LEPIFLO: 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.
LEPIFLO
Largest movements
- Receivables within one year -€1,911
down €1,911 (-12.7%), from €15,085 to €13,173
- Other debts +€8,615
up €8,615 (+118%), from €7,318 to €15,933
- Trade debts -€5,232
down €5,232 (-84.5%), from €6,188 to €956
- Tax, wage and social debts -€3,643
down €3,643 (-53.1%), from €6,857 to €3,214
of which Taxes: -€3,643
- Profit (loss) carried forward -€1,686
down €1,686 (-7.1%), from -€23,845 to -€25,530
- Taxes +€4,931
new in 2025: €4,931
- Gross operating margin +€2,220
up €2,220 (+67.2%), from €3,305 to €5,525
- Other operating charges +€1,012
up €1,012 (+261%), from €387 to €1,400
- Financial charges +€432
up €432 (+96.5%), from €448 to €880
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 | €15,119 | €13,173 | -€1,945 | -12.9% |
| Current assets | 29/58 | €15,119 | €13,173 | -€1,945 | -12.9% |
| Amounts receivable within one year | 40/41 | €15,085 | €13,173 | -€1,911 | -12.7% |
| Trade receivables | 40 | €15,085 | €13,173 | -€1,911 | -12.7% |
| Cash at bank and in hand | 54/58 | €34 | €0 | -€34 | -100% |
| Total equity and liabilities | 10/49 | €15,119 | €13,173 | -€1,945 | -12.9% |
| Equity | 10/15 | -€5,245 | -€6,930 | -€1,686 | -32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,845 | -€25,530 | -€1,686 | -7.1% |
| Amounts payable | 17/49 | €20,363 | €20,103 | -€260 | -1.3% |
| Amounts payable within one year | 42/48 | €20,363 | €20,103 | -€260 | -1.3% |
| Trade debts | 44 | €6,188 | €956 | -€5,232 | -84.5% |
| Suppliers | 440/4 | €6,188 | €956 | -€5,232 | -84.5% |
| Taxes, remuneration and social security | 45 | €6,857 | €3,214 | -€3,643 | -53.1% |
| Taxes | 450/3 | €6,857 | €3,214 | -€3,643 | -53.1% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €7,318 | €15,933 | +€8,615 | +118% |
| Other operating charges | 640/8 | €387 | €1,400 | +€1,012 | +261% |
| Gross operating margin | 9900 | €3,305 | €5,525 | +€2,220 | +67.2% |
| Operating profit (loss) | 9901 | €2,918 | €4,125 | +€1,208 | +41.4% |
| Financial charges | 65/66B | €448 | €880 | +€432 | +96.5% |
| Recurring financial charges | 65 | €448 | €880 | +€432 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | €2,470 | €3,245 | +€776 | +31.4% |
| Income taxes | 67/77 | - | €4,931 | +€4,931 | |
| Profit (loss) for the period | 9904 | €2,470 | -€1,686 | -€4,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,470 | -€1,686 | -€4,155 |
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 17 October 2026 via checked.be.