JULIEN 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.
JULIEN LAPRAILLE
Largest movements
- Receivables within one year -€33,867
down €33,867 (-43.6%), from €77,618 to €43,751
of which Trade receivables: -€26,891
- Tangible fixed assets -€10,550
down €10,550 (-67.6%), from €15,606 to €5,056
of which Plant, machinery and equipment: -€9,575
- Deferred charges and accrued income -€1,295
down €1,295 (-95.4%), from €1,357 to €62
- Trade debts -€21,965
down €21,965 (-23.5%), from €93,336 to €71,372
- Other debts -€15,011
down €15,011 (-60.0%), from €25,011 to €10,000
- Profit (loss) carried forward +€10,826
up €10,826 (+7.4%), from -€145,499 to -€134,672
- Tax, wage and social debts -€9,524
down €9,524 (-11.5%), from €82,465 to €72,941
of which Taxes: -€30,438
- Debts after one year -€6,323
down €6,323 (-66.1%), from €9,572 to €3,249
- Turnover -€36,390
down €36,390 (-16.2%), from €224,640 to €188,249
- Gross operating margin -€24,736
down €24,736 (-24.6%), from €100,699 to €75,963
- Purchases and services -€24,118
down €24,118 (-17.4%), from €138,810 to €114,692
- Other operating charges -€22,930
down €22,930 (-85.1%), from €26,933 to €4,002
- Staff costs -€16,753
down €16,753 (-28.0%), from €59,732 to €42,979
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 | €97,933 | €51,400 | -€46,533 | -47.5% |
| Formation expenses | 20 | €1,007 | €757 | -€250 | -24.9% |
| Fixed assets | 21/28 | €17,380 | €6,830 | -€10,550 | -60.7% |
| Tangible fixed assets | 22/27 | €15,606 | €5,056 | -€10,550 | -67.6% |
| Plant, machinery and equipment | 23 | €14,389 | €4,814 | -€9,575 | -66.5% |
| Furniture and vehicles | 24 | €1,216 | €242 | -€975 | -80.1% |
| Financial fixed assets | 28 | €1,774 | €1,774 | = | 0.0% |
| Current assets | 29/58 | €79,546 | €43,813 | -€35,733 | -44.9% |
| Amounts receivable within one year | 40/41 | €77,618 | €43,751 | -€33,867 | -43.6% |
| Trade receivables | 40 | €47,585 | €20,694 | -€26,891 | -56.5% |
| Other amounts receivable | 41 | €30,033 | €23,057 | -€6,976 | -23.2% |
| Cash at bank and in hand | 54/58 | €571 | €0 | -€571 | -100% |
| Deferred charges and accrued income | 490/1 | €1,357 | €62 | -€1,295 | -95.4% |
| Total equity and liabilities | 10/49 | €97,933 | €51,400 | -€46,533 | -47.5% |
| Equity | 10/15 | -€131,239 | -€120,412 | +€10,826 | +8.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,499 | -€134,672 | +€10,826 | +7.4% |
| Amounts payable | 17/49 | €229,171 | €171,812 | -€57,359 | -25.0% |
| Amounts payable after more than one year | 17 | €9,572 | €3,249 | -€6,323 | -66.1% |
| Financial debts | 170/4 | €9,572 | €3,249 | -€6,323 | -66.1% |
| Amounts payable within one year | 42/48 | €219,446 | €168,525 | -€50,921 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €11,290 | €6,757 | -€4,533 | -40.1% |
| Financial debts | 43 | €7,344 | €7,455 | +€111 | +1.5% |
| Credit institutions | 430/8 | €7,344 | €7,455 | +€111 | +1.5% |
| Trade debts | 44 | €93,336 | €71,372 | -€21,965 | -23.5% |
| Suppliers | 440/4 | €93,336 | €71,372 | -€21,965 | -23.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €82,465 | €72,941 | -€9,524 | -11.5% |
| Taxes | 450/3 | €61,419 | €30,981 | -€30,438 | -49.6% |
| Remuneration and social security | 454/9 | €21,046 | €41,960 | +€20,915 | +99.4% |
| Other amounts payable | 47/48 | €25,011 | €10,000 | -€15,011 | -60.0% |
| Accrued charges and deferred income | 492/3 | €154 | €38 | -€116 | -75.4% |
| Turnover | 70 | €224,640 | €188,249 | -€36,390 | -16.2% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €138,810 | €114,692 | -€24,118 | -17.4% |
| Remuneration, social security and pensions | 62 | €59,732 | €42,979 | -€16,753 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,088 | €10,383 | -€2,705 | -20.7% |
| Other operating charges | 640/8 | €26,933 | €4,002 | -€22,930 | -85.1% |
| Gross operating margin | 9900 | €100,699 | €75,963 | -€24,736 | -24.6% |
| Operating profit (loss) | 9901 | €946 | €18,598 | +€17,652 | +1,865% |
| Financial income | 75/76B | €1,573 | €1,391 | -€182 | -11.6% |
| Recurring financial income | 75 | €1,573 | €1,391 | -€182 | -11.6% |
| Financial charges | 65/66B | €17,073 | €9,160 | -€7,913 | -46.3% |
| Recurring financial charges | 65 | €17,073 | €9,160 | -€7,913 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,553 | €10,829 | +€25,383 | |
| Income taxes | 67/77 | €5 | €3 | -€2 | -33.9% |
| Profit (loss) for the period | 9904 | -€14,558 | €10,826 | +€25,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,558 | €10,826 | +€25,384 |
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 29 October 2026 via checked.be.