LAPORTE EURO: 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 EURO
Largest movements
- Receivables within one year +€75,195
up €75,195 (+46.9%), from €160,360 to €235,556
of which Trade receivables: +€63,731
- Deferred charges and accrued income +€8,074
up €8,074 (+80.2%), from €10,070 to €18,144
- Financial fixed assets -€3,000
down €3,000 (-22.3%), from €13,469 to €10,469
- Other debts +€85,000
up €85,000 (+188%), from €45,154 to €130,154
- Profit (loss) carried forward -€78,643
down €78,643 (-253%), from -€31,113 to -€109,756
- Trade debts +€56,909
up €56,909 (+101%), from €56,564 to €113,473
- Tax, wage and social debts +€13,953
up €13,953 (+16.3%), from €85,667 to €99,620
of which Remuneration and social security: +€19,958
- Gross operating margin -€145,456
down €145,456 (-24.3%), from €599,231 to €453,775
- Taxes -€18,410
down €18,410 (-98.8%), from €18,629 to €219
- Staff costs -€14,158
down €14,158 (-2.7%), from €528,848 to €514,689
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,827 | €296,046 | +€77,219 | +35.3% |
| Fixed assets | 21/28 | €18,630 | €12,948 | -€5,682 | -30.5% |
| Intangible fixed assets | 21 | €720 | €447 | -€273 | -37.9% |
| Tangible fixed assets | 22/27 | €4,442 | €2,033 | -€2,409 | -54.2% |
| Furniture and vehicles | 24 | €4,442 | €2,033 | -€2,409 | -54.2% |
| Financial fixed assets | 28 | €13,469 | €10,469 | -€3,000 | -22.3% |
| Current assets | 29/58 | €200,197 | €283,098 | +€82,901 | +41.4% |
| Amounts receivable within one year | 40/41 | €160,360 | €235,556 | +€75,195 | +46.9% |
| Trade receivables | 40 | €152,217 | €215,948 | +€63,731 | +41.9% |
| Other amounts receivable | 41 | €8,144 | €19,608 | +€11,464 | +141% |
| Cash at bank and in hand | 54/58 | €29,766 | €29,399 | -€368 | -1.2% |
| Deferred charges and accrued income | 490/1 | €10,070 | €18,144 | +€8,074 | +80.2% |
| Total equity and liabilities | 10/49 | €218,827 | €296,046 | +€77,219 | +35.3% |
| Equity | 10/15 | €31,443 | -€47,200 | -€78,643 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,056 | €1,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,056 | €1,056 | = | 0.0% |
| Legal reserve | 130 | €1,056 | €1,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,113 | -€109,756 | -€78,643 | -253% |
| Amounts payable | 17/49 | €187,384 | €343,247 | +€155,862 | +83.2% |
| Amounts payable within one year | 42/48 | €187,384 | €343,247 | +€155,862 | +83.2% |
| Trade debts | 44 | €56,564 | €113,473 | +€56,909 | +101% |
| Suppliers | 440/4 | €56,564 | €113,473 | +€56,909 | +101% |
| Taxes, remuneration and social security | 45 | €85,667 | €99,620 | +€13,953 | +16.3% |
| Taxes | 450/3 | €20,615 | €14,610 | -€6,005 | -29.1% |
| Remuneration and social security | 454/9 | €65,052 | €85,010 | +€19,958 | +30.7% |
| Other amounts payable | 47/48 | €45,154 | €130,154 | +€85,000 | +188% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €203 | €0 | -€203 | -100% |
| Remuneration, social security and pensions | 62 | €528,848 | €514,689 | -€14,158 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,028 | €2,682 | -€1,346 | -33.4% |
| Other operating charges | 640/8 | €706 | €726 | +€20 | +2.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €599,231 | €453,775 | -€145,456 | -24.3% |
| Operating profit (loss) | 9901 | €65,649 | -€64,323 | -€129,971 | |
| Financial income | 75/76B | €15 | €1 | -€14 | -92.5% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -92.5% |
| Financial charges | 65/66B | €13,076 | €14,103 | +€1,027 | +7.9% |
| Recurring financial charges | 65 | €13,076 | €14,103 | +€1,027 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €52,588 | -€78,424 | -€131,012 | |
| Income taxes | 67/77 | €18,629 | €219 | -€18,410 | -98.8% |
| Profit (loss) for the period | 9904 | €33,959 | -€78,643 | -€112,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,959 | -€78,643 | -€112,602 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.