LAETITIA CAMPESTRIS: what changed
LAETITIA CAMPESTRIS
Largest movements
- Cash -€29,011
down €29,011 (-90.7%), from €31,996 to €2,986
mainly Receivables within one year (-€16,337) and Tax, wage and social debts (-€6,930)
- Receivables within one year +€16,337
new in 2025: €16,337
of which Trade receivables: +€14,500
- Tax, wage and social debts -€6,930
down €6,930 (-81.9%), from €8,464 to €1,534
of which Taxes: -€5,394
- Profit (loss) carried forward -€5,904
down €5,904 (-1.7%), from -€342,281 to -€348,186
- Staff costs -€17,744
down €17,744 (-46.3%), from €38,366 to €20,622
- Taxes -€7,465
no longer reported in 2025 (was €7,465)
- Gross operating margin +€1,524
up €1,524 (+9.0%), from €16,929 to €18,454
- Depreciation +€408
up €408 (+32.9%), from €1,242 to €1,651
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €575,196 | €561,292 | -€13,904 | -2.4% |
| Fixed assets | 21/28 | €543,200 | €541,549 | -€1,651 | -0.3% |
| Tangible fixed assets | 22/27 | €543,200 | €541,549 | -€1,651 | -0.3% |
| Land and buildings | 22 | €538,791 | €538,140 | -€650 | -0.1% |
| Furniture and vehicles | 24 | €4,409 | €3,409 | -€1,000 | -22.7% |
| Current assets | 29/58 | €31,996 | €19,743 | -€12,253 | -38.3% |
| Amounts receivable within one year | 40/41 | - | €16,337 | +€16,337 | |
| Trade receivables | 40 | - | €14,500 | +€14,500 | |
| Other amounts receivable | 41 | - | €1,837 | +€1,837 | |
| Cash at bank and in hand | 54/58 | €31,996 | €2,986 | -€29,011 | -90.7% |
| Deferred charges and accrued income | 490/1 | - | €420 | +€420 | |
| Total equity and liabilities | 10/49 | €575,196 | €561,292 | -€13,904 | -2.4% |
| Equity | 10/15 | €390,751 | €384,846 | -€5,904 | -1.5% |
| Contributions | 10/11 | €606,563 | €606,563 | = | 0.0% |
| Reserves | 13 | €126,469 | €126,469 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,540 | €1,540 | = | 0.0% |
| Distributable reserves | 133 | €124,929 | €124,929 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€342,281 | -€348,186 | -€5,904 | -1.7% |
| Amounts payable | 17/49 | €184,446 | €176,446 | -€7,999 | -4.3% |
| Amounts payable within one year | 42/48 | €184,446 | €176,446 | -€7,999 | -4.3% |
| Trade debts | 44 | €2,185 | €1,932 | -€253 | -11.6% |
| Suppliers | 440/4 | €2,185 | €1,932 | -€253 | -11.6% |
| Advances received on contracts in progress | 46 | €4,550 | €4,550 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,464 | €1,534 | -€6,930 | -81.9% |
| Taxes | 450/3 | €5,394 | - | -€5,394 | |
| Remuneration and social security | 454/9 | €3,070 | €1,534 | -€1,536 | -50.0% |
| Other amounts payable | 47/48 | €169,247 | €168,430 | -€817 | -0.5% |
| Remuneration, social security and pensions | 62 | €38,366 | €20,622 | -€17,744 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,242 | €1,651 | +€408 | +32.9% |
| Other operating charges | 640/8 | €2,003 | €1,986 | -€17 | -0.9% |
| Gross operating margin | 9900 | €16,929 | €18,454 | +€1,524 | +9.0% |
| Operating profit (loss) | 9901 | -€24,682 | -€5,805 | +€18,877 | +76.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €99 | €104 | +€4 | +4.5% |
| Recurring financial charges | 65 | €99 | €104 | +€4 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,781 | -€5,904 | +€18,877 | +76.2% |
| Income taxes | 67/77 | €7,465 | - | -€7,465 | |
| Profit (loss) for the period | 9904 | -€32,247 | -€5,904 | +€26,342 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,247 | -€5,904 | +€26,342 | +81.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.