LeSharp: 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.
LeSharp
Largest movements
- Cash +€12,870
up €12,870 (+2572.5%), from €500 to €13,370
mainly Net result for the year (+€10,630) and Other debts (+€6,638)
- Receivables within one year +€11,460
up €11,460 (+276.5%), from €4,145 to €15,605
- Tangible fixed assets +€491
up €491 (+15.6%), from €3,137 to €3,628
of which Furniture and vehicles: +€651
- Profit (loss) carried forward +€10,630
up €10,630 (+36.4%), from -€29,200 to -€18,571
- Other debts +€6,638
up €6,638 (+27.2%), from €24,421 to €31,059
- Tax, wage and social debts +€5,609
up €5,609 (+165.6%), from €3,386 to €8,996
- Trade debts +€5,388
up €5,388 (+142.3%), from €3,788 to €9,176
- Advances received -€3,405
down €3,405 (-100.0%), from €3,405 to €0
- Gross operating margin +€29,049
up €29,049, from -€17,154 to €11,895
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 | €7,799 | €32,660 | +€24,860 | +318.7% |
| Fixed assets | 21/28 | €3,137 | €3,628 | +€491 | +15.6% |
| Tangible fixed assets | 22/27 | €3,137 | €3,628 | +€491 | +15.6% |
| Plant, machinery and equipment | 23 | €281 | €121 | -€160 | -56.9% |
| Furniture and vehicles | 24 | €2,856 | €3,507 | +€651 | +22.8% |
| Current assets | 29/58 | €4,662 | €29,032 | +€24,369 | +522.7% |
| Amounts receivable within one year | 40/41 | €4,145 | €15,605 | +€11,460 | +276.5% |
| Trade receivables | 40 | €4,145 | €15,605 | +€11,460 | +276.5% |
| Cash at bank and in hand | 54/58 | €500 | €13,370 | +€12,870 | +2572.5% |
| Deferred charges and accrued income | 490/1 | €17 | €56 | +€39 | +231.6% |
| Total equity and liabilities | 10/49 | €7,799 | €32,660 | +€24,860 | +318.7% |
| Equity | 10/15 | -€27,200 | -€16,571 | +€10,630 | +39.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,200 | -€18,571 | +€10,630 | +36.4% |
| Amounts payable | 17/49 | €35,000 | €49,231 | +€14,231 | +40.7% |
| Amounts payable within one year | 42/48 | €35,000 | €49,231 | +€14,231 | +40.7% |
| Trade debts | 44 | €3,788 | €9,176 | +€5,388 | +142.3% |
| Suppliers | 440/4 | €3,788 | €9,176 | +€5,388 | +142.3% |
| Advances received on contracts in progress | 46 | €3,405 | €0 | -€3,405 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,386 | €8,996 | +€5,609 | +165.6% |
| Taxes | 450/3 | €3,386 | €8,996 | +€5,609 | +165.6% |
| Other amounts payable | 47/48 | €24,421 | €31,059 | +€6,638 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €1,101 | +€104 | +10.5% |
| Gross operating margin | 9900 | -€17,154 | €11,895 | +€29,049 | |
| Operating profit (loss) | 9901 | -€18,150 | €10,794 | +€28,945 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €156 | €165 | +€9 | +5.4% |
| Recurring financial charges | 65 | €156 | €165 | +€9 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,299 | €10,630 | +€28,928 | |
| Profit (loss) for the period | 9904 | -€18,299 | €10,630 | +€28,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,299 | €10,630 | +€28,928 |
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 9 October 2026 via checked.be.