Leaps & Bounds: 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.
Leaps & Bounds
Largest movements
- Financial fixed assets +€25,000
new in 2025: €25,000
- Cash -€4,333
down €4,333 (-3.3%), from €132,649 to €128,316
mainly Investment in fixed assets (net) (-€25,000) and Tax, wage and social debts (-€14,955)
- Receivables within one year -€3,589
down €3,589 (-6.4%), from €56,319 to €52,730
of which Trade receivables: -€11,669
- Tangible fixed assets -€3,019
down €3,019 (-12.3%), from €24,450 to €21,430
- Reserves +€35,384
up €35,384 (+21.0%), from €168,413 to €203,797
- Tax, wage and social debts -€14,955
down €14,955 (-41.5%), from €35,998 to €21,043
of which Taxes: -€12,055
- Trade debts -€6,173
down €6,173 (-90.7%), from €6,809 to €636
- Gross operating margin -€15,205
down €15,205 (-21.8%), from €69,695 to €54,490
- Taxes -€1,838
down €1,838 (-13.8%), from €13,366 to €11,528
- Depreciation -€772
down €772 (-20.4%), from €3,791 to €3,019
- Financial charges +€708
up €708 (+41.9%), from €1,690 to €2,398
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 | €213,417 | €227,476 | +€14,059 | +6.6% |
| Fixed assets | 21/28 | €24,450 | €46,430 | +€21,981 | +89.9% |
| Tangible fixed assets | 22/27 | €24,450 | €21,430 | -€3,019 | -12.3% |
| Land and buildings | 22 | €24,450 | €21,430 | -€3,019 | -12.3% |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €188,968 | €181,046 | -€7,922 | -4.2% |
| Amounts receivable within one year | 40/41 | €56,319 | €52,730 | -€3,589 | -6.4% |
| Trade receivables | 40 | €30,976 | €19,307 | -€11,669 | -37.7% |
| Other amounts receivable | 41 | €25,343 | €33,423 | +€8,080 | +31.9% |
| Cash at bank and in hand | 54/58 | €132,649 | €128,316 | -€4,333 | -3.3% |
| Total equity and liabilities | 10/49 | €213,417 | €227,476 | +€14,059 | +6.6% |
| Equity | 10/15 | €170,413 | €205,797 | +€35,384 | +20.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €168,413 | €203,797 | +€35,384 | +21.0% |
| Distributable reserves | 133 | €168,413 | €203,797 | +€35,384 | +21.0% |
| Amounts payable | 17/49 | €43,004 | €21,679 | -€21,325 | -49.6% |
| Amounts payable within one year | 42/48 | €42,807 | €21,679 | -€21,128 | -49.4% |
| Trade debts | 44 | €6,809 | €636 | -€6,173 | -90.7% |
| Suppliers | 440/4 | €6,809 | €636 | -€6,173 | -90.7% |
| Taxes, remuneration and social security | 45 | €35,998 | €21,043 | -€14,955 | -41.5% |
| Taxes | 450/3 | €33,098 | €21,043 | -€12,055 | -36.4% |
| Remuneration and social security | 454/9 | €2,900 | €0 | -€2,900 | -100% |
| Accrued charges and deferred income | 492/3 | €197 | €0 | -€197 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,791 | €3,019 | -€772 | -20.4% |
| Other operating charges | 640/8 | €2,783 | €2,162 | -€621 | -22.3% |
| Gross operating margin | 9900 | €69,695 | €54,490 | -€15,205 | -21.8% |
| Operating profit (loss) | 9901 | €63,121 | €49,309 | -€13,812 | -21.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,690 | €2,398 | +€708 | +41.9% |
| Recurring financial charges | 65 | €1,690 | €2,398 | +€708 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €61,431 | €46,911 | -€14,520 | -23.6% |
| Income taxes | 67/77 | €13,366 | €11,528 | -€1,838 | -13.8% |
| Profit (loss) for the period | 9904 | €48,066 | €35,384 | -€12,682 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,066 | €35,384 | -€12,682 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.