Laupurrin: 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.
Laupurrin
Largest movements
- Current investments -€271,289
down €271,289 (-48.1%), from €563,959 to €292,670
- Receivables within one year +€98,368
up €98,368 (+176%), from €55,951 to €154,319
of which Other amounts receivable: +€98,691
- Deferred charges and accrued income +€86,272
up €86,272 (+2,682%), from €3,217 to €89,489
- Receivables after one year -€60,000
down €60,000 (-100%), from €60,000 to €0
of which Other amounts receivable: -€60,000
- Tangible fixed assets -€13,508
down €13,508 (-83.4%), from €16,200 to €2,692
of which Furniture and vehicles: -€14,127
- Reserves -€171,150
down €171,150 (-20.9%), from €820,087 to €648,937
- Tax, wage and social debts +€31,593
new in 2025: €31,593
- Other debts -€27,330
down €27,330 (-100%), from €27,330 to €0
- Financial income +€114,051
up €114,051 (+2,738%), from €4,165 to €118,217
- Gross operating margin +€103,530
up €103,530 (+52.1%), from €198,631 to €302,161
- Taxes +€48,058
up €48,058 (+92.3%), from €52,044 to €100,102
- Other operating charges -€6,796
down €6,796 (-82.8%), from €8,210 to €1,415
- Depreciation -€4,366
down €4,366 (-22.6%), from €19,326 to €14,960
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 | €884,985 | €716,747 | -€168,238 | -19.0% |
| Fixed assets | 21/28 | €16,440 | €2,932 | -€13,508 | -82.2% |
| Tangible fixed assets | 22/27 | €16,200 | €2,692 | -€13,508 | -83.4% |
| Plant, machinery and equipment | 23 | €2,073 | €2,692 | +€619 | +29.9% |
| Furniture and vehicles | 24 | €14,127 | €0 | -€14,127 | -100% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €868,544 | €713,815 | -€154,730 | -17.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100% |
| Amounts receivable within one year | 40/41 | €55,951 | €154,319 | +€98,368 | +176% |
| Trade receivables | 40 | €322 | €0 | -€322 | -100% |
| Other amounts receivable | 41 | €55,629 | €154,319 | +€98,691 | +177% |
| Current investments | 50/53 | €563,959 | €292,670 | -€271,289 | -48.1% |
| Cash at bank and in hand | 54/58 | €185,418 | €177,337 | -€8,081 | -4.4% |
| Deferred charges and accrued income | 490/1 | €3,217 | €89,489 | +€86,272 | +2,682% |
| Total equity and liabilities | 10/49 | €884,985 | €716,747 | -€168,238 | -19.0% |
| Equity | 10/15 | €838,687 | €667,537 | -€171,150 | -20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €820,087 | €648,937 | -€171,150 | -20.9% |
| Distributable reserves | 133 | €820,087 | €648,937 | -€171,150 | -20.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,298 | €49,210 | +€2,912 | +6.3% |
| Amounts payable after more than one year | 17 | €2,031 | €0 | -€2,031 | -100% |
| Financial debts | 170/4 | €2,031 | €0 | -€2,031 | -100% |
| Amounts payable within one year | 42/48 | €44,267 | €49,210 | +€4,943 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €8,091 | €2,031 | -€6,060 | -74.9% |
| Financial debts | 43 | €344 | €7,401 | +€7,056 | +2,049% |
| Credit institutions | 430/8 | €344 | €7,401 | +€7,056 | +2,049% |
| Trade debts | 44 | €8,502 | €8,186 | -€316 | -3.7% |
| Suppliers | 440/4 | €8,502 | €8,186 | -€316 | -3.7% |
| Taxes, remuneration and social security | 45 | - | €31,593 | +€31,593 | |
| Taxes | 450/3 | - | €31,593 | +€31,593 | |
| Other amounts payable | 47/48 | €27,330 | €0 | -€27,330 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,326 | €14,960 | -€4,366 | -22.6% |
| Other operating charges | 640/8 | €8,210 | €1,415 | -€6,796 | -82.8% |
| Gross operating margin | 9900 | €198,631 | €302,161 | +€103,530 | +52.1% |
| Operating profit (loss) | 9901 | €171,095 | €285,786 | +€114,692 | +67.0% |
| Financial income | 75/76B | €4,165 | €118,217 | +€114,051 | +2,738% |
| Recurring financial income | 75 | €4,165 | €118,217 | +€114,051 | +2,738% |
| Financial charges | 65/66B | €3,577 | €6,308 | +€2,731 | +76.4% |
| Recurring financial charges | 65 | €3,577 | €6,308 | +€2,731 | +76.4% |
| Profit (loss) for the period before taxes | 9903 | €171,683 | €397,695 | +€226,012 | +132% |
| Income taxes | 67/77 | €52,044 | €100,102 | +€48,058 | +92.3% |
| Profit (loss) for the period | 9904 | €119,639 | €297,593 | +€177,954 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €119,639 | €297,593 | +€177,954 | +149% |
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 20 October 2026 via checked.be.