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.
What changed
LA POSTERIE
NACE 55.203, Holiday cottages, homes and apartments
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€97,126
2024 · -€63,618-€33,508
Equity
-€307,235
2024 · -€210,110-€97,126
Cash
€3,071
2024 · €4,615-€1,544
Balance sheet total
€992,384
2024 · €1.1m-€67,137
Largest movements
Assets
- Tangible fixed assets -€57,984
down €57,984 (-5.6%), from €1.0m to €982,304
of which Land and buildings: -€51,529
Equity and liabilities
- Debts after one year +€138,316
up €138,316 (+13.0%), from €1.1m to €1.2m
of which Other amounts payable: +€446,500
- Profit (loss) carried forward -€97,126
down €97,126 (-39.7%), from -€244,906 to -€342,032
- Trade debts -€92,677
down €92,677 (-86.1%), from €107,664 to €14,988
Income statement
- Financial charges +€20,045
up €20,045 (+53.2%), from €37,680 to €57,725
- Gross operating margin -€10,232
down €10,232 (-20.7%), from €49,471 to €39,238
- Depreciation -€2,183
down €2,183 (-3.1%), from €70,149 to €67,966
- Other operating charges +€1,850
up €1,850 (+35.1%), from €5,276 to €7,127
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.
Result 2024
-€63,618
Gross operating margin
-€10,232
Depreciation
+€2,183
Other operating charges
-€1,850
Other operating items
-€3,445
Financial income
-€72
Financial charges
-€20,045
Taxes
-€47
Result 2025
-€97,126
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€126,119
Investment
-€9,982
Financing
+€134,557
Cash 2024
€4,615
From operations (derived)
-€126,119
Net result for the year
-€97,126
Depreciation
+€67,966
Stocks and contracts
+€2,500
Receivables within one year
+€3,658
Deferred charges and accrued income
+€1,451
Trade debts
-€92,677
Smaller working-capital items
+€330
Advances received
-€1,678
Other debts
-€10,544
Investment (derived)
-€9,982
Investment in fixed assets (net)
-€9,982
Financing
+€134,557
Debts after one year
+€138,316
Current portion of long-term debt
-€3,662
Short-term financial debts
-€97
Cash 2025
€3,071
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,059,521 | €992,384 | -€67,137 | -6.3% |
| Fixed assets | 21/28 | €1,040,288 | €982,304 | -€57,984 | -5.6% |
| Tangible fixed assets | 22/27 | €1,040,288 | €982,304 | -€57,984 | -5.6% |
| Land and buildings | 22 | €1,012,330 | €960,801 | -€51,529 | -5.1% |
| Plant, machinery and equipment | 23 | €13,691 | €15,921 | +€2,230 | +16.3% |
| Furniture and vehicles | 24 | €14,267 | €5,582 | -€8,685 | -60.9% |
| Current assets | 29/58 | €19,232 | €10,080 | -€9,152 | -47.6% |
| Stocks and contracts in progress | 3 | €2,500 | €0 | -€2,500 | -100% |
| Stocks | 30/36 | €2,500 | €0 | -€2,500 | -100% |
| Amounts receivable within one year | 40/41 | €10,358 | €6,700 | -€3,658 | -35.3% |
| Trade receivables | 40 | €6,476 | €4,947 | -€1,529 | -23.6% |
| Other amounts receivable | 41 | €3,882 | €1,754 | -€2,129 | -54.8% |
| Cash at bank and in hand | 54/58 | €4,615 | €3,071 | -€1,544 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,759 | €309 | -€1,451 | -82.5% |
| Total equity and liabilities | 10/49 | €1,059,521 | €992,384 | -€67,137 | -6.3% |
| Equity | 10/15 | -€210,110 | -€307,235 | -€97,126 | -46.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,597 | €28,597 | = | 0.0% |
| Distributable reserves | 133 | €28,597 | €28,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,906 | -€342,032 | -€97,126 | -39.7% |
| Amounts payable | 17/49 | €1,269,630 | €1,299,619 | +€29,989 | +2.4% |
| Amounts payable after more than one year | 17 | €1,060,749 | €1,199,065 | +€138,316 | +13.0% |
| Financial debts | 170/4 | €1,060,749 | €752,565 | -€308,184 | -29.1% |
| Other amounts payable | 178/9 | - | €446,500 | +€446,500 | |
| Amounts payable within one year | 42/48 | €208,881 | €100,292 | -€108,590 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €63,057 | €59,394 | -€3,662 | -5.8% |
| Financial debts | 43 | €97 | €0 | -€97 | -100% |
| Credit institutions | 430/8 | €97 | €0 | -€97 | -100% |
| Trade debts | 44 | €107,664 | €14,988 | -€92,677 | -86.1% |
| Suppliers | 440/4 | €107,664 | €14,988 | -€92,677 | -86.1% |
| Advances received on contracts in progress | 46 | €1,678 | €0 | -€1,678 | -100% |
| Taxes, remuneration and social security | 45 | €89 | €157 | +€68 | +76.4% |
| Taxes | 450/3 | €89 | €157 | +€68 | +76.4% |
| Other amounts payable | 47/48 | €36,297 | €25,753 | -€10,544 | -29.0% |
| Accrued charges and deferred income | 492/3 | €0 | €263 | +€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,149 | €67,966 | -€2,183 | -3.1% |
| Other operating charges | 640/8 | €5,276 | €7,127 | +€1,850 | +35.1% |
| Non-recurring operating charges | 66A | - | €3,445 | +€3,445 | |
| Gross operating margin | 9900 | €49,471 | €39,238 | -€10,232 | -20.7% |
| Operating profit (loss) | 9901 | -€25,955 | -€39,299 | -€13,345 | -51.4% |
| Financial income | 75/76B | €73 | €0 | -€72 | -99.6% |
| Recurring financial income | 75 | €73 | €0 | -€72 | -99.6% |
| Financial charges | 65/66B | €37,680 | €57,725 | +€20,045 | +53.2% |
| Recurring financial charges | 65 | €37,680 | €57,725 | +€20,045 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | -€63,562 | -€97,024 | -€33,462 | -52.6% |
| Income taxes | 67/77 | €55 | €102 | +€47 | +84.7% |
| Profit (loss) for the period | 9904 | -€63,618 | -€97,126 | -€33,508 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,618 | -€97,126 | -€33,508 | -52.7% |
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 25 October 2026 via checked.be.