LEPORELLO: 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.
LEPORELLO
Largest movements
- Receivables within one year -€21,736
down €21,736 (-77.4%), from €28,072 to €6,336
of which Trade receivables: -€20,195
- Cash -€1,113
down €1,113 (-100%), from €1,113 to €0
mainly Net result for the year (-€13,781) and Trade debts (-€13,593)
- Profit (loss) carried forward -€13,781
down €13,781 (-9.4%), from -€146,540 to -€160,321
- Trade debts -€13,593
down €13,593 (-84.5%), from €16,085 to €2,493
- Other debts +€5,986
up €5,986 (+4.6%), from €129,800 to €135,786
- Tax, wage and social debts -€1,396
down €1,396 (-98.3%), from €1,420 to €24
- Gross operating margin -€6,203
down €6,203 (-96.1%), from -€6,456 to -€12,659
- Other operating charges +€674
up €674 (+532%), from €127 to €801
- Depreciation -€182
down €182 (-100%), from €182 to €0
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 | €29,586 | €6,652 | -€22,934 | -77.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €29,586 | €6,652 | -€22,934 | -77.5% |
| Amounts receivable within one year | 40/41 | €28,072 | €6,336 | -€21,736 | -77.4% |
| Trade receivables | 40 | €26,025 | €5,830 | -€20,195 | -77.6% |
| Other amounts receivable | 41 | €2,047 | €505 | -€1,541 | -75.3% |
| Current investments | 50/53 | €66 | €66 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,113 | €0 | -€1,113 | -100% |
| Deferred charges and accrued income | 490/1 | €336 | €250 | -€86 | -25.5% |
| Total equity and liabilities | 10/49 | €29,586 | €6,652 | -€22,934 | -77.5% |
| Equity | 10/15 | -€117,908 | -€131,689 | -€13,781 | -11.7% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €2,603 | €2,603 | = | 0.0% |
| Distributable reserves | 133 | €2,603 | €2,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,540 | -€160,321 | -€13,781 | -9.4% |
| Amounts payable | 17/49 | €147,495 | €138,341 | -€9,154 | -6.2% |
| Amounts payable within one year | 42/48 | €147,495 | €138,341 | -€9,154 | -6.2% |
| Financial debts | 43 | €190 | €38 | -€151 | -79.9% |
| Credit institutions | 430/8 | €190 | €38 | -€151 | -79.9% |
| Trade debts | 44 | €16,085 | €2,493 | -€13,593 | -84.5% |
| Suppliers | 440/4 | €16,085 | €2,493 | -€13,593 | -84.5% |
| Taxes, remuneration and social security | 45 | €1,420 | €24 | -€1,396 | -98.3% |
| Taxes | 450/3 | €1,420 | €24 | -€1,396 | -98.3% |
| Other amounts payable | 47/48 | €129,800 | €135,786 | +€5,986 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €0 | -€182 | -100% |
| Other operating charges | 640/8 | €127 | €801 | +€674 | +532% |
| Gross operating margin | 9900 | -€6,456 | -€12,659 | -€6,203 | -96.1% |
| Operating profit (loss) | 9901 | -€6,764 | -€13,459 | -€6,695 | -99.0% |
| Financial charges | 65/66B | €276 | €321 | +€46 | +16.5% |
| Recurring financial charges | 65 | €276 | €321 | +€46 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,040 | -€13,781 | -€6,741 | -95.8% |
| Profit (loss) for the period | 9904 | -€7,040 | -€13,781 | -€6,741 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,040 | -€13,781 | -€6,741 | -95.8% |
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 26 October 2026 via checked.be.