LAPERRE BUILDINGS: 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.
LAPERRE BUILDINGS
Largest movements
- Receivables within one year -€90,295
down €90,295 (-65.6%), from €137,598 to €47,303
of which Other amounts receivable: -€45,589
- Cash -€50,449
down €50,449 (-97.3%), from €51,843 to €1,394
mainly Contributions, distributions and other (-€207,449) and Net result for the year (-€33,093)
- Stocks and contracts -€36,977
no longer reported in 2025 (was €36,977)
- Tangible fixed assets -€27,542
down €27,542 (-16.6%), from €165,882 to €138,340
- Intangible fixed assets -€9,813
no longer reported in 2025 (was €9,813)
- Reserves -€234,953
down €234,953 (-44.4%), from €528,729 to €293,776
- Other debts +€51,074
up €51,074 (+5,946%), from €859 to €51,933
- Debts after one year -€17,092
no longer reported in 2025 (was €17,092)
- Tax, wage and social debts -€8,501
down €8,501 (-97.3%), from €8,738 to €237
of which Remuneration and social security: -€8,376
- Current portion of long-term debt -€7,478
down €7,478 (-30.4%), from €24,570 to €17,092
- Gross operating margin -€88,350
down €88,350 (-94.8%), from €93,229 to €4,879
- Staff costs -€46,921
down €46,921 (-72.1%), from €65,120 to €18,199
- Depreciation -€7,119
down €7,119 (-29.0%), from €24,560 to €17,441
- Financial income -€2,763
down €2,763 (-32.8%), from €8,430 to €5,667
- Other operating charges -€2,133
down €2,133 (-29.6%), from €7,196 to €5,063
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 | €607,674 | €391,304 | -€216,370 | -35.6% |
| Fixed assets | 21/28 | €175,945 | €138,340 | -€37,605 | -21.4% |
| Intangible fixed assets | 21 | €9,813 | - | -€9,813 | |
| Tangible fixed assets | 22/27 | €165,882 | €138,340 | -€27,542 | -16.6% |
| Land and buildings | 22 | €103,983 | €94,134 | -€9,849 | -9.5% |
| Plant, machinery and equipment | 23 | €54,341 | €44,206 | -€10,135 | -18.7% |
| Furniture and vehicles | 24 | €7,558 | - | -€7,558 | |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €431,729 | €252,964 | -€178,765 | -41.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €36,977 | - | -€36,977 | |
| Stocks | 30/36 | €36,977 | - | -€36,977 | |
| Amounts receivable within one year | 40/41 | €137,598 | €47,303 | -€90,295 | -65.6% |
| Trade receivables | 40 | €51,865 | €7,160 | -€44,706 | -86.2% |
| Other amounts receivable | 41 | €85,733 | €40,144 | -€45,589 | -53.2% |
| Cash at bank and in hand | 54/58 | €51,843 | €1,394 | -€50,449 | -97.3% |
| Deferred charges and accrued income | 490/1 | €5,312 | €4,267 | -€1,045 | -19.7% |
| Total equity and liabilities | 10/49 | €607,674 | €391,304 | -€216,370 | -35.6% |
| Equity | 10/15 | €548,729 | €308,187 | -€240,542 | -43.8% |
| Contributions | 10/11 | €20,000 | €14,410 | -€5,590 | -27.9% |
| Reserves | 13 | €528,729 | €293,776 | -€234,953 | -44.4% |
| Distributable reserves | 133 | €528,729 | €293,776 | -€234,953 | -44.4% |
| Amounts payable | 17/49 | €58,945 | €83,117 | +€24,172 | +41.0% |
| Amounts payable after more than one year | 17 | €17,092 | - | -€17,092 | |
| Financial debts | 170/4 | €17,092 | - | -€17,092 | |
| Amounts payable within one year | 42/48 | €41,853 | €81,964 | +€40,111 | +95.8% |
| Current portion of amounts payable after more than one year | 42 | €24,570 | €17,092 | -€7,478 | -30.4% |
| Trade debts | 44 | €7,685 | €12,702 | +€5,017 | +65.3% |
| Suppliers | 440/4 | €7,685 | €12,702 | +€5,017 | +65.3% |
| Taxes, remuneration and social security | 45 | €8,738 | €237 | -€8,501 | -97.3% |
| Taxes | 450/3 | €363 | €237 | -€125 | -34.6% |
| Remuneration and social security | 454/9 | €8,376 | - | -€8,376 | |
| Other amounts payable | 47/48 | €859 | €51,933 | +€51,074 | +5,946% |
| Accrued charges and deferred income | 492/3 | - | €1,153 | +€1,153 | |
| Remuneration, social security and pensions | 62 | €65,120 | €18,199 | -€46,921 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,560 | €17,441 | -€7,119 | -29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,500 | - | +€1,500 | |
| Other operating charges | 640/8 | €7,196 | €5,063 | -€2,133 | -29.6% |
| Gross operating margin | 9900 | €93,229 | €4,879 | -€88,350 | -94.8% |
| Operating profit (loss) | 9901 | -€2,147 | -€35,825 | -€33,678 | -1,569% |
| Financial income | 75/76B | €8,430 | €5,667 | -€2,763 | -32.8% |
| Recurring financial income | 75 | €8,430 | €5,667 | -€2,763 | -32.8% |
| Financial charges | 65/66B | €3,599 | €2,865 | -€735 | -20.4% |
| Recurring financial charges | 65 | €3,599 | €2,865 | -€735 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €2,684 | -€33,022 | -€35,706 | |
| Income taxes | 67/77 | €1,180 | €71 | -€1,110 | -94.0% |
| Profit (loss) for the period | 9904 | €1,504 | -€33,093 | -€34,597 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,504 | -€33,093 | -€34,597 |
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 17 October 2026 via checked.be.