DE LAET BEHEER: what changed
What changed
DE LAET BEHEER
filed annual accounts (NBB)
Net result for the year
€49,806
2024 · €52,323-€2,517
Equity
€1.6m
2024 · €1.5m+€49,806
Cash
€495,706
2024 · €429,051+€66,655
Balance sheet total
€2.6m
2024 · €2.6m-€5,997
Largest movements
Assets
- Tangible fixed assets -€75,422
down €75,422 (-3.5%), from €2.2m to €2.1m
of which Land and buildings: -€79,055
- Cash +€66,655
up €66,655 (+15.5%), from €429,051 to €495,706
mainly Depreciation (+€80,446) and Net result for the year (+€49,806)
Equity and liabilities
- Reserves +€49,806
up €49,806 (+7.2%), from €695,872 to €745,678
of which Distributable reserves: +€49,775
- Debts after one year -€35,072
down €35,072 (-5.6%), from €628,021 to €592,949
of which Financial debts: -€275,072
Income statement
- Gross operating margin -€9,958
down €9,958 (-5.4%), from €183,041 to €173,083
- Taxes -€5,758
down €5,758 (-23.5%), from €24,452 to €18,694
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
€52,323
Gross operating margin
-€9,958
Depreciation
+€1,334
Other operating charges
+€1,197
Financial income
-€202
Financial charges
-€646
Taxes
+€5,758
Result 2025
€49,806
raises the resultlowers the result
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
+€106,381
Investment
-€5,024
Financing
-€34,702
Cash 2024
€429,051
From operations (derived)
+€106,381
Net result for the year
+€49,806
Depreciation
+€80,446
Receivables within one year
-€5,135
Deferred charges and accrued income
+€2,366
Trade debts
+€4,703
Tax, wage and social debts
-€6,033
Other debts
-€19,825
Accrued charges and deferred income
+€53
Investment (derived)
-€5,024
Investment in fixed assets (net)
-€5,024
Financing
-€34,702
Debts after one year
-€35,072
Current portion of long-term debt
+€370
Cash 2025
€495,706
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,596,198 | €2,590,201 | -€5,997 | -0.2% |
| Fixed assets | 21/28 | €2,155,563 | €2,080,141 | -€75,422 | -3.5% |
| Tangible fixed assets | 22/27 | €2,155,563 | €2,080,141 | -€75,422 | -3.5% |
| Land and buildings | 22 | €2,152,191 | €2,073,137 | -€79,055 | -3.7% |
| Furniture and vehicles | 24 | €3,371 | €7,004 | +€3,633 | +108% |
| Current assets | 29/58 | €440,636 | €510,060 | +€69,425 | +15.8% |
| Amounts receivable within one year | 40/41 | €8,351 | €13,486 | +€5,135 | +61.5% |
| Trade receivables | 40 | €1,492 | €0 | -€1,492 | -100% |
| Other amounts receivable | 41 | €6,859 | €13,486 | +€6,628 | +96.6% |
| Cash at bank and in hand | 54/58 | €429,051 | €495,706 | +€66,655 | +15.5% |
| Deferred charges and accrued income | 490/1 | €3,234 | €868 | -€2,366 | -73.2% |
| Total equity and liabilities | 10/49 | €2,596,198 | €2,590,201 | -€5,997 | -0.2% |
| Equity | 10/15 | €1,511,472 | €1,561,278 | +€49,806 | +3.3% |
| Contributions | 10/11 | €815,600 | €815,600 | = | 0.0% |
| Capital | 10 | €815,600 | €815,600 | = | 0.0% |
| Issued capital | 100 | €815,600 | €815,600 | = | 0.0% |
| Reserves | 13 | €695,872 | €745,678 | +€49,806 | +7.2% |
| Non-distributable reserves | 130/1 | €93,924 | €93,955 | +€31 | 0.0% |
| Legal reserve | 130 | €81,529 | €81,560 | +€31 | 0.0% |
| Reserves not available under the articles | 1311 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €601,948 | €651,724 | +€49,775 | +8.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,084,726 | €1,028,923 | -€55,804 | -5.1% |
| Amounts payable after more than one year | 17 | €628,021 | €592,949 | -€35,072 | -5.6% |
| Financial debts | 170/4 | €428,021 | €152,949 | -€275,072 | -64.3% |
| Other amounts payable | 178/9 | €200,000 | €440,000 | +€240,000 | +120% |
| Amounts payable within one year | 42/48 | €452,723 | €431,939 | -€20,784 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €37,609 | €37,979 | +€370 | +1.0% |
| Trade debts | 44 | €1,848 | €6,551 | +€4,703 | +254% |
| Suppliers | 440/4 | €1,848 | €6,551 | +€4,703 | +254% |
| Taxes, remuneration and social security | 45 | €6,033 | €0 | -€6,033 | -100% |
| Taxes | 450/3 | €6,033 | €0 | -€6,033 | -100% |
| Other amounts payable | 47/48 | €407,233 | €387,409 | -€19,825 | -4.9% |
| Accrued charges and deferred income | 492/3 | €3,982 | €4,035 | +€53 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,780 | €80,446 | -€1,334 | -1.6% |
| Other operating charges | 640/8 | €23,256 | €22,058 | -€1,197 | -5.1% |
| Gross operating margin | 9900 | €183,041 | €173,083 | -€9,958 | -5.4% |
| Operating profit (loss) | 9901 | €78,005 | €70,578 | -€7,427 | -9.5% |
| Financial income | 75/76B | €1,435 | €1,233 | -€202 | -14.1% |
| Recurring financial income | 75 | €1,435 | €1,233 | -€202 | -14.1% |
| Financial charges | 65/66B | €2,664 | €3,311 | +€646 | +24.2% |
| Recurring financial charges | 65 | €2,664 | €3,311 | +€646 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €76,776 | €68,500 | -€8,275 | -10.8% |
| Income taxes | 67/77 | €24,452 | €18,694 | -€5,758 | -23.5% |
| Profit (loss) for the period | 9904 | €52,323 | €49,806 | -€2,517 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,323 | €49,806 | -€2,517 | -4.8% |
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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 7 November 2026 via checked.be.