LEPREVAN: 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.
LEPREVAN
Largest movements
- Receivables within one year -€330,569
down €330,569 (-98.3%), from €336,308 to €5,739
of which Other amounts receivable: -€333,109
- Cash -€68,867
down €68,867 (-55.0%), from €125,146 to €56,279
mainly Trade debts (-€346,185) and Debts after one year (-€167,316)
- Deferred charges and accrued income +€24,075
up €24,075 (+360.6%), from €6,676 to €30,751
- Stocks and contracts -€23,289
down €23,289 (-37.3%), from €62,396 to €39,107
- Trade debts -€346,185
down €346,185 (-84.9%), from €407,765 to €61,580
- Debts after one year -€167,316
down €167,316 (-11.8%), from €1.4m to €1.3m
- Current portion of long-term debt +€86,224
up €86,224 (+96.1%), from €89,764 to €175,988
- Profit (loss) carried forward +€24,254
up €24,254 (+11.3%), from -€214,497 to -€190,243
- Gross operating margin +€86,178
up €86,178 (+8.5%), from €1.0m to €1.1m
- Staff costs +€65,328
up €65,328 (+8.3%), from €786,963 to €852,291
- Depreciation +€25,090
up €25,090 (+23.0%), from €109,137 to €134,227
- Financial charges +€15,965
up €15,965 (+33.8%), from €47,210 to €63,175
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.
Cash bridge derived
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 | €1,842,603 | €1,448,033 | -€394,570 | -21.4% |
| Fixed assets | 21/28 | €1,299,577 | €1,303,657 | +€4,080 | +0.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €1,299,577 | €1,303,657 | +€4,080 | +0.3% |
| Land and buildings | 22 | €1,154,803 | €1,093,427 | -€61,376 | -5.3% |
| Plant, machinery and equipment | 23 | €98,078 | €128,735 | +€30,657 | +31.3% |
| Furniture and vehicles | 24 | €22,553 | €65,507 | +€42,954 | +190.5% |
| Other tangible fixed assets | 26 | €24,143 | €15,987 | -€8,156 | -33.8% |
| Current assets | 29/58 | €543,026 | €144,376 | -€398,650 | -73.4% |
| Amounts receivable after more than one year | 29 | €12,500 | €12,500 | = | 0.0% |
| Other amounts receivable | 291 | €12,500 | €12,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €62,396 | €39,107 | -€23,289 | -37.3% |
| Stocks | 30/36 | €62,396 | €39,107 | -€23,289 | -37.3% |
| Amounts receivable within one year | 40/41 | €336,308 | €5,739 | -€330,569 | -98.3% |
| Trade receivables | 40 | €3,017 | €5,557 | +€2,540 | +84.2% |
| Other amounts receivable | 41 | €333,291 | €182 | -€333,109 | -99.9% |
| Cash at bank and in hand | 54/58 | €125,146 | €56,279 | -€68,867 | -55.0% |
| Deferred charges and accrued income | 490/1 | €6,676 | €30,751 | +€24,075 | +360.6% |
| Total equity and liabilities | 10/49 | €1,842,603 | €1,448,033 | -€394,570 | -21.4% |
| Equity | 10/15 | -€124,497 | -€100,243 | +€24,254 | +19.5% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€214,497 | -€190,243 | +€24,254 | +11.3% |
| Amounts payable | 17/49 | €1,967,100 | €1,548,276 | -€418,824 | -21.3% |
| Amounts payable after more than one year | 17 | €1,421,855 | €1,254,539 | -€167,316 | -11.8% |
| Financial debts | 170/4 | €1,421,855 | €1,254,539 | -€167,316 | -11.8% |
| Amounts payable within one year | 42/48 | €541,135 | €286,437 | -€254,698 | -47.1% |
| Current portion of amounts payable after more than one year | 42 | €89,764 | €175,988 | +€86,224 | +96.1% |
| Trade debts | 44 | €407,765 | €61,580 | -€346,185 | -84.9% |
| Suppliers | 440/4 | €407,765 | €61,580 | -€346,185 | -84.9% |
| Advances received on contracts in progress | 46 | - | €7,530 | +€7,530 | |
| Taxes, remuneration and social security | 45 | €39,998 | €40,603 | +€605 | +1.5% |
| Taxes | 450/3 | €8,358 | €10,285 | +€1,927 | +23.1% |
| Remuneration and social security | 454/9 | €31,640 | €30,318 | -€1,322 | -4.2% |
| Other amounts payable | 47/48 | €3,608 | €736 | -€2,872 | -79.6% |
| Accrued charges and deferred income | 492/3 | €4,110 | €7,300 | +€3,190 | +77.6% |
| Non-recurring operating income | 76A | - | €6,128 | +€6,128 | |
| Remuneration, social security and pensions | 62 | €786,963 | €852,291 | +€65,328 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,137 | €134,227 | +€25,090 | +23.0% |
| Other operating charges | 640/8 | €19,629 | €21,088 | +€1,459 | +7.4% |
| Gross operating margin | 9900 | €1,008,946 | €1,095,124 | +€86,178 | +8.5% |
| Operating profit (loss) | 9901 | €93,217 | €87,519 | -€5,698 | -6.1% |
| Financial income | 75/76B | €233 | €377 | +€144 | +61.9% |
| Recurring financial income | 75 | €233 | €377 | +€144 | +61.9% |
| Financial charges | 65/66B | €47,210 | €63,175 | +€15,965 | +33.8% |
| Recurring financial charges | 65 | €47,210 | €63,175 | +€15,965 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €46,240 | €24,721 | -€21,519 | -46.5% |
| Income taxes | 67/77 | €411 | €467 | +€56 | +13.6% |
| Profit (loss) for the period | 9904 | €45,829 | €24,254 | -€21,575 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,829 | €24,254 | -€21,575 | -47.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.