LAPEIRRE BIS: 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.
LAPEIRRE BIS
Largest movements
- Receivables within one year +€14,339
up €14,339 (+149%), from €9,596 to €23,935
- Cash -€5,781
down €5,781 (-11.6%), from €49,960 to €44,179
mainly Receivables within one year (-€14,339) and Contributions, distributions and other (-€8,860)
- Tangible fixed assets -€4,388
down €4,388 (-48.7%), from €9,004 to €4,616
of which Leasing and similar rights: -€5,696
- Reserves +€12,820
up €12,820 (+32.9%), from €38,940 to €51,760
- Other debts -€4,557
down €4,557 (-33.9%), from €13,434 to €8,877
- Tax, wage and social debts -€3,104
down €3,104 (-34.8%), from €8,930 to €5,825
- Gross operating margin -€1,841
down €1,841 (-4.6%), from €39,624 to €37,782
- Depreciation +€1,161
up €1,161 (+16.7%), from €6,943 to €8,103
- Other operating charges -€732
down €732 (-35.1%), from €2,085 to €1,352
- Taxes +€563
up €563 (+9.8%), from €5,725 to €6,288
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 | €70,608 | €75,117 | +€4,509 | +6.4% |
| Fixed assets | 21/28 | €9,004 | €4,616 | -€4,388 | -48.7% |
| Tangible fixed assets | 22/27 | €9,004 | €4,616 | -€4,388 | -48.7% |
| Plant, machinery and equipment | 23 | €2,713 | €1,809 | -€904 | -33.3% |
| Furniture and vehicles | 24 | €595 | €2,807 | +€2,213 | +372% |
| Leasing and similar rights | 25 | €5,696 | - | -€5,696 | |
| Current assets | 29/58 | €61,604 | €70,501 | +€8,897 | +14.4% |
| Amounts receivable within one year | 40/41 | €9,596 | €23,935 | +€14,339 | +149% |
| Trade receivables | 40 | €9,596 | €23,935 | +€14,339 | +149% |
| Cash at bank and in hand | 54/58 | €49,960 | €44,179 | -€5,781 | -11.6% |
| Deferred charges and accrued income | 490/1 | €2,048 | €2,387 | +€340 | +16.6% |
| Total equity and liabilities | 10/49 | €70,608 | €75,117 | +€4,509 | +6.4% |
| Equity | 10/15 | €39,544 | €52,365 | +€12,821 | +32.4% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €38,940 | €51,760 | +€12,820 | +32.9% |
| Distributable reserves | 133 | €38,940 | €51,760 | +€12,820 | +32.9% |
| Profit (loss) carried forward | 14 | €4 | €5 | +€1 | +16.9% |
| Amounts payable | 17/49 | €31,064 | €22,752 | -€8,311 | -26.8% |
| Amounts payable within one year | 42/48 | €31,064 | €22,752 | -€8,311 | -26.8% |
| Trade debts | 44 | €8,701 | €8,050 | -€651 | -7.5% |
| Suppliers | 440/4 | €8,701 | €8,050 | -€651 | -7.5% |
| Taxes, remuneration and social security | 45 | €8,930 | €5,825 | -€3,104 | -34.8% |
| Taxes | 450/3 | €8,930 | €5,825 | -€3,104 | -34.8% |
| Other amounts payable | 47/48 | €13,434 | €8,877 | -€4,557 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,943 | €8,103 | +€1,161 | +16.7% |
| Other operating charges | 640/8 | €2,085 | €1,352 | -€732 | -35.1% |
| Gross operating margin | 9900 | €39,624 | €37,782 | -€1,841 | -4.6% |
| Operating profit (loss) | 9901 | €30,596 | €28,327 | -€2,270 | -7.4% |
| Financial income | 75/76B | €3 | €11 | +€8 | +248% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +248% |
| Financial charges | 65/66B | €170 | €369 | +€198 | +116% |
| Recurring financial charges | 65 | €170 | €369 | +€198 | +116% |
| Profit (loss) for the period before taxes | 9903 | €30,429 | €27,969 | -€2,460 | -8.1% |
| Income taxes | 67/77 | €5,725 | €6,288 | +€563 | +9.8% |
| Profit (loss) for the period | 9904 | €24,704 | €21,681 | -€3,024 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,704 | €21,681 | -€3,024 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.