DE LEKPOT LOPPEM: 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.
DE LEKPOT LOPPEM
Largest movements
- Receivables after one year -€67,500
down €67,500 (-75.0%), from €90,000 to €22,500
- Cash -€46,319
down €46,319 (-19.6%), from €236,861 to €190,541
mainly Contributions, distributions and other (-€180,000) and Investment in fixed assets (net) (-€65,532)
- Receivables within one year +€39,522
up €39,522 (+36.8%), from €107,413 to €146,935
of which Trade receivables: +€28,982
- Stocks and contracts +€27,597
up €27,597 (+110%), from €25,144 to €52,740
- Tangible fixed assets +€10,470
up €10,470 (+2.4%), from €432,905 to €443,375
of which Plant, machinery and equipment: +€30,949
- Reserves -€116,662
down €116,662 (-50.5%), from €231,191 to €114,529
- Other debts +€82,473
up €82,473 (+91.6%), from €90,000 to €172,473
- Tax, wage and social debts +€24,557
up €24,557 (+104%), from €23,655 to €48,212
of which Taxes: +€12,556
- Debts after one year -€14,418
down €14,418 (-5.2%), from €278,337 to €263,919
- Short-term financial debts -€11,553
down €11,553 (-33.0%), from €35,000 to €23,447
- Staff costs +€68,501
up €68,501 (+25.9%), from €264,198 to €332,699
- Depreciation -€12,245
down €12,245 (-17.5%), from €69,807 to €57,562
- Gross operating margin +€5,621
up €5,621 (+1.2%), from €484,973 to €490,594
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.
Derived cash bridge
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 | €912,080 | €873,460 | -€38,620 | -4.2% |
| Fixed assets | 21/28 | €445,775 | €453,745 | +€7,970 | +1.8% |
| Intangible fixed assets | 21 | €11,205 | €8,705 | -€2,500 | -22.3% |
| Tangible fixed assets | 22/27 | €432,905 | €443,375 | +€10,470 | +2.4% |
| Land and buildings | 22 | €357,605 | €335,057 | -€22,548 | -6.3% |
| Plant, machinery and equipment | 23 | €71,125 | €102,074 | +€30,949 | +43.5% |
| Furniture and vehicles | 24 | €4,174 | €6,243 | +€2,069 | +49.6% |
| Financial fixed assets | 28 | €1,665 | €1,665 | = | 0.0% |
| Current assets | 29/58 | €466,305 | €419,715 | -€46,590 | -10.0% |
| Amounts receivable after more than one year | 29 | €90,000 | €22,500 | -€67,500 | -75.0% |
| Other amounts receivable | 291 | €90,000 | €22,500 | -€67,500 | -75.0% |
| Stocks and contracts in progress | 3 | €25,144 | €52,740 | +€27,597 | +110% |
| Stocks | 30/36 | €25,144 | €52,740 | +€27,597 | +110% |
| Amounts receivable within one year | 40/41 | €107,413 | €146,935 | +€39,522 | +36.8% |
| Trade receivables | 40 | €36,474 | €65,456 | +€28,982 | +79.5% |
| Other amounts receivable | 41 | €70,939 | €81,479 | +€10,540 | +14.9% |
| Cash at bank and in hand | 54/58 | €236,861 | €190,541 | -€46,319 | -19.6% |
| Deferred charges and accrued income | 490/1 | €6,887 | €6,998 | +€111 | +1.6% |
| Total equity and liabilities | 10/49 | €912,080 | €873,460 | -€38,620 | -4.2% |
| Equity | 10/15 | €367,142 | €250,480 | -€116,662 | -31.8% |
| Contributions | 10/11 | €135,951 | €135,951 | = | 0.0% |
| Reserves | 13 | €231,191 | €114,529 | -€116,662 | -50.5% |
| Distributable reserves | 133 | €231,191 | €114,529 | -€116,662 | -50.5% |
| Amounts payable | 17/49 | €544,938 | €622,980 | +€78,042 | +14.3% |
| Amounts payable after more than one year | 17 | €278,337 | €263,919 | -€14,418 | -5.2% |
| Financial debts | 170/4 | €278,337 | €263,919 | -€14,418 | -5.2% |
| Amounts payable within one year | 42/48 | €264,910 | €353,596 | +€88,686 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €39,393 | €43,321 | +€3,928 | +10.0% |
| Financial debts | 43 | €35,000 | €23,447 | -€11,553 | -33.0% |
| Credit institutions | 430/8 | €35,000 | €23,447 | -€11,553 | -33.0% |
| Trade debts | 44 | €69,014 | €59,955 | -€9,059 | -13.1% |
| Suppliers | 440/4 | €69,014 | €59,955 | -€9,059 | -13.1% |
| Advances received on contracts in progress | 46 | €7,848 | €6,188 | -€1,660 | -21.2% |
| Taxes, remuneration and social security | 45 | €23,655 | €48,212 | +€24,557 | +104% |
| Taxes | 450/3 | €3,132 | €15,688 | +€12,556 | +401% |
| Remuneration and social security | 454/9 | €20,523 | €32,524 | +€12,001 | +58.5% |
| Other amounts payable | 47/48 | €90,000 | €172,473 | +€82,473 | +91.6% |
| Accrued charges and deferred income | 492/3 | €1,690 | €5,464 | +€3,774 | +223% |
| Remuneration, social security and pensions | 62 | €264,198 | €332,699 | +€68,501 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,807 | €57,562 | -€12,245 | -17.5% |
| Other operating charges | 640/8 | €3,453 | €5,327 | +€1,874 | +54.3% |
| Gross operating margin | 9900 | €484,973 | €490,594 | +€5,621 | +1.2% |
| Operating profit (loss) | 9901 | €147,515 | €95,006 | -€52,509 | -35.6% |
| Financial income | 75/76B | €3,084 | €5,121 | +€2,037 | +66.1% |
| Recurring financial income | 75 | €3,084 | €5,121 | +€2,037 | +66.1% |
| Financial charges | 65/66B | €14,802 | €15,196 | +€394 | +2.7% |
| Recurring financial charges | 65 | €14,802 | €15,196 | +€394 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €135,797 | €84,931 | -€50,865 | -37.5% |
| Income taxes | 67/77 | €18,957 | €21,593 | +€2,636 | +13.9% |
| Profit (loss) for the period | 9904 | €116,840 | €63,338 | -€53,501 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €116,840 | €63,338 | -€53,501 | -45.8% |
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 27 October 2026 via checked.be.