Lepmos Automation: 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.
Lepmos Automation
Largest movements
- Receivables within one year -€35,072
down €35,072 (-29.7%), from €118,106 to €83,034
of which Trade receivables: -€31,342
- Cash +€34,051
up €34,051 (+202%), from €16,817 to €50,868
mainly Receivables within one year (+€35,072) and Trade debts (+€9,982)
- Stocks and contracts +€12,790
up €12,790 (+16.8%), from €76,081 to €88,871
- Trade debts +€9,982
up €9,982 (+61.3%), from €16,274 to €26,256
- Profit (loss) carried forward +€5,721
up €5,721 (+10.1%), from -€56,425 to -€50,704
- Staff costs -€29,135
down €29,135 (-79.4%), from €36,685 to €7,549
- Gross operating margin -€19,757
down €19,757 (-50.0%), from €39,523 to €19,766
- Other operating charges -€559
down €559 (-16.3%), from €3,430 to €2,870
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 | €227,206 | €240,867 | +€13,661 | +6.0% |
| Fixed assets | 21/28 | €5,990 | €7,858 | +€1,868 | +31.2% |
| Tangible fixed assets | 22/27 | €3,190 | €5,058 | +€1,868 | +58.6% |
| Plant, machinery and equipment | 23 | €1,523 | €906 | -€617 | -40.5% |
| Furniture and vehicles | 24 | €1,667 | €4,152 | +€2,485 | +149% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €221,216 | €233,009 | +€11,793 | +5.3% |
| Amounts receivable after more than one year | 29 | €7,000 | €7,000 | = | 0.0% |
| Other amounts receivable | 291 | €7,000 | €7,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €76,081 | €88,871 | +€12,790 | +16.8% |
| Stocks | 30/36 | €76,081 | €88,871 | +€12,790 | +16.8% |
| Amounts receivable within one year | 40/41 | €118,106 | €83,034 | -€35,072 | -29.7% |
| Trade receivables | 40 | €107,101 | €75,759 | -€31,342 | -29.3% |
| Other amounts receivable | 41 | €11,005 | €7,275 | -€3,730 | -33.9% |
| Cash at bank and in hand | 54/58 | €16,817 | €50,868 | +€34,051 | +202% |
| Deferred charges and accrued income | 490/1 | €3,213 | €3,237 | +€24 | +0.7% |
| Total equity and liabilities | 10/49 | €227,206 | €240,867 | +€13,661 | +6.0% |
| Equity | 10/15 | €194,669 | €200,390 | +€5,721 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,494 | €232,494 | = | 0.0% |
| Distributable reserves | 133 | €232,494 | €232,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,425 | -€50,704 | +€5,721 | +10.1% |
| Amounts payable | 17/49 | €32,537 | €40,476 | +€7,940 | +24.4% |
| Amounts payable within one year | 42/48 | €32,537 | €40,476 | +€7,940 | +24.4% |
| Financial debts | 43 | €766 | €707 | -€59 | -7.7% |
| Credit institutions | 430/8 | €766 | €707 | -€59 | -7.7% |
| Trade debts | 44 | €16,274 | €26,256 | +€9,982 | +61.3% |
| Suppliers | 440/4 | €16,274 | €26,256 | +€9,982 | +61.3% |
| Taxes, remuneration and social security | 45 | €3,538 | €2,040 | -€1,497 | -42.3% |
| Taxes | 450/3 | €150 | €2,040 | +€1,890 | +1,257% |
| Remuneration and social security | 454/9 | €3,387 | €0 | -€3,387 | -100% |
| Other amounts payable | 47/48 | €11,959 | €11,473 | -€486 | -4.1% |
| Remuneration, social security and pensions | 62 | €36,685 | €7,549 | -€29,135 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,548 | €3,443 | -€105 | -2.9% |
| Other operating charges | 640/8 | €3,430 | €2,870 | -€559 | -16.3% |
| Gross operating margin | 9900 | €39,523 | €19,766 | -€19,757 | -50.0% |
| Operating profit (loss) | 9901 | -€4,139 | €5,903 | +€10,042 | |
| Financial income | 75/76B | €349 | €306 | -€44 | -12.5% |
| Recurring financial income | 75 | €349 | €306 | -€44 | -12.5% |
| Financial charges | 65/66B | €372 | €288 | -€84 | -22.7% |
| Recurring financial charges | 65 | €372 | €288 | -€84 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,162 | €5,921 | +€10,083 | |
| Income taxes | 67/77 | €200 | €200 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€4,362 | €5,721 | +€10,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,362 | €5,721 | +€10,083 |
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 1 November 2026 via checked.be.