LEP CENTRUM DANIEL: 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.
LEP CENTRUM DANIEL
Largest movements
- Receivables within one year +€19,203
up €19,203 (+184.4%), from €10,412 to €29,615
of which Trade receivables: +€17,724
- Cash -€5,946
down €5,946 (-5.3%), from €112,889 to €106,942
mainly Receivables within one year (-€19,203) and Stocks and contracts (-€4,170)
- Stocks and contracts +€4,170
up €4,170 (+201.2%), from €2,073 to €6,243
- Reserves +€6,709
up €6,709 (+5.9%), from €113,604 to €120,314
of which Distributable reserves: +€6,709
- Trade debts +€5,111
up €5,111 (+2173.9%), from €235 to €5,346
- Tax, wage and social debts +€4,741
up €4,741 (+316.6%), from €1,497 to €6,238
- Gross operating margin +€8,044
up €8,044 (+220.8%), from €3,643 to €11,687
- Taxes +€2,587
up €2,587 (+168.8%), from €1,533 to €4,120
- Other operating charges -€369
down €369 (-27.9%), from €1,323 to €954
- Depreciation +€126
up €126 (+29.9%), from €420 to €545
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 | €127,737 | €144,298 | +€16,562 | +13.0% |
| Fixed assets | 21/28 | €2,363 | €1,498 | -€865 | -36.6% |
| Tangible fixed assets | 22/27 | €2,043 | €1,498 | -€545 | -26.7% |
| Plant, machinery and equipment | 23 | €132 | - | -€132 | |
| Furniture and vehicles | 24 | €1,911 | €1,498 | -€413 | -21.6% |
| Financial fixed assets | 28 | €320 | - | -€320 | |
| Current assets | 29/58 | €125,374 | €142,800 | +€17,427 | +13.9% |
| Stocks and contracts in progress | 3 | €2,073 | €6,243 | +€4,170 | +201.2% |
| Stocks | 30/36 | €2,073 | €6,243 | +€4,170 | +201.2% |
| Amounts receivable within one year | 40/41 | €10,412 | €29,615 | +€19,203 | +184.4% |
| Trade receivables | 40 | €7,006 | €24,730 | +€17,724 | +253.0% |
| Other amounts receivable | 41 | €3,406 | €4,885 | +€1,480 | +43.4% |
| Cash at bank and in hand | 54/58 | €112,889 | €106,942 | -€5,946 | -5.3% |
| Total equity and liabilities | 10/49 | €127,737 | €144,298 | +€16,562 | +13.0% |
| Equity | 10/15 | €126,004 | €132,714 | +€6,709 | +5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €113,604 | €120,314 | +€6,709 | +5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €111,744 | €118,454 | +€6,709 | +6.0% |
| Amounts payable | 17/49 | €1,732 | €11,585 | +€9,852 | +568.7% |
| Amounts payable within one year | 42/48 | €1,732 | €11,585 | +€9,852 | +568.7% |
| Trade debts | 44 | €235 | €5,346 | +€5,111 | +2173.9% |
| Suppliers | 440/4 | €235 | €5,346 | +€5,111 | +2173.9% |
| Taxes, remuneration and social security | 45 | €1,497 | €6,238 | +€4,741 | +316.6% |
| Taxes | 450/3 | €1,497 | €6,238 | +€4,741 | +316.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €545 | +€126 | +29.9% |
| Other operating charges | 640/8 | €1,323 | €954 | -€369 | -27.9% |
| Gross operating margin | 9900 | €3,643 | €11,687 | +€8,044 | +220.8% |
| Operating profit (loss) | 9901 | €1,900 | €10,187 | +€8,288 | +436.3% |
| Financial income | 75/76B | €642 | €712 | +€71 | +11.0% |
| Recurring financial income | 75 | €642 | €712 | +€71 | +11.0% |
| Financial charges | 65/66B | - | €70 | +€70 | |
| Recurring financial charges | 65 | - | €70 | +€70 | |
| Profit (loss) for the period before taxes | 9903 | €2,541 | €10,829 | +€8,288 | +326.1% |
| Income taxes | 67/77 | €1,533 | €4,120 | +€2,587 | +168.8% |
| Profit (loss) for the period | 9904 | €1,009 | €6,709 | +€5,701 | +565.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,009 | €6,709 | +€5,701 | +565.1% |
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.