Leplae Industries: 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.
Leplae Industries
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€3,548
down €3,548 (-22.8%), from €15,594 to €12,046
- Depreciation -€1,205
down €1,205 (-58.6%), from €2,057 to €853
- Taxes -€933
down €933 (-16.3%), from €5,722 to €4,789
- Financial income -€915
down €915 (-2.4%), from €37,476 to €36,561
- Staff costs +€225
up €225 (+0.9%), from €26,411 to €26,636
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 | €2,044,433 | €2,051,959 | +€7,526 | +0.4% |
| Fixed assets | 21/28 | €158,630 | €157,777 | -€853 | -0.5% |
| Tangible fixed assets | 22/27 | €158,630 | €157,777 | -€853 | -0.5% |
| Land and buildings | 22 | €156,895 | €156,476 | -€419 | -0.3% |
| Plant, machinery and equipment | 23 | €1,735 | €1,301 | -€434 | -25.0% |
| Current assets | 29/58 | €1,885,803 | €1,894,182 | +€8,379 | +0.4% |
| Amounts receivable after more than one year | 29 | €1,600,320 | €1,600,000 | -€320 | 0.0% |
| Other amounts receivable | 291 | €1,600,320 | €1,600,000 | -€320 | 0.0% |
| Amounts receivable within one year | 40/41 | - | €3,288 | +€3,288 | |
| Other amounts receivable | 41 | - | €3,288 | +€3,288 | |
| Current investments | 50/53 | €264,699 | €264,699 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,784 | €26,195 | +€5,411 | +26.0% |
| Total equity and liabilities | 10/49 | €2,044,433 | €2,051,959 | +€7,526 | +0.4% |
| Equity | 10/15 | €2,011,090 | €2,023,940 | +€12,850 | +0.6% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €811,090 | €823,940 | +€12,850 | +1.6% |
| Non-distributable reserves | 130/1 | €120,000 | €120,000 | = | 0.0% |
| Legal reserve | 130 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €691,090 | €703,940 | +€12,850 | +1.9% |
| Amounts payable | 17/49 | €33,343 | €28,019 | -€5,324 | -16.0% |
| Amounts payable within one year | 42/48 | €33,343 | €28,019 | -€5,324 | -16.0% |
| Trade debts | 44 | €128 | €121 | -€7 | -5.1% |
| Suppliers | 440/4 | €128 | €121 | -€7 | -5.1% |
| Taxes, remuneration and social security | 45 | €5,955 | €0 | -€5,955 | -100% |
| Taxes | 450/3 | €5,955 | €0 | -€5,955 | -100% |
| Other amounts payable | 47/48 | €27,261 | €27,898 | +€638 | +2.3% |
| Remuneration, social security and pensions | 62 | €26,411 | €26,636 | +€225 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,057 | €853 | -€1,205 | -58.6% |
| Other operating charges | 640/8 | €3,272 | €3,374 | +€102 | +3.1% |
| Gross operating margin | 9900 | €15,594 | €12,046 | -€3,548 | -22.8% |
| Operating profit (loss) | 9901 | -€16,147 | -€18,816 | -€2,670 | -16.5% |
| Financial income | 75/76B | €37,476 | €36,561 | -€915 | -2.4% |
| Recurring financial income | 75 | €37,476 | €36,561 | -€915 | -2.4% |
| Financial charges | 65/66B | €39 | €106 | +€67 | +171% |
| Recurring financial charges | 65 | €39 | €106 | +€67 | +171% |
| Profit (loss) for the period before taxes | 9903 | €21,291 | €17,639 | -€3,652 | -17.2% |
| Income taxes | 67/77 | €5,722 | €4,789 | -€933 | -16.3% |
| Profit (loss) for the period | 9904 | €15,568 | €12,850 | -€2,719 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,568 | €12,850 | -€2,719 | -17.5% |
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 19 October 2026 via checked.be.