LEPPAKAS: what changed
Two fiscal 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.
LEPPAKAS
Largest movements
- Stocks and contracts +€28,111
up €28,111 (+32.6%), from €86,306 to €114,417
- Deferred charges and accrued income -€8,074
down €8,074 (-96.8%), from €8,339 to €265
- Tangible fixed assets -€2,394
down €2,394 (-11.4%), from €21,064 to €18,670
of which Other tangible fixed assets: -€2,165
- Formation expenses -€2,152
no longer reported in 2024 (was €2,152)
- Receivables within one year -€1,591
down €1,591 (-23.9%), from €6,664 to €5,073
of which Other amounts receivable: -€4,874
- Other debts +€32,128
up €32,128 (+25.3%), from €127,107 to €159,235
- Profit (loss) carried forward -€13,303
down €13,303 (-60.7%), from -€21,932 to -€35,235
- Trade debts -€3,410
down €3,410 (-59.9%), from €5,697 to €2,286
- Advances received -€1,600
no longer reported in 2024 (was €1,600)
- Gross operating margin +€11,471
up €11,471 (+67.1%), from -€17,087 to -€5,616
- Depreciation +€2,815
up €2,815 (+162.6%), from €1,731 to €4,546
- Other operating charges -€345
down €345 (-47.1%), from €732 to €387
- Financial income -€188
down €188 (-85.3%), from €220 to €32
- Financial charges +€183
up €183 (+7.0%), from €2,602 to €2,785
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,721 | €138,536 | +€13,815 | +11.1% |
| Formation expenses | 20 | €2,152 | - | -€2,152 | |
| Fixed assets | 21/28 | €21,064 | €18,670 | -€2,394 | -11.4% |
| Tangible fixed assets | 22/27 | €21,064 | €18,670 | -€2,394 | -11.4% |
| Plant, machinery and equipment | 23 | €1,075 | €846 | -€229 | -21.3% |
| Other tangible fixed assets | 26 | €19,989 | €17,824 | -€2,165 | -10.8% |
| Current assets | 29/58 | €101,505 | €119,867 | +€18,361 | +18.1% |
| Stocks and contracts in progress | 3 | €86,306 | €114,417 | +€28,111 | +32.6% |
| Stocks | 30/36 | €86,306 | €114,417 | +€28,111 | +32.6% |
| Amounts receivable within one year | 40/41 | €6,664 | €5,073 | -€1,591 | -23.9% |
| Trade receivables | 40 | €413 | €3,696 | +€3,283 | +794.4% |
| Other amounts receivable | 41 | €6,251 | €1,377 | -€4,874 | -78.0% |
| Cash at bank and in hand | 54/58 | €195 | €111 | -€84 | -43.0% |
| Deferred charges and accrued income | 490/1 | €8,339 | €265 | -€8,074 | -96.8% |
| Total equity and liabilities | 10/49 | €124,721 | €138,536 | +€13,815 | +11.1% |
| Equity | 10/15 | -€11,932 | -€25,235 | -€13,303 | -111.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,932 | -€35,235 | -€13,303 | -60.7% |
| Amounts payable | 17/49 | €136,653 | €163,771 | +€27,118 | +19.8% |
| Amounts payable within one year | 42/48 | €134,403 | €161,521 | +€27,118 | +20.2% |
| Trade debts | 44 | €5,697 | €2,286 | -€3,410 | -59.9% |
| Suppliers | 440/4 | €5,697 | €2,286 | -€3,410 | -59.9% |
| Advances received on contracts in progress | 46 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €127,107 | €159,235 | +€32,128 | +25.3% |
| Accrued charges and deferred income | 492/3 | €2,250 | €2,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €4,546 | +€2,815 | +162.6% |
| Other operating charges | 640/8 | €732 | €387 | -€345 | -47.1% |
| Gross operating margin | 9900 | -€17,087 | -€5,616 | +€11,471 | +67.1% |
| Operating profit (loss) | 9901 | -€19,550 | -€10,550 | +€9,001 | +46.0% |
| Financial income | 75/76B | €220 | €32 | -€188 | -85.3% |
| Recurring financial income | 75 | €220 | €32 | -€188 | -85.3% |
| Financial charges | 65/66B | €2,602 | €2,785 | +€183 | +7.0% |
| Recurring financial charges | 65 | €2,602 | €2,785 | +€183 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,932 | -€13,303 | +€8,629 | +39.3% |
| Profit (loss) for the period | 9904 | -€21,932 | -€13,303 | +€8,629 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,932 | -€13,303 | +€8,629 | +39.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.