserves +€36,373
up €36,373 (+45.7%), from €79,533 to €115,906
- Tax, wage and social debts +€11,231
up €11,231 (+157.2%), from €7,143 to €18,373
- Gross operating margin +€20,579
up €20,579 (+49.6%), from €41,457 to €62,035
- Taxes +€5,752
up €5,752 (+45.8%), from €12,567 to €18,320
- Depreciation +€4,735
up €4,735 (+114.7%), from €4,130 to €8,865
- Financial income +€1,584
up €1,584 (+122.4%), from €1,294 to €2,878
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 | €90,813 | €138,463 | +€47,650 | +52.5% |
| Fixed assets | 21/28 | €18,654 | €14,221 | -€4,433 | -23.8% |
| Tangible fixed assets | 22/27 | €18,654 | €14,221 | -€4,433 | -23.8% |
| Plant, machinery and equipment | 23 | €238 | €114 | -€124 | -52.0% |
| Furniture and vehicles | 24 | €15,370 | €7,199 | -€8,171 | -53.2% |
| Other tangible fixed assets | 26 | €3,045 | €6,907 | +€3,862 | +126.8% |
| Current assets | 29/58 | €72,159 | €124,242 | +€52,083 | +72.2% |
| Amounts receivable within one year | 40/41 | €5,601 | €18,062 | +€12,460 | +222.5% |
| Trade receivables | 40 | €4,683 | €10,096 | +€5,413 | +115.6% |
| Other amounts receivable | 41 | €919 | €7,966 | +€7,047 | +767.2% |
| Current investments | 50/53 | €49,400 | €69,325 | +€19,925 | +40.3% |
| Cash at bank and in hand | 54/58 | €16,665 | €36,081 | +€19,416 | +116.5% |
| Deferred charges and accrued income | 490/1 | €493 | €774 | +€281 | +57.1% |
| Total equity and liabilities | 10/49 | €90,813 | €138,463 | +€47,650 | +52.5% |
| Equity | 10/15 | €82,533 | €118,906 | +€36,373 | +44.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,533 | €115,906 | +€36,373 | +45.7% |
| Distributable reserves | 133 | €79,533 | €115,906 | +€36,373 | +45.7% |
| Amounts payable | 17/49 | €8,279 | €19,557 | +€11,277 | +136.2% |
| Amounts payable within one year | 42/48 | €8,279 | €19,557 | +€11,277 | +136.2% |
| Trade debts | 44 | €1,137 | €1,183 | +€47 | +4.1% |
| Suppliers | 440/4 | €1,137 | €1,183 | +€47 | +4.1% |
| Taxes, remuneration and social security | 45 | €7,143 | €18,373 | +€11,231 | +157.2% |
| Taxes | 450/3 | €7,143 | €18,373 | +€11,231 | +157.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,130 | €8,865 | +€4,735 | +114.7% |
| Other operating charges | 640/8 | €1,027 | €728 | -€299 | -29.1% |
| Gross operating margin | 9900 | €41,457 | €62,035 | +€20,579 | +49.6% |
| Operating profit (loss) | 9901 | €36,300 | €52,442 | +€16,142 | +44.5% |
| Financial income | 75/76B | €1,294 | €2,878 | +€1,584 | +122.4% |
| Recurring financial income | 75 | €1,294 | €2,878 | +€1,584 | +122.4% |
| Financial charges | 65/66B | €366 | €628 | +€262 | +71.7% |
| Recurring financial charges | 65 | €366 | €628 | +€262 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €37,228 | €54,692 | +€17,464 | +46.9% |
| Income taxes | 67/77 | €12,567 | €18,320 | +€5,752 | +45.8% |
| Profit (loss) for the period | 9904 | €24,661 | €36,373 | +€11,712 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,661 | €36,373 | +€11,712 | +47.5% |
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 11 October 2026 via checked.be.