JCO LAPRAILLE: 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.
JCO LAPRAILLE
Largest movements
- Receivables within one year -€165,779
down €165,779 (-46.4%), from €357,300 to €191,521
of which Trade receivables: -€165,256
- Tangible fixed assets -€156,433
down €156,433 (-10.8%), from €1.4m to €1.3m
of which Plant, machinery and equipment: -€106,675
- Debts after one year -€181,149
down €181,149 (-19.4%), from €932,358 to €751,209
- Current portion of long-term debt -€74,545
down €74,545 (-19.8%), from €375,694 to €301,149
- Trade debts -€37,370
down €37,370 (-90.3%), from €41,367 to €3,997
- Investment grants +€31,083
up €31,083 (+8,489%), from €366 to €31,449
- Profit (loss) carried forward -€28,951
down €28,951 (-15.8%), from €183,411 to €154,460
- Gross operating margin -€95,610
down €95,610 (-19.7%), from €484,332 to €388,722
- Financial income +€16,550
up €16,550 (+4,503%), from €368 to €16,917
- Other operating charges +€7,862
up €7,862 (+252%), from €3,117 to €10,978
- Taxes -€5,042
down €5,042 (-87.6%), from €5,759 to €717
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,833,223 | €1,513,418 | -€319,805 | -17.4% |
| Fixed assets | 21/28 | €1,449,353 | €1,292,920 | -€156,433 | -10.8% |
| Tangible fixed assets | 22/27 | €1,449,238 | €1,292,805 | -€156,433 | -10.8% |
| Plant, machinery and equipment | 23 | €494,849 | €388,174 | -€106,675 | -21.6% |
| Furniture and vehicles | 24 | €954,389 | €904,631 | -€49,758 | -5.2% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €383,870 | €220,498 | -€163,372 | -42.6% |
| Stocks and contracts in progress | 3 | €6,033 | €4,809 | -€1,223 | -20.3% |
| Stocks | 30/36 | €6,033 | €4,809 | -€1,223 | -20.3% |
| Amounts receivable within one year | 40/41 | €357,300 | €191,521 | -€165,779 | -46.4% |
| Trade receivables | 40 | €356,777 | €191,521 | -€165,256 | -46.3% |
| Other amounts receivable | 41 | €523 | - | -€523 | |
| Deferred charges and accrued income | 490/1 | €20,537 | €24,168 | +€3,631 | +17.7% |
| Total equity and liabilities | 10/49 | €1,833,223 | €1,513,418 | -€319,805 | -17.4% |
| Equity | 10/15 | €373,777 | €375,909 | +€2,132 | +0.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €140,000 | €140,000 | = | 0.0% |
| Distributable reserves | 133 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,411 | €154,460 | -€28,951 | -15.8% |
| Investment grants | 15 | €366 | €31,449 | +€31,083 | +8,489% |
| Amounts payable | 17/49 | €1,459,446 | €1,137,510 | -€321,937 | -22.1% |
| Amounts payable after more than one year | 17 | €932,358 | €751,209 | -€181,149 | -19.4% |
| Financial debts | 170/4 | €932,358 | €751,209 | -€181,149 | -19.4% |
| Amounts payable within one year | 42/48 | €526,475 | €386,258 | -€140,217 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €375,694 | €301,149 | -€74,545 | -19.8% |
| Financial debts | 43 | €39,800 | €27,401 | -€12,399 | -31.2% |
| Credit institutions | 430/8 | €39,800 | €27,401 | -€12,399 | -31.2% |
| Trade debts | 44 | €41,367 | €3,997 | -€37,370 | -90.3% |
| Suppliers | 440/4 | €41,367 | €3,997 | -€37,370 | -90.3% |
| Taxes, remuneration and social security | 45 | €21,872 | €24,110 | +€2,238 | +10.2% |
| Taxes | 450/3 | €11,255 | €13,132 | +€1,877 | +16.7% |
| Remuneration and social security | 454/9 | €10,617 | €10,978 | +€361 | +3.4% |
| Other amounts payable | 47/48 | €47,743 | €29,601 | -€18,142 | -38.0% |
| Accrued charges and deferred income | 492/3 | €613 | €43 | -€571 | -93.1% |
| Remuneration, social security and pensions | 62 | €74,161 | €72,586 | -€1,575 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304,037 | €300,471 | -€3,566 | -1.2% |
| Other operating charges | 640/8 | €3,117 | €10,978 | +€7,862 | +252% |
| Gross operating margin | 9900 | €484,332 | €388,722 | -€95,610 | -19.7% |
| Operating profit (loss) | 9901 | €103,017 | €4,687 | -€98,331 | -95.5% |
| Financial income | 75/76B | €368 | €16,917 | +€16,550 | +4,503% |
| Recurring financial income | 75 | €368 | €16,917 | +€16,550 | +4,503% |
| Financial charges | 65/66B | €36,594 | €32,695 | -€3,899 | -10.7% |
| Recurring financial charges | 65 | €36,594 | €32,695 | -€3,899 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €66,791 | -€11,092 | -€77,883 | |
| Transfer from deferred taxes | 780 | €3,329 | - | -€3,329 | |
| Income taxes | 67/77 | €5,759 | €717 | -€5,042 | -87.6% |
| Profit (loss) for the period | 9904 | €64,361 | -€11,808 | -€76,169 | |
| Transfer from tax-exempt reserves | 789 | €13,314 | - | -€13,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,675 | -€11,808 | -€89,483 |
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.