Lera-Plus (0810.696.207): financials and annual accounts

Lera-Plus

Brecht ·KBO/BCE: BE 0810.696.207

Line	2025	2024	2023	2022	2021	2018	2017	2016	2015	2014	2013	2012	2011	2010
Balance sheet: assets
Total assets`20/58`	409,327	513,440	417,307	454,220	342,095	165,005	217,038	176,164	110,726	130,944	284,095	316,448	147,474	40,552
Fixed assets`21/28`	73,979	72,319	72,319	71,179	68,193	20,638	26,838	13,584	16,872	13,180	24,208	40,663	11,658	6,957
Tangible fixed assets`22/27`	73,979	72,319	72,319	71,179	68,193	20,638	26,838	13,584	16,872	13,180	24,208	40,663	11,658	6,957
Plant, machinery and equipment`23`	8,419	7,683	7,683	6,543	3,557	1,710	1,600	675	198	298	397	496	-	-
Furniture and vehicles`24`	65,560	64,636	64,636	64,636	64,636	18,928	25,238	12,909	16,674	12,882	23,811	40,167	11,658	6,462
Current assets`29/58`	335,348	441,121	344,988	383,041	273,902	144,367	190,200	162,580	93,854	117,764	259,887	275,785	135,816	33,595
Stocks and contracts in progress`3`	46,381	73,445	132,345	161,778	22,450	117,808	101,947	41,052	41,052	14,841	2,810	66,180	-	-
Stocks`30/36`	46,381	73,445	132,345	161,778	22,450	117,808	101,947	41,052	41,052	14,841	2,810	66,180	-	-
Amounts receivable within one year`40/41`	78,002	156,711	94,052	102,672	136,271	19,724	75,857	120,751	37,799	47,238	160,912	207,165	125,776	31,697
Trade receivables`40`	78,002	-	31,375	76,086	111,220	-	5,385	11,026	1,423	36,163	123,487	-	125,776	-
Other amounts receivable`41`	-	156,711	62,677	26,586	25,051	19,724	70,472	109,725	36,376	11,075	37,425	207,165	-	31,697
Cash at bank and in hand`54/58`	210,965	210,965	118,591	118,591	115,181	6,835	12,396	777	15,003	55,585	96,165	2,440	10,040	1,898
Deferred charges and accrued income`490/1`	-	-	-	-	-	-	-	-	-	100	-	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	409,327	513,440	417,307	454,220	342,095	165,005	217,038	176,164	110,726	130,944	284,095	316,448	147,474	40,552
Equity`10/15`	214,171	216,927	211,871	197,217	175,441	51,947	28,157	19,568	-8,321	15,823	29,637	29,576	31,033	28,446
Contributions`10/11`	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Issued capital`100`	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Reserves`13`	622	622	622	622	622	622	622	622	622	622	622	622	622	492
Non-distributable reserves`130/1`	622	622	622	622	622	622	622	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	-	622	622	622	622	622	622	492
Reserves not available under the articles`1311`	622	622	622	622	622	-	-	-	-	-	-	-	-	-
Own shares acquired`1312`	-	-	-	-	-	622	622	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	194,949	197,705	192,649	177,995	156,219	32,725	8,935	346	-27,543	-3,399	10,415	10,354	11,811	9,354
Amounts payable`17/49`	195,156	296,513	205,436	257,003	166,654	113,058	188,881	156,596	119,047	115,121	254,458	286,872	116,441	12,106
Amounts payable after more than one year`17`	41,057	41,057	48,500	48,500	48,500	48,500	20,000	20,000	20,000	20,000	20,000	-	3,108	5,827
Financial debts`170/4`	41,057	41,057	48,500	48,500	48,500	48,500	20,000	20,000	20,000	20,000	20,000	-	3,108	5,827
Amounts payable within one year`42/48`	154,099	255,456	156,936	208,503	113,586	64,558	168,881	136,596	99,047	95,121	234,458	286,872	113,333	6,279
Current portion of amounts payable after more than one year`42`	7,664	7,664	-	-	-	-	-	-	-	-	-	-	-	-
Trade debts`44`	80,515	185,984	98,930	115,428	52,525	-	104,221	57,259	17,510	46,386	181,138	212,172	77,282	6,279
Suppliers`440/4`	80,515	185,984	98,930	115,428	52,525	-	104,221	57,259	17,510	46,386	181,138	212,172	77,282	6,279
Taxes, remuneration and social security`45`	8,238	4,126	326	30,826	3,380	3,080	2,780	16,372	16,372	7,645	28,593	15,617	8,337	-
Taxes`450/3`	8,238	4,126	-	30,826	-	3,080	2,780	-	16,045	-	-	-	-	-
Remuneration and social security`454/9`	-	-	326	-	3,380	-	-	16,372	327	7,645	28,593	15,617	8,337	-
Other amounts payable`47/48`	57,682	57,682	57,680	62,249	57,681	61,478	61,880	62,965	65,165	41,090	24,727	59,083	27,714	-
Accrued charges and deferred income`492/3`	-	-	-	-	4,568	-	-	-	-	-	-	-	-	-
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	-	-	-	-	6,478	-	2,886	1,966	-
Gross operating margin`9900`	2,888	11,966	41,130	25,185	65,360	38,696	11,370	38,084	27,347	5,434	12,276	20,513	3,625	14,570
Remuneration, social security and pensions`62`	-	-	646	-	-	-	-	-	38,681	-	-	-	-	-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	-	-	-	-	-	6,926	7,132	4,152	2,035	306	8,066	10,091	1,848	1,739
Other operating charges`640/8`	1,912	2,433	2,105	3,409	1,806	824	799	588	3,073	1,237	1,447	4,635	676	2,045
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	-	-	6,382	1,625	3,200	-	-
Operating profit (loss)`9901`	976	9,533	38,379	21,776	63,554	30,946	3,439	33,344	-16,442	3,891	2,763	5,787	1,101	10,786
Financial income`75/76B`	-	-	-	-	-	2,800	7,800	2,337	-	15	-	-	1	-
Recurring financial income`75`	-	-	-	-	-	2,800	-	-	-	15	-	-	1	-
Non-recurring financial income`76B`	-	-	-	-	-	-	7,800	2,337	-	-	-	-	-	-
Financial charges`65/66B`	14	221	-	-	-	2,400	178	7,792	7,702	6,521	672	1,579	481	940
Recurring financial charges`65`	14	221	-	-	-	2,400	178	7,792	7,702	6,521	672	1,579	481	940
Profit (loss) for the period before taxes`9903`	962	9,312	38,379	21,776	63,554	31,346	11,061	27,889	-24,144	-2,519	466	3,894	2,587	9,846
Income taxes`67/77`	3,718	4,256	23,725	-	18,803	7,556	2,472	-	-	11,295	405	5,351	-	-
Profit (loss) for the period`9904`	-2,756	5,056	14,654	21,776	44,751	23,790	8,589	27,889	-24,144	-13,814	61	-1,457	2,587	9,846
Profit (loss) for the period to be appropriated`9905`	-2,756	5,056	14,654	21,776	44,751	23,790	8,589	27,889	-24,144	-13,814	61	-1,457	2,587	9,846
Appropriation of the result
Profit (loss) to be appropriated`9906`	194,949	197,705	192,649	177,995	156,219	32,725	8,935	346	-27,543	-3,399	10,415	10,354	11,941	9,846
Profit (loss) brought forward from the previous period`14P`	197,705	192,649	177,995	156,219	111,468	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	-	-	-	-	-	130	492
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	-	130	492
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	15-06-2026	2026-00165616	PDF
31-12-2024	abbreviated format	23-06-2025	2025-00170233	PDF
31-12-2023	abbreviated format	21-06-2024	2024-00152421	PDF
31-12-2022	abbreviated format	26-06-2023	2023-00163494	PDF
31-12-2021	micro format	29-08-2022	2022-20333326	PDF
31-12-2018	micro format	03-09-2019	2019-62600169	PDF
31-12-2017	micro format	19-06-2018	2018-20100447	PDF
31-12-2016	micro format	22-06-2017	2017-20300519	PDF
31-12-2015	abbreviated format	20-06-2016	2016-19600467	PDF
31-12-2014	abbreviated format	17-06-2015	2015-18300503	PDF
31-12-2013	abbreviated format	19-06-2014	2014-19200523	PDF
31-12-2012	abbreviated format	10-06-2013	2013-17400186	PDF
31-12-2011	abbreviated format	18-06-2012	2012-18600325	PDF
31-12-2010	abbreviated format	10-05-2011	2011-10900289	PDF

Line	2025	2024	2023	2022	2021	2018	2017	2016	2015	2014	2013	2012	2011	2010
EBITDA	-	-	-	-	-	37,872	10,571	37,496	-14,407	4,197	10,829	15,878	2,949	12,525
Cash flow	-	-	-	-	-	30,716	15,721	32,041	-22,109	-13,508	8,127	8,634	4,435	11,585
Investment in fixed assets (approximation)	1,660	-	1,140	2,986	32,986	726	20,386	864	5,727	-10,722	-8,389	39,096	6,549	8,696
Change in cash	0	92,374	0	3,410	-	-5,561	11,619	-14,226	-40,582	-40,580	93,725	-7,600	8,142	-
Working capital	181,249	185,665	188,052	174,538	160,316	79,809	21,319	25,984	-5,193	22,643	25,429	-11,087	22,483	27,316
Solvency	52.3%	42.2%	50.8%	43.4%	51.3%	31.5%	13.0%	11.1%	-7.5%	12.1%	10.4%	9.3%	21.0%	70.1%
Current ratio	2.18	1.73	2.20	1.84	2.41	2.24	1.13	1.19	0.95	1.24	1.11	0.96	1.20	5.35
Quick ratio	1.88	1.44	1.35	1.06	2.21	0.41	0.52	0.89	0.53	1.08	1.10	0.73	1.20	5.35
Debt to equity	0.91	1.37	0.97	1.30	0.95	2.18	6.71	8.00	-	7.28	8.59	9.70	3.75	0.43
ROE	-1.3%	2.3%	6.9%	11.0%	25.5%	45.8%	30.5%	142.5%	-	-87.3%	0.2%	-4.9%	8.3%	34.6%
ROA	-0.7%	1.0%	3.5%	4.8%	13.1%	14.4%	4.0%	15.8%	-21.8%	-10.5%	0.0%	-0.5%	1.8%	24.3%

Lera-Plus

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency52.3%

Current ratio2.18

Return on assets-0.7%

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on Lera-Plus

Next steps