LEPINE.be: what changed
LEPINE.be
Largest movements
- Cash +€100,020
up €100,020 (+253%), from €39,535 to €139,555
mainly Net result for the year (+€79,410) and Trade debts (+€26,050)
- Intangible fixed assets +€32,743
new in 2025: €32,743
- Receivables within one year +€22,025
new in 2025: €22,025
- Profit (loss) carried forward +€79,410
up €79,410 (+10,058%), from €790 to €80,200
- Trade debts +€26,050
new in 2025: €26,050
- Accrued charges and deferred income +€15,963
new in 2025: €15,963
- Short-term financial debts +€14,678
new in 2025: €14,678
- Tax, wage and social debts +€10,458
up €10,458 (+1,403%), from €745 to €11,203
- Gross operating margin +€112,012
up €112,012 (+10,581%), from €1,059 to €113,070
- Taxes +€26,207
up €26,207 (+9,957%), from €263 to €26,470
- Depreciation +€6,520
new in 2025: €6,520
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,535 | €194,323 | +€154,788 | +392% |
| Fixed assets | 21/28 | - | €32,743 | +€32,743 | |
| Intangible fixed assets | 21 | - | €32,743 | +€32,743 | |
| Current assets | 29/58 | €39,535 | €161,580 | +€122,045 | +309% |
| Amounts receivable within one year | 40/41 | - | €22,025 | +€22,025 | |
| Trade receivables | 40 | - | €22,025 | +€22,025 | |
| Cash at bank and in hand | 54/58 | €39,535 | €139,555 | +€100,020 | +253% |
| Total equity and liabilities | 10/49 | €39,535 | €194,323 | +€154,788 | +392% |
| Equity | 10/15 | €8,790 | €88,200 | +€79,410 | +903% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €790 | €80,200 | +€79,410 | +10,058% |
| Amounts payable | 17/49 | €30,745 | €106,123 | +€75,378 | +245% |
| Amounts payable within one year | 42/48 | €30,745 | €90,160 | +€59,415 | +193% |
| Financial debts | 43 | - | €14,678 | +€14,678 | |
| Credit institutions | 430/8 | - | €14,678 | +€14,678 | |
| Trade debts | 44 | - | €26,050 | +€26,050 | |
| Suppliers | 440/4 | - | €26,050 | +€26,050 | |
| Taxes, remuneration and social security | 45 | €745 | €11,203 | +€10,458 | +1,403% |
| Taxes | 450/3 | €745 | €11,203 | +€10,458 | +1,403% |
| Other amounts payable | 47/48 | €30,000 | €38,229 | +€8,229 | +27.4% |
| Accrued charges and deferred income | 492/3 | - | €15,963 | +€15,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,520 | +€6,520 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €1,059 | €113,070 | +€112,012 | +10,581% |
| Operating profit (loss) | 9901 | €1,059 | €106,163 | +€105,105 | +9,929% |
| Financial charges | 65/66B | €6 | €283 | +€277 | +4,730% |
| Recurring financial charges | 65 | €6 | €283 | +€277 | +4,730% |
| Profit (loss) for the period before taxes | 9903 | €1,053 | €105,880 | +€104,827 | +9,957% |
| Income taxes | 67/77 | €263 | €26,470 | +€26,207 | +9,957% |
| Profit (loss) for the period | 9904 | €790 | €79,410 | +€78,621 | +9,958% |
| Profit (loss) for the period to be appropriated | 9905 | €790 | €79,410 | +€78,621 | +9,958% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.