CHAMPIGNONS LAPIERRE: what changed
What changed
CHAMPIGNONS LAPIERRE
NACE 01.130, Growing of vegetables, melons, roots and tubers
filed annual accounts (NBB)
Net result for the year
€70,661
2024 · €22,679+€47,983
Equity
€1.2m
2024 · €1.1m+€51,064
Cash
€108,663
2024 · €30,984+€77,680
Balance sheet total
€7.5m
2024 · €6.6m+€842,777
Largest movements
Assets
- Tangible fixed assets +€638,945
up €638,945 (+11.5%), from €5.6m to €6.2m
of which Leasing and similar rights: +€1.0m
- Receivables within one year +€83,566
up €83,566 (+9.9%), from €848,354 to €931,920
of which Other amounts receivable: +€108,389
- Cash +€77,680
up €77,680 (+251%), from €30,984 to €108,663
mainly Trade debts (+€671,102) and Depreciation (+€395,706)
Equity and liabilities
- Trade debts +€671,102
up €671,102 (+63.7%), from €1.1m to €1.7m
- Current portion of long-term debt +€161,568
up €161,568 (+30.3%), from €534,013 to €695,581
- Other debts -€136,106
down €136,106 (-38.5%), from €353,377 to €217,271
Income statement
- Goods and materials +€620,104
up €620,104 (+30.4%), from €2.0m to €2.7m
of which Purchases: +€641,502
- Turnover +€272,316
up €272,316 (+6.1%), from €4.5m to €4.8m
- Services and other goods -€264,809
down €264,809 (-45.1%), from €587,785 to €322,976
- Staff costs -€58,611
down €58,611 (-4.0%), from €1.4m to €1.4m
- Depreciation +€51,515
up €51,515 (+15.0%), from €344,191 to €395,706
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,679
Turnover
+€272,316
Other operating income
+€37,054
Goods and materials
-€620,104
Services and other goods
+€264,809
Staff costs
+€58,611
Depreciation
-€51,515
Other operating charges
+€8,387
Other operating items
+€51,650
Financial income
-€7,998
Financial charges
+€49,867
Taxes
-€14,674
Deferred taxes and other
-€421
Result 2025
€70,661
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€906,997
Investment
-€1.0m
Financing
+€216,299
Cash 2024
€30,984
From operations (derived)
+€906,997
Net result for the year
+€70,661
Depreciation
+€395,706
Stocks and contracts
-€27,692
Receivables within one year
-€83,566
Deferred charges and accrued income
-€3,928
Provisions
-€1,031
Trade debts
+€671,102
Tax, wage and social debts
+€42,071
Advances received
-€20,219
Other debts
-€136,106
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
+€216,299
Debts after one year
+€74,406
Current portion of long-term debt
+€161,568
Short-term financial debts
-€79
Contributions, distributions and other
-€19,597
Cash 2025
€108,663
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,633,625 | €7,476,402 | +€842,777 | +12.7% |
| Fixed assets | 21/28 | €5,643,729 | €6,293,639 | +€649,910 | +11.5% |
| Tangible fixed assets | 22/27 | €5,557,104 | €6,196,049 | +€638,945 | +11.5% |
| Land and buildings | 22 | €5,110,130 | €4,713,938 | -€396,192 | -7.8% |
| Plant, machinery and equipment | 23 | €412,344 | €460,290 | +€47,947 | +11.6% |
| Furniture and vehicles | 24 | €27,956 | €9,457 | -€18,498 | -66.2% |
| Leasing and similar rights | 25 | - | €1,008,408 | +€1.0m | |
| Other tangible fixed assets | 26 | €6,674 | €3,955 | -€2,719 | -40.7% |
| Financial fixed assets | 28 | €86,625 | €97,590 | +€10,965 | +12.7% |
| Affiliated companies | 280/1 | €77,100 | €77,100 | = | 0.0% |
| Participating interests | 280 | €77,100 | €77,100 | = | 0.0% |
| Other financial fixed assets | 284/8 | €9,525 | €20,490 | +€10,965 | +115% |
| Amounts receivable and cash guarantees | 285/8 | €9,525 | €20,490 | +€10,965 | +115% |
| Current assets | 29/58 | €989,896 | €1,182,763 | +€192,867 | +19.5% |
| Stocks and contracts in progress | 3 | €100,017 | €127,709 | +€27,692 | +27.7% |
| Stocks | 30/36 | €100,017 | €127,709 | +€27,692 | +27.7% |
| Raw materials and consumables | 30/31 | €75,585 | €80,696 | +€5,111 | +6.8% |
| Work in progress | 32 | €17,432 | €40,013 | +€22,582 | +130% |
| Goods purchased for resale | 34 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €848,354 | €931,920 | +€83,566 | +9.9% |
| Trade receivables | 40 | €848,354 | €823,531 | -€24,822 | -2.9% |
| Other amounts receivable | 41 | €0 | €108,389 | +€108,389 | |
| Current investments | 50/53 | €87 | €87 | = | 0.0% |
| Other investments | 51/53 | €87 | €87 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,984 | €108,663 | +€77,680 | +251% |
| Deferred charges and accrued income | 490/1 | €10,456 | €14,384 | +€3,928 | +37.6% |
| Total equity and liabilities | 10/49 | €6,633,625 | €7,476,402 | +€842,777 | +12.7% |
| Equity | 10/15 | €1,132,913 | €1,183,977 | +€51,064 | +4.5% |
| Contributions | 10/11 | €85,025 | €85,025 | = | 0.0% |
| Reserves | 13 | €583,275 | €653,937 | +€70,661 | +12.1% |
| Distributable reserves | 133 | €583,275 | €653,937 | +€70,661 | +12.1% |
| Investment grants | 15 | €464,613 | €445,016 | -€19,597 | -4.2% |
| Provisions and deferred taxes | 16 | €24,453 | €23,422 | -€1,031 | -4.2% |
| Deferred taxes | 168 | €24,453 | €23,422 | -€1,031 | -4.2% |
| Amounts payable | 17/49 | €5,476,259 | €6,269,003 | +€792,744 | +14.5% |
| Amounts payable after more than one year | 17 | €2,348,404 | €2,422,810 | +€74,406 | +3.2% |
| Financial debts | 170/4 | €2,348,404 | €2,422,810 | +€74,406 | +3.2% |
| Leasing and similar obligations | 172 | - | €593,880 | +€593,880 | |
| Credit institutions | 173 | €2,348,404 | €1,828,930 | -€519,474 | -22.1% |
| Amounts payable within one year | 42/48 | €3,127,854 | €3,846,192 | +€718,338 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €534,013 | €695,581 | +€161,568 | +30.3% |
| Financial debts | 43 | €1,020,453 | €1,020,374 | -€79 | 0.0% |
| Credit institutions | 430/8 | €1,020,453 | €1,020,374 | -€79 | 0.0% |
| Trade debts | 44 | €1,053,650 | €1,724,752 | +€671,102 | +63.7% |
| Suppliers | 440/4 | €1,053,650 | €1,724,752 | +€671,102 | +63.7% |
| Advances received on contracts in progress | 46 | €20,219 | €0 | -€20,219 | -100% |
| Taxes, remuneration and social security | 45 | €146,143 | €188,214 | +€42,071 | +28.8% |
| Taxes | 450/3 | €52,008 | €70,142 | +€18,134 | +34.9% |
| Remuneration and social security | 454/9 | €94,135 | €118,072 | +€23,937 | +25.4% |
| Other amounts payable | 47/48 | €353,377 | €217,271 | -€136,106 | -38.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €4,650,248 | €5,011,268 | +€361,020 | +7.8% |
| Turnover | 70 | €4,487,697 | €4,760,013 | +€272,316 | +6.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €17,432 | €22,582 | +€5,150 | +29.5% |
| Other operating income | 74 | €145,119 | €182,173 | +€37,054 | +25.5% |
| Non-recurring operating income | 76A | €0 | €46,500 | +€46,500 | |
| Operating charges | 60/66A | €4,482,426 | €4,822,237 | +€339,811 | +7.6% |
| Goods for resale, raw materials and consumables | 60 | €2,039,210 | €2,659,313 | +€620,104 | +30.4% |
| Purchases | 600/8 | €2,022,921 | €2,664,424 | +€641,502 | +31.7% |
| Change in stocks: decrease (increase) | 609 | €16,288 | -€5,111 | -€21,399 | |
| Services and other goods | 61 | €587,785 | €322,976 | -€264,809 | -45.1% |
| Remuneration, social security and pensions | 62 | €1,449,208 | €1,390,597 | -€58,611 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344,191 | €395,706 | +€51,515 | +15.0% |
| Other operating charges | 640/8 | €62,032 | €53,645 | -€8,387 | -13.5% |
| Operating profit (loss) | 9901 | €167,822 | €189,031 | +€21,209 | +12.6% |
| Financial income | 75/76B | €37,431 | €29,433 | -€7,998 | -21.4% |
| Recurring financial income | 75 | €37,431 | €29,433 | -€7,998 | -21.4% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €37,431 | €29,433 | -€7,998 | -21.4% |
| Financial charges | 65/66B | €178,621 | €128,754 | -€49,867 | -27.9% |
| Recurring financial charges | 65 | €178,621 | €128,754 | -€49,867 | -27.9% |
| Debt charges | 650 | €173,745 | €126,897 | -€46,849 | -27.0% |
| Other financial charges | 652/9 | €4,875 | €1,857 | -€3,018 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €26,632 | €89,710 | +€63,078 | +237% |
| Transfer from deferred taxes | 780 | €1,969 | €1,548 | -€421 | -21.4% |
| Income taxes | 67/77 | €5,923 | €20,597 | +€14,674 | +248% |
| Taxes | 670/3 | €5,923 | €20,597 | +€14,674 | +248% |
| Profit (loss) for the period | 9904 | €22,679 | €70,661 | +€47,983 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €22,679 | €70,661 | +€47,983 | +212% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.