LEPER: 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.
LEPER
Largest movements
- Cash +€47,860
up €47,860 (+85.2%), from €56,145 to €104,005
mainly Other debts (+€85,649) and Net result for the year (+€56,992)
- Tangible fixed assets -€4,778
down €4,778 (-57.4%), from €8,331 to €3,553
- Receivables within one year -€3,539
down €3,539 (-19.0%), from €18,589 to €15,051
of which Trade receivables: -€3,267
- Other debts +€85,649
up €85,649 (+14031.6%), from €610 to €86,259
- Reserves -€43,008
down €43,008 (-63.5%), from €67,701 to €24,692
- Current portion of long-term debt -€8,667
down €8,667 (-100.0%), from €8,667 to €0
- Tax, wage and social debts +€5,246
up €5,246 (+92.5%), from €5,674 to €10,920
of which Taxes: +€2,946
- Gross operating margin -€6,854
down €6,854 (-7.9%), from €87,057 to €80,203
- Depreciation -€4,230
down €4,230 (-34.2%), from €12,378 to €8,148
- Taxes -€1,739
down €1,739 (-10.8%), from €16,058 to €14,318
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 | €85,679 | €125,634 | +€39,955 | +46.6% |
| Fixed assets | 21/28 | €8,331 | €3,553 | -€4,778 | -57.4% |
| Tangible fixed assets | 22/27 | €8,331 | €3,553 | -€4,778 | -57.4% |
| Furniture and vehicles | 24 | €8,331 | €3,553 | -€4,778 | -57.4% |
| Current assets | 29/58 | €77,348 | €122,081 | +€44,733 | +57.8% |
| Amounts receivable within one year | 40/41 | €18,589 | €15,051 | -€3,539 | -19.0% |
| Trade receivables | 40 | €17,545 | €14,278 | -€3,267 | -18.6% |
| Other amounts receivable | 41 | €1,044 | €773 | -€272 | -26.0% |
| Cash at bank and in hand | 54/58 | €56,145 | €104,005 | +€47,860 | +85.2% |
| Deferred charges and accrued income | 490/1 | €2,613 | €3,026 | +€413 | +15.8% |
| Total equity and liabilities | 10/49 | €85,679 | €125,634 | +€39,955 | +46.6% |
| Equity | 10/15 | €70,701 | €27,692 | -€43,008 | -60.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,701 | €24,692 | -€43,008 | -63.5% |
| Distributable reserves | 133 | €67,701 | €24,692 | -€43,008 | -63.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,979 | €97,942 | +€82,963 | +553.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €14,979 | €97,942 | +€82,963 | +553.9% |
| Current portion of amounts payable after more than one year | 42 | €8,667 | €0 | -€8,667 | -100.0% |
| Trade debts | 44 | €27 | €762 | +€735 | +2700.5% |
| Suppliers | 440/4 | €27 | €762 | +€735 | +2700.5% |
| Taxes, remuneration and social security | 45 | €5,674 | €10,920 | +€5,246 | +92.5% |
| Taxes | 450/3 | €5,674 | €8,620 | +€2,946 | +51.9% |
| Remuneration and social security | 454/9 | €0 | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €610 | €86,259 | +€85,649 | +14031.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,378 | €8,148 | -€4,230 | -34.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €304 | +€304 | |
| Gross operating margin | 9900 | €87,057 | €80,203 | -€6,854 | -7.9% |
| Operating profit (loss) | 9901 | €74,291 | €71,352 | -€2,939 | -4.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €42 | €42 | -€0 | -0.1% |
| Recurring financial charges | 65 | €42 | €42 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €74,249 | €71,310 | -€2,939 | -4.0% |
| Income taxes | 67/77 | €16,058 | €14,318 | -€1,739 | -10.8% |
| Profit (loss) for the period | 9904 | €58,192 | €56,992 | -€1,200 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,192 | €56,992 | -€1,200 | -2.1% |
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 8 October 2026 via checked.be.