LEAP AHEAD: what changed
Two fiscal 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 AHEAD
Largest movements
- Cash +€34,208
up €34,208 (+307.9%), from €11,110 to €45,318
mainly Net result for the year (+€50,898) and Tax, wage and social debts (+€9,807)
- Tangible fixed assets +€15,270
up €15,270 (+68.3%), from €22,371 to €37,641
of which Other tangible fixed assets: +€9,710
- Deferred charges and accrued income -€1,208
down €1,208 (-42.8%), from €2,822 to €1,614
- Receivables within one year +€1,154
up €1,154 (+7.9%), from €14,544 to €15,698
of which Trade receivables: +€737
- Profit (loss) carried forward +€50,898
up €50,898 (+254.5%), from €20,000 to €70,898
- Other debts -€10,278
down €10,278 (-100.0%), from €10,278 to €0
- Tax, wage and social debts +€9,807
up €9,807 (+61.4%), from €15,981 to €25,789
of which Taxes: +€7,807
- Trade debts -€1,004
down €1,004 (-63.2%), from €1,588 to €584
- Gross operating margin +€29,998
up €29,998 (+73.3%), from €40,937 to €70,935
- Taxes +€6,712
up €6,712 (+75.2%), from €8,930 to €15,643
- Depreciation +€1,087
up €1,087 (+95.9%), from €1,134 to €2,220
- Financial charges +€983
up €983 (+169.5%), from €580 to €1,563
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 | €50,847 | €100,271 | +€49,424 | +97.2% |
| Fixed assets | 21/28 | €22,371 | €37,641 | +€15,270 | +68.3% |
| Tangible fixed assets | 22/27 | €22,371 | €37,641 | +€15,270 | +68.3% |
| Furniture and vehicles | 24 | €1,406 | €6,965 | +€5,560 | +395.6% |
| Other tangible fixed assets | 26 | €20,965 | €30,675 | +€9,710 | +46.3% |
| Current assets | 29/58 | €28,476 | €62,630 | +€34,154 | +119.9% |
| Amounts receivable within one year | 40/41 | €14,544 | €15,698 | +€1,154 | +7.9% |
| Trade receivables | 40 | €13,333 | €14,070 | +€737 | +5.5% |
| Other amounts receivable | 41 | €1,211 | €1,628 | +€417 | +34.4% |
| Cash at bank and in hand | 54/58 | €11,110 | €45,318 | +€34,208 | +307.9% |
| Deferred charges and accrued income | 490/1 | €2,822 | €1,614 | -€1,208 | -42.8% |
| Total equity and liabilities | 10/49 | €50,847 | €100,271 | +€49,424 | +97.2% |
| Equity | 10/15 | €23,000 | €73,898 | +€50,898 | +221.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,000 | €70,898 | +€50,898 | +254.5% |
| Amounts payable | 17/49 | €27,847 | €26,373 | -€1,475 | -5.3% |
| Amounts payable within one year | 42/48 | €27,847 | €26,373 | -€1,475 | -5.3% |
| Trade debts | 44 | €1,588 | €584 | -€1,004 | -63.2% |
| Suppliers | 440/4 | €1,588 | €584 | -€1,004 | -63.2% |
| Taxes, remuneration and social security | 45 | €15,981 | €25,789 | +€9,807 | +61.4% |
| Taxes | 450/3 | €15,981 | €23,789 | +€7,807 | +48.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €10,278 | €0 | -€10,278 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,134 | €2,220 | +€1,087 | +95.9% |
| Other operating charges | 640/8 | €126 | €711 | +€584 | +462.1% |
| Gross operating margin | 9900 | €40,937 | €70,935 | +€29,998 | +73.3% |
| Operating profit (loss) | 9901 | €39,677 | €68,004 | +€28,327 | +71.4% |
| Financial income | 75/76B | €111 | €100 | -€11 | -9.9% |
| Recurring financial income | 75 | €111 | €100 | -€11 | -9.9% |
| Financial charges | 65/66B | €580 | €1,563 | +€983 | +169.5% |
| Recurring financial charges | 65 | €580 | €1,563 | +€983 | +169.5% |
| Profit (loss) for the period before taxes | 9903 | €39,208 | €66,541 | +€27,333 | +69.7% |
| Income taxes | 67/77 | €8,930 | €15,643 | +€6,712 | +75.2% |
| Profit (loss) for the period | 9904 | €30,278 | €50,898 | +€20,620 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,278 | €50,898 | +€20,620 | +68.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.