Leapfwd: what changed
Leapfwd
Largest movements
- Cash -€26,601
down €26,601 (-44.9%), from €59,279 to €32,678
mainly Tax, wage and social debts (-€10,825) and Investment in fixed assets (net) (-€8,793)
- Receivables within one year +€7,631
up €7,631 (+52.6%), from €14,520 to €22,151
of which Other amounts receivable: +€21,151
- Tangible fixed assets +€5,958
up €5,958 (+198%), from €3,004 to €8,962
of which Furniture and vehicles: +€5,442
- Tax, wage and social debts -€10,825
no longer reported in 2025 (was €10,825)
- Reserves -€8,750
down €8,750 (-15.6%), from €56,000 to €47,250
- Profit (loss) carried forward +€5,539
up €5,539 (+353%), from €1,567 to €7,106
- Accrued charges and deferred income +€1,102
up €1,102 (+53.9%), from €2,043 to €3,145
- Gross operating margin -€69,781
down €69,781 (-87.0%), from €80,167 to €10,387
- Taxes -€19,880
down €19,880 (-91.4%), from €21,744 to €1,865
- Depreciation +€2,253
up €2,253 (+387%), from €583 to €2,835
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 | €77,003 | €63,985 | -€13,018 | -16.9% |
| Fixed assets | 21/28 | €3,004 | €8,962 | +€5,958 | +198% |
| Tangible fixed assets | 22/27 | €3,004 | €8,962 | +€5,958 | +198% |
| Plant, machinery and equipment | 23 | €690 | €1,207 | +€516 | +74.8% |
| Furniture and vehicles | 24 | €2,314 | €7,755 | +€5,442 | +235% |
| Current assets | 29/58 | €73,999 | €55,023 | -€18,976 | -25.6% |
| Amounts receivable within one year | 40/41 | €14,520 | €22,151 | +€7,631 | +52.6% |
| Trade receivables | 40 | €14,520 | €1,000 | -€13,520 | -93.1% |
| Other amounts receivable | 41 | - | €21,151 | +€21,151 | |
| Cash at bank and in hand | 54/58 | €59,279 | €32,678 | -€26,601 | -44.9% |
| Deferred charges and accrued income | 490/1 | €200 | €195 | -€5 | -2.7% |
| Total equity and liabilities | 10/49 | €77,003 | €63,985 | -€13,018 | -16.9% |
| Equity | 10/15 | €61,567 | €58,356 | -€3,211 | -5.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €56,000 | €47,250 | -€8,750 | -15.6% |
| Distributable reserves | 133 | €56,000 | €47,250 | -€8,750 | -15.6% |
| Profit (loss) carried forward | 14 | €1,567 | €7,106 | +€5,539 | +353% |
| Amounts payable | 17/49 | €15,436 | €5,629 | -€9,807 | -63.5% |
| Amounts payable within one year | 42/48 | €13,393 | €2,484 | -€10,908 | -81.4% |
| Trade debts | 44 | €2,568 | €2,484 | -€84 | -3.3% |
| Suppliers | 440/4 | €2,568 | €2,484 | -€84 | -3.3% |
| Taxes, remuneration and social security | 45 | €10,825 | - | -€10,825 | |
| Taxes | 450/3 | €10,825 | - | -€10,825 | |
| Accrued charges and deferred income | 492/3 | €2,043 | €3,145 | +€1,102 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €2,835 | +€2,253 | +387% |
| Other operating charges | 640/8 | €118 | €173 | +€55 | +46.6% |
| Gross operating margin | 9900 | €80,167 | €10,387 | -€69,781 | -87.0% |
| Operating profit (loss) | 9901 | €79,467 | €7,379 | -€72,088 | -90.7% |
| Financial income | 75/76B | €0 | €138 | +€138 | +1,378,000% |
| Recurring financial income | 75 | €0 | €138 | +€138 | +1,378,000% |
| Financial charges | 65/66B | €155 | €113 | -€42 | -27.2% |
| Recurring financial charges | 65 | €155 | €113 | -€42 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €79,312 | €7,404 | -€71,908 | -90.7% |
| Income taxes | 67/77 | €21,744 | €1,865 | -€19,880 | -91.4% |
| Profit (loss) for the period | 9904 | €57,567 | €5,539 | -€52,028 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,567 | €5,539 | -€52,028 | -90.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.