LAHOUSSE - DARRAS: 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.
LAHOUSSE - DARRAS
Largest movements
- Cash +€66,877
up €66,877 (+22.8%), from €293,156 to €360,033
mainly Receivables within one year (+€59,439) and Depreciation (+€46,757)
- Receivables within one year -€59,439
down €59,439 (-88.9%), from €66,889 to €7,450
of which Trade receivables: -€60,420
- Tangible fixed assets -€44,599
down €44,599 (-19.1%), from €233,557 to €188,957
of which Land and buildings: -€24,692
- Debts after one year -€26,813
down €26,813 (-14.3%), from €187,960 to €161,147
- Reserves +€10,031
up €10,031 (+6.3%), from €159,674 to €169,705
- Other debts -€7,904
down €7,904 (-4.5%), from €173,902 to €165,998
- Tax, wage and social debts -€7,246
down €7,246 (-28.7%), from €25,266 to €18,020
of which Taxes: -€13,730
- Gross operating margin -€25,070
down €25,070 (-13.8%), from €181,613 to €156,543
- Depreciation -€17,108
down €17,108 (-26.8%), from €63,865 to €46,757
- Staff costs +€2,238
up €2,238 (+3.6%), from €61,989 to €64,226
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 | €597,910 | €560,774 | -€37,136 | -6.2% |
| Fixed assets | 21/28 | €234,507 | €189,907 | -€44,599 | -19.0% |
| Tangible fixed assets | 22/27 | €233,557 | €188,957 | -€44,599 | -19.1% |
| Land and buildings | 22 | €177,086 | €152,394 | -€24,692 | -13.9% |
| Plant, machinery and equipment | 23 | €20,229 | €14,118 | -€6,111 | -30.2% |
| Furniture and vehicles | 24 | €36,242 | €22,445 | -€13,796 | -38.1% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €363,403 | €370,866 | +€7,464 | +2.1% |
| Amounts receivable within one year | 40/41 | €66,889 | €7,450 | -€59,439 | -88.9% |
| Trade receivables | 40 | €64,523 | €4,103 | -€60,420 | -93.6% |
| Other amounts receivable | 41 | €2,366 | €3,347 | +€981 | +41.5% |
| Cash at bank and in hand | 54/58 | €293,156 | €360,033 | +€66,877 | +22.8% |
| Deferred charges and accrued income | 490/1 | €3,358 | €3,383 | +€26 | +0.8% |
| Total equity and liabilities | 10/49 | €597,910 | €560,774 | -€37,136 | -6.2% |
| Equity | 10/15 | €160,674 | €170,705 | +€10,031 | +6.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €159,674 | €169,705 | +€10,031 | +6.3% |
| Distributable reserves | 133 | €159,674 | €169,705 | +€10,031 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €437,235 | €390,068 | -€47,167 | -10.8% |
| Amounts payable after more than one year | 17 | €187,960 | €161,147 | -€26,813 | -14.3% |
| Financial debts | 170/4 | €187,960 | €161,147 | -€26,813 | -14.3% |
| Amounts payable within one year | 42/48 | €239,927 | €219,500 | -€20,427 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €26,513 | €26,813 | +€300 | +1.1% |
| Trade debts | 44 | €14,246 | €8,669 | -€5,577 | -39.1% |
| Suppliers | 440/4 | €14,246 | €8,669 | -€5,577 | -39.1% |
| Taxes, remuneration and social security | 45 | €25,266 | €18,020 | -€7,246 | -28.7% |
| Taxes | 450/3 | €20,275 | €6,545 | -€13,730 | -67.7% |
| Remuneration and social security | 454/9 | €4,991 | €11,475 | +€6,484 | +130% |
| Other amounts payable | 47/48 | €173,902 | €165,998 | -€7,904 | -4.5% |
| Accrued charges and deferred income | 492/3 | €9,349 | €9,422 | +€73 | +0.8% |
| Remuneration, social security and pensions | 62 | €61,989 | €64,226 | +€2,238 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,865 | €46,757 | -€17,108 | -26.8% |
| Other operating charges | 640/8 | €8,857 | €9,792 | +€935 | +10.6% |
| Non-recurring operating charges | 66A | €0 | €7,484 | +€7,484 | |
| Gross operating margin | 9900 | €181,613 | €156,543 | -€25,070 | -13.8% |
| Operating profit (loss) | 9901 | €46,902 | €28,283 | -€18,619 | -39.7% |
| Financial income | 75/76B | €346 | €657 | +€311 | +90.0% |
| Recurring financial income | 75 | €346 | €657 | +€311 | +90.0% |
| Financial charges | 65/66B | €12,378 | €12,074 | -€304 | -2.5% |
| Recurring financial charges | 65 | €12,378 | €12,074 | -€304 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €34,869 | €16,865 | -€18,004 | -51.6% |
| Income taxes | 67/77 | €6,875 | €6,834 | -€41 | -0.6% |
| Profit (loss) for the period | 9904 | €27,994 | €10,031 | -€17,963 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,994 | €10,031 | -€17,963 | -64.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.