LAPORTE VP: 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.
LAPORTE VP
Largest movements
- Cash +€36,723
up €36,723 (+70.0%), from €52,449 to €89,173
mainly Net result for the year (+€116,238) and Depreciation (+€116,226)
- Receivables within one year +€36,047
up €36,047 (+10.9%), from €331,953 to €368,000
of which Other amounts receivable: +€37,044
- Tangible fixed assets -€30,168
down €30,168 (-4.7%), from €640,518 to €610,351
of which Land and buildings: -€68,065
- Other debts -€159,258
no longer reported in 2025 (was €159,258)
- Reserves +€116,238
up €116,238 (+56.0%), from €207,518 to €323,757
of which Distributable reserves: +€116,238
- Debts after one year +€62,999
up €62,999 (+42.3%), from €148,850 to €211,849
- Tax, wage and social debts -€36,095
down €36,095 (-68.0%), from €53,100 to €17,005
- Short-term financial debts +€31,000
new in 2025: €31,000
- Taxes -€26,765
down €26,765 (-34.2%), from €78,284 to €51,519
- Depreciation +€26,280
up €26,280 (+29.2%), from €89,945 to €116,226
- Gross operating margin -€15,442
down €15,442 (-4.9%), from €314,410 to €298,968
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 | €1,068,029 | €1,101,477 | +€33,448 | +3.1% |
| Fixed assets | 21/28 | €682,518 | €643,351 | -€39,168 | -5.7% |
| Intangible fixed assets | 21 | €42,000 | €33,000 | -€9,000 | -21.4% |
| Tangible fixed assets | 22/27 | €640,518 | €610,351 | -€30,168 | -4.7% |
| Land and buildings | 22 | €615,182 | €547,116 | -€68,065 | -11.1% |
| Furniture and vehicles | 24 | €25,337 | €63,234 | +€37,898 | +149.6% |
| Current assets | 29/58 | €385,510 | €458,126 | +€72,615 | +18.8% |
| Amounts receivable within one year | 40/41 | €331,953 | €368,000 | +€36,047 | +10.9% |
| Trade receivables | 40 | €331,953 | €330,956 | -€997 | -0.3% |
| Other amounts receivable | 41 | - | €37,044 | +€37,044 | |
| Cash at bank and in hand | 54/58 | €52,449 | €89,173 | +€36,723 | +70.0% |
| Deferred charges and accrued income | 490/1 | €1,108 | €954 | -€155 | -13.9% |
| Total equity and liabilities | 10/49 | €1,068,029 | €1,101,477 | +€33,448 | +3.1% |
| Equity | 10/15 | €380,924 | €497,162 | +€116,238 | +30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €207,518 | €323,757 | +€116,238 | +56.0% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Distributable reserves | 133 | €207,507 | €323,745 | +€116,238 | +56.0% |
| Profit (loss) carried forward | 14 | €161,006 | €161,006 | = | 0.0% |
| Amounts payable | 17/49 | €687,105 | €604,314 | -€82,791 | -12.0% |
| Amounts payable after more than one year | 17 | €148,850 | €211,849 | +€62,999 | +42.3% |
| Financial debts | 170/4 | €148,850 | €211,849 | +€62,999 | +42.3% |
| Amounts payable within one year | 42/48 | €538,255 | €392,465 | -€145,790 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €73,002 | €90,252 | +€17,250 | +23.6% |
| Financial debts | 43 | - | €31,000 | +€31,000 | |
| Credit institutions | 430/8 | - | €31,000 | +€31,000 | |
| Trade debts | 44 | €252,894 | €254,208 | +€1,314 | +0.5% |
| Suppliers | 440/4 | €252,894 | €254,208 | +€1,314 | +0.5% |
| Taxes, remuneration and social security | 45 | €53,100 | €17,005 | -€36,095 | -68.0% |
| Taxes | 450/3 | €53,100 | €17,005 | -€36,095 | -68.0% |
| Other amounts payable | 47/48 | €159,258 | - | -€159,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,945 | €116,226 | +€26,280 | +29.2% |
| Other operating charges | 640/8 | €236 | €120 | -€116 | -49.2% |
| Gross operating margin | 9900 | €314,410 | €298,968 | -€15,442 | -4.9% |
| Operating profit (loss) | 9901 | €224,229 | €182,623 | -€41,606 | -18.6% |
| Financial income | 75/76B | €1 | €408 | +€407 | +67868.3% |
| Recurring financial income | 75 | €1 | €408 | +€407 | +67868.3% |
| Financial charges | 65/66B | €13,518 | €15,273 | +€1,756 | +13.0% |
| Recurring financial charges | 65 | €13,518 | €15,273 | +€1,756 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €210,712 | €167,757 | -€42,955 | -20.4% |
| Income taxes | 67/77 | €78,284 | €51,519 | -€26,765 | -34.2% |
| Profit (loss) for the period | 9904 | €132,428 | €116,238 | -€16,189 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €132,428 | €116,238 | -€16,189 | -12.2% |
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 8 October 2026 via checked.be.