IN DEN LUYPAERT: 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.
IN DEN LUYPAERT
Largest movements
- Cash +€9,229
up €9,229 (+67.7%), from €13,627 to €22,856
mainly Net result for the year (+€10,603) and Depreciation (+€6,304)
- Tangible fixed assets -€6,304
down €6,304 (-9.2%), from €68,442 to €62,138
of which Land and buildings: -€4,577
- Profit (loss) carried forward +€10,603
up €10,603 (+13.9%), from -€76,024 to -€65,421
- Other debts -€7,679
down €7,679 (-20.8%), from €36,858 to €29,179
- Depreciation -€504
down €504 (-7.4%), from €6,808 to €6,304
- Gross operating margin +€456
up €456 (+2.3%), from €20,058 to €20,514
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 | €82,069 | €84,994 | +€2,925 | +3.6% |
| Fixed assets | 21/28 | €68,442 | €62,138 | -€6,304 | -9.2% |
| Tangible fixed assets | 22/27 | €68,442 | €62,138 | -€6,304 | -9.2% |
| Land and buildings | 22 | €55,757 | €51,179 | -€4,577 | -8.2% |
| Plant, machinery and equipment | 23 | €12,406 | €10,933 | -€1,473 | -11.9% |
| Furniture and vehicles | 24 | €279 | €25 | -€254 | -91.1% |
| Current assets | 29/58 | €13,627 | €22,856 | +€9,229 | +67.7% |
| Cash at bank and in hand | 54/58 | €13,627 | €22,856 | +€9,229 | +67.7% |
| Total equity and liabilities | 10/49 | €82,069 | €84,994 | +€2,925 | +3.6% |
| Equity | 10/15 | €14,829 | €25,432 | +€10,603 | +71.5% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €4,090 | €4,090 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,090 | €4,090 | = | 0.0% |
| Legal reserve | 130 | €4,090 | €4,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,024 | -€65,421 | +€10,603 | +13.9% |
| Amounts payable | 17/49 | €67,240 | €59,562 | -€7,679 | -11.4% |
| Amounts payable after more than one year | 17 | €30,382 | €30,382 | = | 0.0% |
| Financial debts | 170/4 | €30,382 | €30,382 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,858 | €29,179 | -€7,679 | -20.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €36,858 | €29,179 | -€7,679 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,808 | €6,304 | -€504 | -7.4% |
| Other operating charges | 640/8 | €3,220 | €3,320 | +€100 | +3.1% |
| Gross operating margin | 9900 | €20,058 | €20,514 | +€456 | +2.3% |
| Operating profit (loss) | 9901 | €10,030 | €10,890 | +€859 | +8.6% |
| Financial charges | 65/66B | €269 | €286 | +€17 | +6.3% |
| Recurring financial charges | 65 | €269 | €286 | +€17 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €9,761 | €10,603 | +€842 | +8.6% |
| Profit (loss) for the period | 9904 | €9,761 | €10,603 | +€842 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,761 | €10,603 | +€842 | +8.6% |
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 31 October 2026 via checked.be.