LAPERE PATRICK: what changed
Two fiscal 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 PATRICK
Largest movements
- Receivables within one year -€157,740
down €157,740 (-9.4%), from €1.7m to €1.5m
of which Trade receivables: -€162,268
- Tangible fixed assets +€157,596
up €157,596 (+6.3%), from €2.5m to €2.7m
of which Plant, machinery and equipment: +€177,435
- Stocks and contracts +€64,400
up €64,400 (+38.8%), from €165,894 to €230,294
of which Contracts in progress: +€39,000
- Cash -€49,888
down €49,888 (-27.2%), from €183,635 to €133,747
mainly Investment in fixed assets (net) (-€592,480) and Tax, wage and social debts (-€118,771)
- Tax, wage and social debts -€118,771
down €118,771 (-73.8%), from €160,923 to €42,152
of which Taxes: -€93,954
- Trade debts +€104,256
up €104,256 (+15.4%), from €676,049 to €780,305
- Debts after one year +€85,774
up €85,774 (+5.7%), from €1.5m to €1.6m
- Gross operating margin -€202,501
down €202,501 (-12.0%), from €1.7m to €1.5m
- Other operating charges -€113,225
down €113,225 (-63.7%), from €177,659 to €64,434
- Staff costs -€74,689
down €74,689 (-7.9%), from €944,204 to €869,515
- Depreciation +€72,537
up €72,537 (+20.0%), from €362,347 to €434,884
- Financial charges +€31,995
up €31,995 (+53.7%), from €59,546 to €91,540
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.
Cash bridge derived
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 | €4,559,882 | €4,583,468 | +€23,586 | +0.5% |
| Fixed assets | 21/28 | €2,511,383 | €2,668,979 | +€157,596 | +6.3% |
| Tangible fixed assets | 22/27 | €2,508,318 | €2,665,914 | +€157,596 | +6.3% |
| Land and buildings | 22 | €1,304,033 | €1,299,297 | -€4,736 | -0.4% |
| Plant, machinery and equipment | 23 | €18,779 | €196,214 | +€177,435 | +944.9% |
| Furniture and vehicles | 24 | €137,761 | €134,193 | -€3,567 | -2.6% |
| Leasing and similar rights | 25 | €1,047,746 | €1,036,210 | -€11,536 | -1.1% |
| Financial fixed assets | 28 | €3,065 | €3,065 | = | 0.0% |
| Current assets | 29/58 | €2,048,499 | €1,914,489 | -€134,010 | -6.5% |
| Stocks and contracts in progress | 3 | €165,894 | €230,294 | +€64,400 | +38.8% |
| Stocks | 30/36 | €124,894 | €150,294 | +€25,400 | +20.3% |
| Contracts in progress | 37 | €41,000 | €80,000 | +€39,000 | +95.1% |
| Amounts receivable within one year | 40/41 | €1,686,739 | €1,528,998 | -€157,740 | -9.4% |
| Trade receivables | 40 | €1,573,953 | €1,411,685 | -€162,268 | -10.3% |
| Other amounts receivable | 41 | €112,785 | €117,313 | +€4,528 | +4.0% |
| Cash at bank and in hand | 54/58 | €183,635 | €133,747 | -€49,888 | -27.2% |
| Deferred charges and accrued income | 490/1 | €12,231 | €21,450 | +€9,219 | +75.4% |
| Total equity and liabilities | 10/49 | €4,559,882 | €4,583,468 | +€23,586 | +0.5% |
| Equity | 10/15 | €1,639,167 | €1,663,984 | +€24,817 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,620,575 | €1,645,392 | +€24,817 | +1.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,650 | €82,650 | = | 0.0% |
| Distributable reserves | 133 | €1,536,065 | €1,560,882 | +€24,817 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,975 | €2,975 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,975 | €2,975 | = | 0.0% |
| Environmental obligations | 163 | €2,975 | €2,975 | = | 0.0% |
| Amounts payable | 17/49 | €2,917,741 | €2,916,510 | -€1,231 | 0.0% |
| Amounts payable after more than one year | 17 | €1,509,581 | €1,595,355 | +€85,774 | +5.7% |
| Financial debts | 170/4 | €1,509,581 | €1,595,355 | +€85,774 | +5.7% |
| Amounts payable within one year | 42/48 | €1,396,553 | €1,315,792 | -€80,761 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €370,606 | €340,538 | -€30,068 | -8.1% |
| Financial debts | 43 | €178,012 | €152,797 | -€25,215 | -14.2% |
| Credit institutions | 430/8 | €178,012 | €152,797 | -€25,215 | -14.2% |
| Trade debts | 44 | €676,049 | €780,305 | +€104,256 | +15.4% |
| Suppliers | 440/4 | €676,049 | €780,305 | +€104,256 | +15.4% |
| Advances received on contracts in progress | 46 | €8,838 | €0 | -€8,838 | -100.0% |
| Taxes, remuneration and social security | 45 | €160,923 | €42,152 | -€118,771 | -73.8% |
| Taxes | 450/3 | €108,826 | €14,872 | -€93,954 | -86.3% |
| Remuneration and social security | 454/9 | €52,097 | €27,281 | -€24,816 | -47.6% |
| Other amounts payable | 47/48 | €2,126 | €0 | -€2,126 | -100.0% |
| Accrued charges and deferred income | 492/3 | €11,606 | €5,362 | -€6,244 | -53.8% |
| Remuneration, social security and pensions | 62 | €944,204 | €869,515 | -€74,689 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362,347 | €434,884 | +€72,537 | +20.0% |
| Other operating charges | 640/8 | €177,659 | €64,434 | -€113,225 | -63.7% |
| Gross operating margin | 9900 | €1,692,979 | €1,490,478 | -€202,501 | -12.0% |
| Operating profit (loss) | 9901 | €208,769 | €121,645 | -€87,124 | -41.7% |
| Financial income | 75/76B | €7,185 | €5,069 | -€2,116 | -29.5% |
| Recurring financial income | 75 | €7,185 | €5,069 | -€2,116 | -29.5% |
| Financial charges | 65/66B | €59,546 | €91,540 | +€31,995 | +53.7% |
| Recurring financial charges | 65 | €59,546 | €91,540 | +€31,995 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €156,408 | €35,173 | -€121,235 | -77.5% |
| Income taxes | 67/77 | €25,136 | €10,356 | -€14,780 | -58.8% |
| Profit (loss) for the period | 9904 | €131,272 | €24,817 | -€106,455 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €131,272 | €24,817 | -€106,455 | -81.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.