LESEPY: 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.
LESEPY
Largest movements
- Receivables within one year +€1,663
up €1,663 (+2.5%), from €66,512 to €68,175
- Cash +€801
up €801 (+78.1%), from €1,025 to €1,826
mainly Trade debts (+€6,440) and Net result for the year (+€3,258)
- Trade debts +€6,440
new in 2025: €6,440
- Tax, wage and social debts -€5,178
down €5,178 (-82.6%), from €6,265 to €1,087
- Profit (loss) carried forward +€3,258
up €3,258 (+44.1%), from €7,383 to €10,640
- Other debts -€2,134
down €2,134 (-4.1%), from €51,927 to €49,793
- Gross operating margin +€2,366
up €2,366, from -€1,122 to €1,244
- Taxes +€496
up €496 (+170.0%), from €292 to €787
- Financial charges -€139
down €139 (-48.1%), from €289 to €150
- Financial income +€106
up €106 (+3.2%), from €3,335 to €3,440
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 | €69,575 | €71,960 | +€2,385 | +3.4% |
| Fixed assets | 21/28 | €2,039 | €1,960 | -€79 | -3.9% |
| Tangible fixed assets | 22/27 | €2,039 | €1,960 | -€79 | -3.9% |
| Land and buildings | 22 | €2,039 | €1,960 | -€79 | -3.9% |
| Current assets | 29/58 | €67,537 | €70,001 | +€2,464 | +3.6% |
| Amounts receivable within one year | 40/41 | €66,512 | €68,175 | +€1,663 | +2.5% |
| Other amounts receivable | 41 | €66,512 | €68,175 | +€1,663 | +2.5% |
| Cash at bank and in hand | 54/58 | €1,025 | €1,826 | +€801 | +78.1% |
| Total equity and liabilities | 10/49 | €69,575 | €71,960 | +€2,385 | +3.4% |
| Equity | 10/15 | €11,383 | €14,640 | +€3,258 | +28.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,383 | €10,640 | +€3,258 | +44.1% |
| Amounts payable | 17/49 | €58,193 | €57,320 | -€873 | -1.5% |
| Amounts payable within one year | 42/48 | €58,193 | €57,320 | -€873 | -1.5% |
| Trade debts | 44 | - | €6,440 | +€6,440 | |
| Suppliers | 440/4 | - | €6,440 | +€6,440 | |
| Taxes, remuneration and social security | 45 | €6,265 | €1,087 | -€5,178 | -82.6% |
| Taxes | 450/3 | €6,265 | €1,087 | -€5,178 | -82.6% |
| Other amounts payable | 47/48 | €51,927 | €49,793 | -€2,134 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €88 | +€0 | +0.3% |
| Other operating charges | 640/8 | €400 | €402 | +€2 | +0.4% |
| Gross operating margin | 9900 | -€1,122 | €1,244 | +€2,366 | |
| Operating profit (loss) | 9901 | -€1,609 | €755 | +€2,364 | |
| Financial income | 75/76B | €3,335 | €3,440 | +€106 | +3.2% |
| Recurring financial income | 75 | €3,335 | €3,440 | +€106 | +3.2% |
| Financial charges | 65/66B | €289 | €150 | -€139 | -48.1% |
| Recurring financial charges | 65 | €289 | €150 | -€139 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €1,436 | €4,045 | +€2,608 | +181.6% |
| Income taxes | 67/77 | €292 | €787 | +€496 | +170.0% |
| Profit (loss) for the period | 9904 | €1,145 | €3,258 | +€2,113 | +184.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,145 | €3,258 | +€2,113 | +184.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.