LEAPHY: 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.
LEAPHY
Largest movements
- Receivables within one year +€2,031
up €2,031 (+51.0%), from €3,985 to €6,017
of which Trade receivables: +€2,103
- Cash -€75
down €75 (-78.9%), from €95 to €20
mainly Net result for the year (-€14,892) and Trade debts (-€14,215)
- Other debts +€33,783
up €33,783 (+25.3%), from €133,529 to €167,312
- Profit (loss) carried forward -€14,949
down €14,949 (-3.6%), from -€418,409 to -€433,358
- Trade debts -€14,215
down €14,215 (-30.2%), from €47,098 to €32,883
- Tax, wage and social debts -€1,713
down €1,713 (-100.0%), from €1,713 to €0
- Short-term financial debts -€949
down €949 (-100.0%), from €949 to €0
- Financial charges -€3,060
down €3,060 (-96.1%), from €3,184 to €124
- Gross operating margin +€3,003
up €3,003 (+17.9%), from -€16,739 to -€13,736
- Other operating charges +€230
up €230 (+28.7%), from €802 to €1,032
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 | €4,081 | €6,037 | +€1,956 | +47.9% |
| Current assets | 29/58 | €4,081 | €6,037 | +€1,956 | +47.9% |
| Amounts receivable within one year | 40/41 | €3,985 | €6,017 | +€2,031 | +51.0% |
| Trade receivables | 40 | €2,551 | €4,654 | +€2,103 | +82.4% |
| Other amounts receivable | 41 | €1,435 | €1,363 | -€72 | -5.0% |
| Cash at bank and in hand | 54/58 | €95 | €20 | -€75 | -78.9% |
| Total equity and liabilities | 10/49 | €4,081 | €6,037 | +€1,956 | +47.9% |
| Equity | 10/15 | -€186,709 | -€201,658 | -€14,949 | -8.0% |
| Contributions | 10/11 | €231,700 | €231,700 | = | 0.0% |
| Capital | 10 | €231,700 | €231,700 | = | 0.0% |
| Issued capital | 100 | €231,700 | €231,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€418,409 | -€433,358 | -€14,949 | -3.6% |
| Amounts payable | 17/49 | €190,790 | €207,695 | +€16,905 | +8.9% |
| Amounts payable after more than one year | 17 | €7,500 | €7,500 | = | 0.0% |
| Financial debts | 170/4 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €183,290 | €200,195 | +€16,905 | +9.2% |
| Financial debts | 43 | €949 | €0 | -€949 | -100.0% |
| Credit institutions | 430/8 | €949 | €0 | -€949 | -100.0% |
| Trade debts | 44 | €47,098 | €32,883 | -€14,215 | -30.2% |
| Suppliers | 440/4 | €47,098 | €32,883 | -€14,215 | -30.2% |
| Taxes, remuneration and social security | 45 | €1,713 | €0 | -€1,713 | -100.0% |
| Taxes | 450/3 | €1,713 | €0 | -€1,713 | -100.0% |
| Other amounts payable | 47/48 | €133,529 | €167,312 | +€33,783 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €802 | €1,032 | +€230 | +28.7% |
| Gross operating margin | 9900 | -€16,739 | -€13,736 | +€3,003 | +17.9% |
| Operating profit (loss) | 9901 | -€17,541 | -€14,768 | +€2,773 | +15.8% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €3,184 | €124 | -€3,060 | -96.1% |
| Recurring financial charges | 65 | €3,184 | €124 | -€3,060 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,725 | -€14,892 | +€5,833 | +28.1% |
| Profit (loss) for the period | 9904 | -€20,725 | -€14,892 | +€5,833 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,725 | -€14,892 | +€5,833 | +28.1% |
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 9 October 2026 via checked.be.