LEPLAE STIJN: 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 STIJN
Largest movements
- Cash +€12,017
up €12,017 (+40.7%), from €29,548 to €41,565
mainly Other debts (+€11,643) and Depreciation (+€8,765)
- Tangible fixed assets -€8,765
down €8,765 (-31.7%), from €27,674 to €18,909
- Other debts +€11,643
up €11,643 (+50.6%), from €23,014 to €34,657
- Profit (loss) carried forward -€10,011
down €10,011 (-62.3%), from €16,080 to €6,069
- Tax, wage and social debts +€3,219
up €3,219 (+240%), from €1,342 to €4,562
- Reserves -€1,860
down €1,860 (-100%), from €1,860 to €0
- Gross operating margin -€1,544
down €1,544 (-6.6%), from €23,448 to €21,904
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 | €61,109 | €64,045 | +€2,936 | +4.8% |
| Fixed assets | 21/28 | €27,674 | €18,909 | -€8,765 | -31.7% |
| Tangible fixed assets | 22/27 | €27,674 | €18,909 | -€8,765 | -31.7% |
| Furniture and vehicles | 24 | €27,674 | €18,909 | -€8,765 | -31.7% |
| Current assets | 29/58 | €33,434 | €45,135 | +€11,701 | +35.0% |
| Amounts receivable within one year | 40/41 | €3,594 | €3,417 | -€177 | -4.9% |
| Trade receivables | 40 | €3,434 | €266 | -€3,168 | -92.2% |
| Other amounts receivable | 41 | €160 | €3,150 | +€2,991 | +1,873% |
| Cash at bank and in hand | 54/58 | €29,548 | €41,565 | +€12,017 | +40.7% |
| Deferred charges and accrued income | 490/1 | €293 | €154 | -€139 | -47.4% |
| Total equity and liabilities | 10/49 | €61,109 | €64,045 | +€2,936 | +4.8% |
| Equity | 10/15 | €36,540 | €24,669 | -€11,871 | -32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | €16,080 | €6,069 | -€10,011 | -62.3% |
| Amounts payable | 17/49 | €24,569 | €39,376 | +€14,807 | +60.3% |
| Amounts payable within one year | 42/48 | €24,569 | €39,376 | +€14,807 | +60.3% |
| Trade debts | 44 | €213 | €158 | -€55 | -25.7% |
| Suppliers | 440/4 | €213 | €158 | -€55 | -25.7% |
| Taxes, remuneration and social security | 45 | €1,342 | €4,562 | +€3,219 | +240% |
| Taxes | 450/3 | €1,342 | €4,562 | +€3,219 | +240% |
| Other amounts payable | 47/48 | €23,014 | €34,657 | +€11,643 | +50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,765 | €8,765 | = | 0.0% |
| Other operating charges | 640/8 | €1,081 | €1,115 | +€33 | +3.1% |
| Gross operating margin | 9900 | €23,448 | €21,904 | -€1,544 | -6.6% |
| Operating profit (loss) | 9901 | €13,602 | €12,024 | -€1,578 | -11.6% |
| Financial charges | 65/66B | €135 | €160 | +€25 | +18.5% |
| Recurring financial charges | 65 | €135 | €160 | +€25 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €13,467 | €11,864 | -€1,603 | -11.9% |
| Income taxes | 67/77 | €4,840 | €4,963 | +€122 | +2.5% |
| Profit (loss) for the period | 9904 | €8,626 | €6,902 | -€1,725 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,626 | €6,902 | -€1,725 | -20.0% |
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 29 October 2026 via checked.be.