LA POSTERIE: 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.
LA POSTERIE
Largest movements
- Tangible fixed assets -€37,962
down €37,962 (-8.3%), from €459,661 to €421,699
- Receivables within one year -€34,808
down €34,808 (-41.7%), from €83,547 to €48,739
of which Other amounts receivable: -€39,117
- Profit (loss) carried forward -€60,637
down €60,637 (-13.5%), from -€450,185 to -€510,822
- Reserves -€13,283
down €13,283 (-8.3%), from €160,500 to €147,217
- Accrued charges and deferred income +€8,225
up €8,225 (+100%), from €8,200 to €16,425
- Other operating charges -€9,262
down €9,262 (-94.4%), from €9,815 to €553
- Gross operating margin -€8,233
down €8,233 (-26.1%), from -€31,531 to -€39,764
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 | €543,208 | €472,532 | -€70,676 | -13.0% |
| Fixed assets | 21/28 | €459,661 | €421,699 | -€37,962 | -8.3% |
| Tangible fixed assets | 22/27 | €459,661 | €421,699 | -€37,962 | -8.3% |
| Land and buildings | 22 | €459,661 | €421,699 | -€37,962 | -8.3% |
| Current assets | 29/58 | €83,547 | €50,833 | -€32,714 | -39.2% |
| Amounts receivable within one year | 40/41 | €83,547 | €48,739 | -€34,808 | -41.7% |
| Trade receivables | 40 | - | €4,309 | +€4,309 | |
| Other amounts receivable | 41 | €83,547 | €44,430 | -€39,117 | -46.8% |
| Cash at bank and in hand | 54/58 | - | €2,094 | +€2,094 | |
| Total equity and liabilities | 10/49 | €543,208 | €472,532 | -€70,676 | -13.0% |
| Equity | 10/15 | €430,000 | €356,080 | -€73,920 | -17.2% |
| Contributions | 10/11 | €719,685 | €719,685 | +€0 | 0.0% |
| Contributions outside capital | 11 | - | €719,685 | +€719,685 | |
| Other | 1109/19 | - | €719,685 | +€719,685 | |
| Reserves | 13 | €160,500 | €147,217 | -€13,283 | -8.3% |
| Tax-exempt reserves | 132 | €160,500 | €147,217 | -€13,283 | -8.3% |
| Profit (loss) carried forward | 14 | -€450,185 | -€510,822 | -€60,637 | -13.5% |
| Provisions and deferred taxes | 16 | €53,500 | €49,072 | -€4,428 | -8.3% |
| Deferred taxes | 168 | €53,500 | €49,072 | -€4,428 | -8.3% |
| Amounts payable | 17/49 | €59,708 | €67,380 | +€7,672 | +12.8% |
| Amounts payable within one year | 42/48 | €51,508 | €50,955 | -€553 | -1.1% |
| Trade debts | 44 | €51,508 | €50,955 | -€553 | -1.1% |
| Suppliers | 440/4 | €51,508 | €50,955 | -€553 | -1.1% |
| Accrued charges and deferred income | 492/3 | €8,200 | €16,425 | +€8,225 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,962 | €37,962 | = | 0.0% |
| Other operating charges | 640/8 | €9,815 | €553 | -€9,262 | -94.4% |
| Gross operating margin | 9900 | -€31,531 | -€39,764 | -€8,233 | -26.1% |
| Operating profit (loss) | 9901 | -€79,308 | -€78,279 | +€1,029 | +1.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €171 | €71 | -€100 | -58.6% |
| Recurring financial charges | 65 | €171 | €71 | -€100 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | -€79,479 | -€78,347 | +€1,132 | +1.4% |
| Transfer from deferred taxes | 780 | €4,428 | €4,427 | -€1 | 0.0% |
| Profit (loss) for the period | 9904 | -€75,052 | -€73,920 | +€1,132 | +1.5% |
| Transfer from tax-exempt reserves | 789 | €13,283 | €13,283 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,769 | -€60,637 | +€1,132 | +1.8% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.