Lapere Floor: 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.
Lapere Floor
Largest movements
- Tangible fixed assets -€28,926
no longer reported in 2025 (was €28,926)
of which Furniture and vehicles: -€28,086
- Receivables after one year -€13,200
down €13,200 (-58.9%), from €22,400 to €9,200
- Receivables within one year -€2,974
down €2,974 (-51.6%), from €5,767 to €2,793
of which Other amounts receivable: -€5,767
- Cash -€1,879
down €1,879 (-92.1%), from €2,039 to €160
mainly Debts after one year (-€16,000) and Current portion of long-term debt (-€10,954)
- Debts after one year -€16,000
no longer reported in 2025 (was €16,000)
- Current portion of long-term debt -€10,954
no longer reported in 2025 (was €10,954)
- Trade debts -€7,266
down €7,266 (-82.5%), from €8,803 to €1,537
- Advances received -€4,722
no longer reported in 2025 (was €4,722)
- Tax, wage and social debts -€3,831
down €3,831 (-92.7%), from €4,132 to €300
- Depreciation -€12,332
down €12,332 (-98.4%), from €12,535 to €203
- Other operating charges +€3,611
up €3,611 (+3,217%), from €112 to €3,724
- Financial income -€490
down €490 (-40.9%), from €1,199 to €709
- Gross operating margin -€417
down €417 (-33.4%), from €1,245 to €829
- Financial charges -€355
down €355 (-23.1%), from €1,535 to €1,180
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 | €59,329 | €12,154 | -€47,175 | -79.5% |
| Fixed assets | 21/28 | €28,926 | - | -€28,926 | |
| Tangible fixed assets | 22/27 | €28,926 | - | -€28,926 | |
| Plant, machinery and equipment | 23 | €203 | - | -€203 | |
| Furniture and vehicles | 24 | €28,086 | - | -€28,086 | |
| Other tangible fixed assets | 26 | €638 | - | -€638 | |
| Current assets | 29/58 | €30,403 | €12,154 | -€18,249 | -60.0% |
| Amounts receivable after more than one year | 29 | €22,400 | €9,200 | -€13,200 | -58.9% |
| Other amounts receivable | 291 | €22,400 | €9,200 | -€13,200 | -58.9% |
| Amounts receivable within one year | 40/41 | €5,767 | €2,793 | -€2,974 | -51.6% |
| Trade receivables | 40 | - | €2,793 | +€2,793 | |
| Other amounts receivable | 41 | €5,767 | - | -€5,767 | |
| Cash at bank and in hand | 54/58 | €2,039 | €160 | -€1,879 | -92.1% |
| Deferred charges and accrued income | 490/1 | €196 | - | -€196 | |
| Total equity and liabilities | 10/49 | €59,329 | €12,154 | -€47,175 | -79.5% |
| Equity | 10/15 | €13,435 | €9,831 | -€3,605 | -26.8% |
| Reserves | 13 | €28,403 | €28,403 | = | 0.0% |
| Distributable reserves | 133 | €28,403 | €28,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,968 | -€18,573 | -€3,605 | -24.1% |
| Amounts payable | 17/49 | €45,894 | €2,323 | -€43,571 | -94.9% |
| Amounts payable after more than one year | 17 | €16,000 | - | -€16,000 | |
| Financial debts | 170/4 | €16,000 | - | -€16,000 | |
| Amounts payable within one year | 42/48 | €29,894 | €2,323 | -€27,571 | -92.2% |
| Current portion of amounts payable after more than one year | 42 | €10,954 | - | -€10,954 | |
| Financial debts | 43 | €1,284 | - | -€1,284 | |
| Other loans | 439 | €1,284 | - | -€1,284 | |
| Trade debts | 44 | €8,803 | €1,537 | -€7,266 | -82.5% |
| Suppliers | 440/4 | €8,803 | €1,537 | -€7,266 | -82.5% |
| Advances received on contracts in progress | 46 | €4,722 | - | -€4,722 | |
| Taxes, remuneration and social security | 45 | €4,132 | €300 | -€3,831 | -92.7% |
| Taxes | 450/3 | €4,132 | €300 | -€3,831 | -92.7% |
| Other amounts payable | 47/48 | - | €486 | +€486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,535 | €203 | -€12,332 | -98.4% |
| Other operating charges | 640/8 | €112 | €3,724 | +€3,611 | +3,217% |
| Gross operating margin | 9900 | €1,245 | €829 | -€417 | -33.4% |
| Operating profit (loss) | 9901 | -€11,402 | -€3,098 | +€8,304 | +72.8% |
| Financial income | 75/76B | €1,199 | €709 | -€490 | -40.9% |
| Recurring financial income | 75 | €1,199 | €709 | -€490 | -40.9% |
| Financial charges | 65/66B | €1,535 | €1,180 | -€355 | -23.1% |
| Recurring financial charges | 65 | €1,535 | €1,180 | -€355 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,738 | -€3,569 | +€8,169 | +69.6% |
| Income taxes | 67/77 | €161 | €36 | -€125 | -77.7% |
| Profit (loss) for the period | 9904 | -€11,899 | -€3,605 | +€8,295 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,899 | -€3,605 | +€8,295 | +69.7% |
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 23 October 2026 via checked.be.