LAPROUE ET ASSOCIES: what changed
LAPROUE ET ASSOCIES
Largest movements
- Cash +€47,445
up €47,445 (+155%), from €30,655 to €78,100
mainly Net result for the year (+€102,600) and Depreciation (+€21,610)
- Tangible fixed assets -€21,610
down €21,610 (-11.0%), from €197,089 to €175,479
of which Plant, machinery and equipment: -€12,655
- Receivables within one year +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€102,600
up €102,600, from -€93,270 to €9,330
- Other debts -€86,200
down €86,200 (-44.5%), from €193,844 to €107,644
- Tax, wage and social debts +€19,989
up €19,989 (+12,207%), from €164 to €20,153
- Taxes +€18,132
new in 2025: €18,132
- Gross operating margin -€7,932
down €7,932 (-5.0%), from €159,799 to €151,867
- Other operating charges -€6,026
down €6,026 (-39.1%), from €15,430 to €9,404
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,768 | €264,241 | +€36,473 | +16.0% |
| Fixed assets | 21/28 | €197,114 | €175,479 | -€21,635 | -11.0% |
| Tangible fixed assets | 22/27 | €197,089 | €175,479 | -€21,610 | -11.0% |
| Land and buildings | 22 | €143,406 | €134,451 | -€8,955 | -6.2% |
| Plant, machinery and equipment | 23 | €53,682 | €41,027 | -€12,655 | -23.6% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €30,655 | €88,763 | +€58,108 | +190% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €30,655 | €78,100 | +€47,445 | +155% |
| Deferred charges and accrued income | 490/1 | - | €663 | +€663 | |
| Total equity and liabilities | 10/49 | €227,768 | €264,241 | +€36,473 | +16.0% |
| Equity | 10/15 | €31,515 | €134,114 | +€102,600 | +326% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €838 | €838 | = | 0.0% |
| Non-distributable reserves | 130/1 | €838 | €838 | = | 0.0% |
| Legal reserve | 130 | €838 | €838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,270 | €9,330 | +€102,600 | |
| Amounts payable | 17/49 | €196,254 | €130,127 | -€66,127 | -33.7% |
| Amounts payable within one year | 42/48 | €194,008 | €127,797 | -€66,211 | -34.1% |
| Taxes, remuneration and social security | 45 | €164 | €20,153 | +€19,989 | +12,207% |
| Taxes | 450/3 | €164 | €20,153 | +€19,989 | +12,207% |
| Other amounts payable | 47/48 | €193,844 | €107,644 | -€86,200 | -44.5% |
| Accrued charges and deferred income | 492/3 | €2,246 | €2,330 | +€84 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,610 | €21,610 | = | 0.0% |
| Other operating charges | 640/8 | €15,430 | €9,404 | -€6,026 | -39.1% |
| Gross operating margin | 9900 | €159,799 | €151,867 | -€7,932 | -5.0% |
| Operating profit (loss) | 9901 | €122,758 | €120,852 | -€1,906 | -1.6% |
| Financial charges | 65/66B | €24 | €121 | +€97 | +402% |
| Recurring financial charges | 65 | €24 | €121 | +€97 | +402% |
| Profit (loss) for the period before taxes | 9903 | €122,734 | €120,732 | -€2,003 | -1.6% |
| Income taxes | 67/77 | - | €18,132 | +€18,132 | |
| Profit (loss) for the period | 9904 | €122,734 | €102,600 | -€20,135 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €122,734 | €102,600 | -€20,135 | -16.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.