LEPLAN: what changed
LEPLAN
Largest movements
- Cash +€153,475
up €153,475 (+832%), from €18,450 to €171,924
mainly Net result for the year (+€348,333) and Depreciation (+€24,771)
- Receivables within one year +€134,555
up €134,555 (+16.6%), from €809,002 to €943,557
of which Other amounts receivable: +€134,555
- Tangible fixed assets -€24,771
down €24,771 (-13.3%), from €186,396 to €161,624
of which Furniture and vehicles: -€24,771
- Reserves +€348,333
up €348,333 (+24.2%), from €1.4m to €1.8m
of which Distributable reserves: +€179,933
- Other debts -€69,496
down €69,496 (-56.9%), from €122,201 to €52,705
- Tax, wage and social debts -€19,898
down €19,898 (-45.3%), from €43,964 to €24,066
- Gross operating margin -€37,562
down €37,562 (-7.6%), from €491,051 to €453,489
- Financial income +€16,775
up €16,775 (+85.8%), from €19,550 to €36,325
- Taxes -€12,446
down €12,446 (-10.1%), from €122,833 to €110,388
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,625,488 | €1,897,189 | +€271,700 | +16.7% |
| Fixed assets | 21/28 | €186,396 | €161,624 | -€24,771 | -13.3% |
| Tangible fixed assets | 22/27 | €186,396 | €161,624 | -€24,771 | -13.3% |
| Furniture and vehicles | 24 | €91,396 | €66,624 | -€24,771 | -27.1% |
| Other tangible fixed assets | 26 | €95,000 | €95,000 | = | 0.0% |
| Current assets | 29/58 | €1,439,093 | €1,735,564 | +€296,472 | +20.6% |
| Amounts receivable within one year | 40/41 | €809,002 | €943,557 | +€134,555 | +16.6% |
| Trade receivables | 40 | €53,240 | €53,240 | = | 0.0% |
| Other amounts receivable | 41 | €755,762 | €890,317 | +€134,555 | +17.8% |
| Current investments | 50/53 | €604,380 | €604,380 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,450 | €171,924 | +€153,475 | +832% |
| Deferred charges and accrued income | 490/1 | €7,261 | €15,703 | +€8,442 | +116% |
| Total equity and liabilities | 10/49 | €1,625,488 | €1,897,189 | +€271,700 | +16.7% |
| Equity | 10/15 | €1,454,640 | €1,809,173 | +€354,533 | +24.4% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,442,240 | €1,790,573 | +€348,333 | +24.2% |
| Tax-exempt reserves | 132 | - | €168,400 | +€168,400 | |
| Distributable reserves | 133 | €1,442,240 | €1,622,173 | +€179,933 | +12.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €170,848 | €88,016 | -€82,832 | -48.5% |
| Amounts payable within one year | 42/48 | €166,582 | €82,536 | -€84,045 | -50.5% |
| Trade debts | 44 | €417 | €5,766 | +€5,349 | +1,283% |
| Suppliers | 440/4 | €417 | €5,766 | +€5,349 | +1,283% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €43,964 | €24,066 | -€19,898 | -45.3% |
| Taxes | 450/3 | €43,964 | €24,066 | -€19,898 | -45.3% |
| Other amounts payable | 47/48 | €122,201 | €52,705 | -€69,496 | -56.9% |
| Accrued charges and deferred income | 492/3 | €4,266 | €5,479 | +€1,213 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,771 | €24,771 | = | 0.0% |
| Other operating charges | 640/8 | €764 | €788 | +€24 | +3.1% |
| Gross operating margin | 9900 | €491,051 | €453,489 | -€37,562 | -7.6% |
| Operating profit (loss) | 9901 | €465,516 | €427,930 | -€37,586 | -8.1% |
| Financial income | 75/76B | €19,550 | €36,325 | +€16,775 | +85.8% |
| Recurring financial income | 75 | €19,550 | €36,325 | +€16,775 | +85.8% |
| Financial charges | 65/66B | €4,451 | €5,535 | +€1,084 | +24.4% |
| Recurring financial charges | 65 | €4,451 | €5,535 | +€1,084 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €480,615 | €458,720 | -€21,895 | -4.6% |
| Income taxes | 67/77 | €122,833 | €110,388 | -€12,446 | -10.1% |
| Profit (loss) for the period | 9904 | €357,782 | €348,333 | -€9,449 | -2.6% |
| Transfer to tax-exempt reserves | 689 | - | €168,400 | +€168,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €357,782 | €179,933 | -€177,849 | -49.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.