Laporte and Co: 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.
Laporte and Co
Largest movements
- Cash +€17,035
up €17,035 (+85.2%), from €19,986 to €37,021
mainly Net result for the year (+€45,477) and Other debts (+€15,000)
- Receivables within one year -€4,327
down €4,327 (-35.8%), from €12,081 to €7,754
of which Other amounts receivable: -€3,260
- Tangible fixed assets -€1,556
down €1,556 (-3.5%), from €44,966 to €43,411
of which Land and buildings: -€2,136
- Other debts +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
- Tax, wage and social debts +€5,595
up €5,595 (+328%), from €1,705 to €7,300
- Debts after one year -€5,203
no longer reported in 2025 (was €5,203)
- Profit (loss) carried forward -€4,523
down €4,523 (-19.2%), from €23,585 to €19,062
- Trade debts +€1,259
up €1,259 (+228%), from €553 to €1,812
- Gross operating margin +€20,981
up €20,981 (+45.9%), from €45,746 to €66,727
- Taxes +€7,597
up €7,597 (+98.6%), from €7,703 to €15,300
- Other operating charges -€1,717
down €1,717 (-66.0%), from €2,601 to €885
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 | €77,789 | €88,987 | +€11,198 | +14.4% |
| Fixed assets | 21/28 | €44,966 | €43,411 | -€1,556 | -3.5% |
| Tangible fixed assets | 22/27 | €44,966 | €43,411 | -€1,556 | -3.5% |
| Land and buildings | 22 | €40,764 | €38,628 | -€2,136 | -5.2% |
| Furniture and vehicles | 24 | €4,202 | €4,783 | +€581 | +13.8% |
| Current assets | 29/58 | €32,823 | €45,577 | +€12,753 | +38.9% |
| Amounts receivable within one year | 40/41 | €12,081 | €7,754 | -€4,327 | -35.8% |
| Trade receivables | 40 | €1,715 | €648 | -€1,067 | -62.2% |
| Other amounts receivable | 41 | €10,366 | €7,107 | -€3,260 | -31.4% |
| Cash at bank and in hand | 54/58 | €19,986 | €37,021 | +€17,035 | +85.2% |
| Deferred charges and accrued income | 490/1 | €755 | €801 | +€46 | +6.1% |
| Total equity and liabilities | 10/49 | €77,789 | €88,987 | +€11,198 | +14.4% |
| Equity | 10/15 | €29,195 | €24,672 | -€4,523 | -15.5% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Reserves | 13 | €510 | €510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €510 | €510 | = | 0.0% |
| Reserves not available under the articles | 1311 | €510 | €510 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,585 | €19,062 | -€4,523 | -19.2% |
| Amounts payable | 17/49 | €48,594 | €64,315 | +€15,720 | +32.4% |
| Amounts payable after more than one year | 17 | €5,203 | - | -€5,203 | |
| Financial debts | 170/4 | €5,203 | - | -€5,203 | |
| Amounts payable within one year | 42/48 | €43,392 | €64,315 | +€20,923 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €6,134 | €5,203 | -€931 | -15.2% |
| Trade debts | 44 | €553 | €1,812 | +€1,259 | +228% |
| Suppliers | 440/4 | €553 | €1,812 | +€1,259 | +228% |
| Taxes, remuneration and social security | 45 | €1,705 | €7,300 | +€5,595 | +328% |
| Taxes | 450/3 | €1,705 | €7,300 | +€5,595 | +328% |
| Other amounts payable | 47/48 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,173 | €4,556 | +€383 | +9.2% |
| Other operating charges | 640/8 | €2,601 | €885 | -€1,717 | -66.0% |
| Gross operating margin | 9900 | €45,746 | €66,727 | +€20,981 | +45.9% |
| Operating profit (loss) | 9901 | €38,972 | €61,287 | +€22,314 | +57.3% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €453 | €509 | +€56 | +12.4% |
| Recurring financial charges | 65 | €453 | €509 | +€56 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €38,526 | €60,777 | +€22,252 | +57.8% |
| Income taxes | 67/77 | €7,703 | €15,300 | +€7,597 | +98.6% |
| Profit (loss) for the period | 9904 | €30,822 | €45,477 | +€14,655 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,822 | €45,477 | +€14,655 | +47.5% |
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 26 October 2026 via checked.be.