Lapetitetour: 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.
Lapetitetour
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€134,955
up €134,955 (+117.1%), from €115,202 to €250,157
mainly Current investments (+€200,000) and Depreciation (+€92,780)
- Receivables within one year +€102,242
up €102,242 (+3106.4%), from €3,291 to €105,533
of which Trade receivables: +€79,693
- Tangible fixed assets -€74,914
down €74,914 (-16.5%), from €455,080 to €380,166
of which Plant, machinery and equipment: -€76,768
- Profit (loss) carried forward -€90,590
down €90,590 (-16.8%), from €538,968 to €448,378
- Advances received +€82,300
up €82,300 (+2363.9%), from €3,482 to €85,782
- Reserves -€12,947
down €12,947 (-11.1%), from €116,534 to €103,586
of which Tax-exempt reserves: -€12,947
- Tax, wage and social debts -€11,499
down €11,499 (-40.2%), from €28,610 to €17,111
of which Remuneration and social security: -€9,542
- Gross operating margin -€223,099
down €223,099 (-49.8%), from €448,398 to €225,299
- Taxes -€25,083
down €25,083 (-99.7%), from €25,159 to €76
- Staff costs +€12,674
up €12,674 (+6.2%), from €206,063 to €218,737
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 | €803,512 | €768,964 | -€34,548 | -4.3% |
| Fixed assets | 21/28 | €455,080 | €380,166 | -€74,914 | -16.5% |
| Tangible fixed assets | 22/27 | €455,080 | €380,166 | -€74,914 | -16.5% |
| Land and buildings | 22 | €70,250 | €67,625 | -€2,625 | -3.7% |
| Plant, machinery and equipment | 23 | €367,805 | €291,037 | -€76,768 | -20.9% |
| Furniture and vehicles | 24 | €6,526 | €11,004 | +€4,478 | +68.6% |
| Other tangible fixed assets | 26 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €348,431 | €388,798 | +€40,367 | +11.6% |
| Stocks and contracts in progress | 3 | €27,943 | €28,876 | +€933 | +3.3% |
| Stocks | 30/36 | €27,943 | €28,876 | +€933 | +3.3% |
| Amounts receivable within one year | 40/41 | €3,291 | €105,533 | +€102,242 | +3106.4% |
| Trade receivables | 40 | €1,293 | €80,987 | +€79,693 | +6161.5% |
| Other amounts receivable | 41 | €1,998 | €24,546 | +€22,549 | +1128.6% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €115,202 | €250,157 | +€134,955 | +117.1% |
| Deferred charges and accrued income | 490/1 | €1,994 | €4,232 | +€2,238 | +112.2% |
| Total equity and liabilities | 10/49 | €803,512 | €768,964 | -€34,548 | -4.3% |
| Equity | 10/15 | €717,501 | €613,965 | -€103,537 | -14.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €116,534 | €103,586 | -€12,947 | -11.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €103,577 | €90,629 | -€12,947 | -12.5% |
| Distributable reserves | 133 | €6,757 | €6,757 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538,968 | €448,378 | -€90,590 | -16.8% |
| Provisions and deferred taxes | 16 | €34,524 | €30,208 | -€4,316 | -12.5% |
| Deferred taxes | 168 | €34,524 | €30,208 | -€4,316 | -12.5% |
| Amounts payable | 17/49 | €51,486 | €124,791 | +€73,305 | +142.4% |
| Amounts payable within one year | 42/48 | €51,486 | €124,791 | +€73,305 | +142.4% |
| Trade debts | 44 | €19,361 | €21,688 | +€2,327 | +12.0% |
| Suppliers | 440/4 | €19,361 | €21,688 | +€2,327 | +12.0% |
| Advances received on contracts in progress | 46 | €3,482 | €85,782 | +€82,300 | +2363.9% |
| Taxes, remuneration and social security | 45 | €28,610 | €17,111 | -€11,499 | -40.2% |
| Taxes | 450/3 | €5,546 | €3,589 | -€1,957 | -35.3% |
| Remuneration and social security | 454/9 | €23,064 | €13,522 | -€9,542 | -41.4% |
| Other amounts payable | 47/48 | €34 | €210 | +€176 | +517.5% |
| Remuneration, social security and pensions | 62 | €206,063 | €218,737 | +€12,674 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,336 | €92,780 | +€2,444 | +2.7% |
| Other operating charges | 640/8 | €11,494 | €13,215 | +€1,722 | +15.0% |
| Gross operating margin | 9900 | €448,398 | €225,299 | -€223,099 | -49.8% |
| Operating profit (loss) | 9901 | €140,505 | -€99,434 | -€239,939 | |
| Financial income | 75/76B | €1,866 | €2,593 | +€726 | +38.9% |
| Recurring financial income | 75 | €1,866 | €2,593 | +€726 | +38.9% |
| Financial charges | 65/66B | €12,690 | €10,935 | -€1,755 | -13.8% |
| Recurring financial charges | 65 | €12,690 | €10,935 | -€1,755 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €129,681 | -€107,776 | -€237,458 | |
| Transfer from deferred taxes | 780 | €5,647 | €4,316 | -€1,331 | -23.6% |
| Transfer to deferred taxes | 680 | €13,311 | - | -€13,311 | |
| Income taxes | 67/77 | €25,159 | €76 | -€25,083 | -99.7% |
| Profit (loss) for the period | 9904 | €96,859 | -€103,537 | -€200,395 | |
| Transfer from tax-exempt reserves | 789 | €16,940 | €12,947 | -€3,993 | -23.6% |
| Transfer to tax-exempt reserves | 689 | €39,933 | - | -€39,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,866 | -€90,590 | -€164,456 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.