LEAP ADVISOR: 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 ADVISOR
Largest movements
- Cash -€136,192
down €136,192 (-68.2%), from €199,555 to €63,363
mainly Other debts (-€174,012) and Investment in fixed assets (net) (-€19,162)
- Intangible fixed assets -€42,534
down €42,534 (-100.0%), from €42,534 to €0
- Current investments -€19,545
down €19,545 (-100.0%), from €19,545 to €0
- Receivables within one year +€8,821
up €8,821 (+16.3%), from €54,175 to €62,996
of which Trade receivables: +€26,632
- Stocks and contracts +€4,146
new in 2025: €4,146
- Other debts -€174,012
down €174,012 (-92.4%), from €188,392 to €14,380
- Reserves -€17,584
down €17,584 (-13.7%), from €128,440 to €110,856
- Tax, wage and social debts +€5,478
up €5,478 (+55.6%), from €9,848 to €15,326
- Gross operating margin -€43,580
down €43,580 (-41.6%), from €104,659 to €61,079
- Financial income -€9,146
down €9,146 (-100.0%), from €9,147 to €1
- Taxes -€6,295
down €6,295 (-52.4%), from €12,006 to €5,711
- Depreciation +€5,317
up €5,317 (+9.3%), from €57,047 to €62,364
- Financial charges -€2,001
down €2,001 (-21.1%), from €9,483 to €7,482
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 | €371,183 | €185,546 | -€185,637 | -50.0% |
| Fixed assets | 21/28 | €92,779 | €49,578 | -€43,201 | -46.6% |
| Intangible fixed assets | 21 | €42,534 | €0 | -€42,534 | -100.0% |
| Tangible fixed assets | 22/27 | €50,205 | €49,538 | -€667 | -1.3% |
| Land and buildings | 22 | €23,075 | €14,006 | -€9,069 | -39.3% |
| Furniture and vehicles | 24 | €27,130 | €24,398 | -€2,732 | -10.1% |
| Other tangible fixed assets | 26 | - | €11,134 | +€11,134 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €278,404 | €135,968 | -€142,436 | -51.2% |
| Stocks and contracts in progress | 3 | - | €4,146 | +€4,146 | |
| Stocks | 30/36 | - | €4,146 | +€4,146 | |
| Amounts receivable within one year | 40/41 | €54,175 | €62,996 | +€8,821 | +16.3% |
| Trade receivables | 40 | €36,365 | €62,996 | +€26,632 | +73.2% |
| Other amounts receivable | 41 | €17,810 | €0 | -€17,810 | -100.0% |
| Current investments | 50/53 | €19,545 | €0 | -€19,545 | -100.0% |
| Cash at bank and in hand | 54/58 | €199,555 | €63,363 | -€136,192 | -68.2% |
| Deferred charges and accrued income | 490/1 | €5,129 | €5,463 | +€334 | +6.5% |
| Total equity and liabilities | 10/49 | €371,183 | €185,546 | -€185,637 | -50.0% |
| Equity | 10/15 | €147,040 | €129,456 | -€17,584 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,440 | €110,856 | -€17,584 | -13.7% |
| Distributable reserves | 133 | €128,440 | €110,856 | -€17,584 | -13.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €224,143 | €56,090 | -€168,053 | -75.0% |
| Amounts payable within one year | 42/48 | €219,470 | €50,178 | -€169,292 | -77.1% |
| Financial debts | 43 | €1,315 | €1,066 | -€249 | -18.9% |
| Credit institutions | 430/8 | €1,315 | €1,066 | -€249 | -18.9% |
| Trade debts | 44 | €19,915 | €19,405 | -€510 | -2.6% |
| Suppliers | 440/4 | €19,915 | €19,405 | -€510 | -2.6% |
| Taxes, remuneration and social security | 45 | €9,848 | €15,326 | +€5,478 | +55.6% |
| Taxes | 450/3 | €9,848 | €15,326 | +€5,478 | +55.6% |
| Other amounts payable | 47/48 | €188,392 | €14,380 | -€174,012 | -92.4% |
| Accrued charges and deferred income | 492/3 | €4,673 | €5,912 | +€1,239 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,047 | €62,364 | +€5,317 | +9.3% |
| Other operating charges | 640/8 | €1,143 | €1,440 | +€297 | +26.0% |
| Gross operating margin | 9900 | €104,659 | €61,079 | -€43,580 | -41.6% |
| Operating profit (loss) | 9901 | €46,469 | -€2,725 | -€49,194 | |
| Financial income | 75/76B | €9,147 | €1 | -€9,146 | -100.0% |
| Recurring financial income | 75 | €9,147 | €1 | -€9,146 | -100.0% |
| Financial charges | 65/66B | €9,483 | €7,482 | -€2,001 | -21.1% |
| Recurring financial charges | 65 | €9,483 | €7,482 | -€2,001 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €46,132 | -€10,207 | -€56,339 | |
| Income taxes | 67/77 | €12,006 | €5,711 | -€6,295 | -52.4% |
| Profit (loss) for the period | 9904 | €34,126 | -€15,918 | -€50,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,126 | -€15,918 | -€50,044 |
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 12 October 2026 via checked.be.