Leap Technologies: 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 Technologies
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€104,799
down €104,799 (-41.5%), from €252,810 to €148,011
mainly Current investments (-€250,000) and Receivables within one year (-€25,239)
- Receivables within one year +€25,239
up €25,239 (+62.9%), from €40,130 to €65,369
- Reserves +€147,041
up €147,041 (+58.8%), from €250,282 to €397,323
- Tax, wage and social debts +€24,046
up €24,046 (+64.1%), from €37,542 to €61,588
- Gross operating margin +€41,769
up €41,769 (+29.1%), from €143,530 to €185,300
- Taxes +€10,700
up €10,700 (+39.8%), from €26,863 to €37,563
- Financial income +€2,186
up €2,186 (+242%), from €903 to €3,089
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 | €303,372 | €474,569 | +€171,197 | +56.4% |
| Fixed assets | 21/28 | €5,463 | €5,998 | +€535 | +9.8% |
| Tangible fixed assets | 22/27 | €5,213 | €5,748 | +€535 | +10.3% |
| Plant, machinery and equipment | 23 | €773 | €1,674 | +€901 | +117% |
| Furniture and vehicles | 24 | €4,441 | €4,074 | -€367 | -8.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €297,909 | €468,571 | +€170,663 | +57.3% |
| Amounts receivable within one year | 40/41 | €40,130 | €65,369 | +€25,239 | +62.9% |
| Trade receivables | 40 | €40,130 | €65,369 | +€25,239 | +62.9% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €252,810 | €148,011 | -€104,799 | -41.5% |
| Deferred charges and accrued income | 490/1 | €4,969 | €5,191 | +€222 | +4.5% |
| Total equity and liabilities | 10/49 | €303,372 | €474,569 | +€171,197 | +56.4% |
| Equity | 10/15 | €255,282 | €402,323 | +€147,041 | +57.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €250,282 | €397,323 | +€147,041 | +58.8% |
| Distributable reserves | 133 | €250,282 | €397,323 | +€147,041 | +58.8% |
| Amounts payable | 17/49 | €48,090 | €72,246 | +€24,156 | +50.2% |
| Amounts payable within one year | 42/48 | €40,028 | €62,901 | +€22,873 | +57.1% |
| Trade debts | 44 | €2,486 | €1,313 | -€1,173 | -47.2% |
| Suppliers | 440/4 | €2,486 | €1,313 | -€1,173 | -47.2% |
| Taxes, remuneration and social security | 45 | €37,542 | €61,588 | +€24,046 | +64.1% |
| Taxes | 450/3 | €37,542 | €61,588 | +€24,046 | +64.1% |
| Accrued charges and deferred income | 492/3 | €8,062 | €9,345 | +€1,283 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €2,232 | +€927 | +71.0% |
| Other operating charges | 640/8 | €237 | €1,121 | +€884 | +374% |
| Gross operating margin | 9900 | €143,530 | €185,300 | +€41,769 | +29.1% |
| Operating profit (loss) | 9901 | €141,988 | €181,947 | +€39,959 | +28.1% |
| Financial income | 75/76B | €903 | €3,089 | +€2,186 | +242% |
| Recurring financial income | 75 | €903 | €3,089 | +€2,186 | +242% |
| Financial charges | 65/66B | €118 | €431 | +€313 | +266% |
| Recurring financial charges | 65 | €118 | €431 | +€313 | +266% |
| Profit (loss) for the period before taxes | 9903 | €142,774 | €184,605 | +€41,831 | +29.3% |
| Income taxes | 67/77 | €26,863 | €37,563 | +€10,700 | +39.8% |
| Profit (loss) for the period | 9904 | €115,910 | €147,041 | +€31,131 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €115,910 | €147,041 | +€31,131 | +26.9% |
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.