LeapLabs: 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.
LeapLabs
Largest movements
- Cash +€23,058
up €23,058 (+13.5%), from €171,280 to €194,338
mainly Other debts (+€71,851) and Net result for the year (+€70,941)
- Tangible fixed assets -€8,392
down €8,392 (-4.1%), from €206,050 to €197,658
of which Land and buildings: -€4,266
- Receivables within one year +€6,886
up €6,886 (+44.6%), from €15,438 to €22,325
of which Trade receivables: +€6,897
- Other debts +€71,851
up €71,851 (+135.2%), from €53,141 to €124,991
- Reserves -€43,850
down €43,850 (-18.9%), from €231,400 to €187,550
- Gross operating margin -€8,321
down €8,321 (-7.1%), from €117,828 to €109,507
- Taxes -€3,607
down €3,607 (-15.2%), from €23,678 to €20,071
- Financial charges +€3,414
up €3,414 (+71.5%), from €4,777 to €8,192
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 | €395,598 | €418,457 | +€22,859 | +5.8% |
| Fixed assets | 21/28 | €206,050 | €197,658 | -€8,392 | -4.1% |
| Tangible fixed assets | 22/27 | €206,050 | €197,658 | -€8,392 | -4.1% |
| Land and buildings | 22 | €190,688 | €186,422 | -€4,266 | -2.2% |
| Plant, machinery and equipment | 23 | €4,899 | €3,904 | -€996 | -20.3% |
| Furniture and vehicles | 24 | €7,956 | €5,595 | -€2,361 | -29.7% |
| Other tangible fixed assets | 26 | €2,506 | €1,736 | -€769 | -30.7% |
| Current assets | 29/58 | €189,548 | €220,799 | +€31,251 | +16.5% |
| Amounts receivable within one year | 40/41 | €15,438 | €22,325 | +€6,886 | +44.6% |
| Trade receivables | 40 | €15,428 | €22,325 | +€6,897 | +44.7% |
| Other amounts receivable | 41 | €11 | €0 | -€11 | -100.0% |
| Cash at bank and in hand | 54/58 | €171,280 | €194,338 | +€23,058 | +13.5% |
| Deferred charges and accrued income | 490/1 | €2,830 | €4,137 | +€1,307 | +46.2% |
| Total equity and liabilities | 10/49 | €395,598 | €418,457 | +€22,859 | +5.8% |
| Equity | 10/15 | €236,426 | €192,566 | -€43,859 | -18.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €231,400 | €187,550 | -€43,850 | -18.9% |
| Distributable reserves | 133 | €231,400 | €187,550 | -€43,850 | -18.9% |
| Profit (loss) carried forward | 14 | €26 | €16 | -€9 | -37.0% |
| Amounts payable | 17/49 | €159,173 | €225,891 | +€66,718 | +41.9% |
| Amounts payable after more than one year | 17 | €63,000 | €63,000 | = | 0.0% |
| Financial debts | 170/4 | €63,000 | €63,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,374 | €162,891 | +€69,517 | +74.4% |
| Trade debts | 44 | €3,767 | €2,753 | -€1,014 | -26.9% |
| Suppliers | 440/4 | €3,767 | €2,753 | -€1,014 | -26.9% |
| Taxes, remuneration and social security | 45 | €36,467 | €35,147 | -€1,320 | -3.6% |
| Taxes | 450/3 | €36,467 | €35,147 | -€1,320 | -3.6% |
| Other amounts payable | 47/48 | €53,141 | €124,991 | +€71,851 | +135.2% |
| Accrued charges and deferred income | 492/3 | €2,798 | €0 | -€2,798 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,229 | €8,392 | +€1,163 | +16.1% |
| Other operating charges | 640/8 | €802 | €1,918 | +€1,116 | +139.3% |
| Gross operating margin | 9900 | €117,828 | €109,507 | -€8,321 | -7.1% |
| Operating profit (loss) | 9901 | €109,797 | €99,197 | -€10,600 | -9.7% |
| Financial income | 75/76B | €0 | €7 | +€7 | +65500.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +65500.0% |
| Financial charges | 65/66B | €4,777 | €8,192 | +€3,414 | +71.5% |
| Recurring financial charges | 65 | €4,777 | €8,192 | +€3,414 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €105,020 | €91,012 | -€14,008 | -13.3% |
| Income taxes | 67/77 | €23,678 | €20,071 | -€3,607 | -15.2% |
| Profit (loss) for the period | 9904 | €81,342 | €70,941 | -€10,401 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,342 | €70,941 | -€10,401 | -12.8% |
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 6 October 2026 via checked.be.