Laurent LACHAPELLE: what changed
What changed
Laurent LACHAPELLE
NACE 65.111, Insurance, reinsurance and pension funding, except compulsory social security
filed annual accounts (NBB)
Net result for the year
€14,135
2024 · €1,923+€12,212
Equity
€133,685
2024 · €362,550-€228,865
Cash
€3,026
2024 · €4,225-€1,199
Balance sheet total
€1.0m
2024 · €1.1m-€49,999
Largest movements
Assets
- Receivables within one year -€29,805
down €29,805 (-14.8%), from €201,018 to €171,213
of which Other amounts receivable: -€19,330
- Tangible fixed assets -€17,082
down €17,082 (-1.9%), from €882,464 to €865,382
of which Land and buildings: -€16,432
Equity and liabilities
- Other debts +€243,000
new in 2025: €243,000
- Reserves -€229,000
down €229,000 (-69.8%), from €328,000 to €99,000
- Tax, wage and social debts -€41,091
down €41,091 (-79.3%), from €51,817 to €10,727
of which Taxes: -€41,350
- Debts after one year -€21,734
down €21,734 (-3.7%), from €591,815 to €570,081
Income statement
- Gross operating margin -€89,914
down €89,914 (-42.5%), from €211,802 to €121,887
- Depreciation -€88,209
down €88,209 (-73.2%), from €120,507 to €32,297
- Other operating charges -€24,175
down €24,175 (-99.3%), from €24,351 to €176
- Staff costs +€6,680
up €6,680 (+31.8%), from €21,035 to €27,715
- Taxes +€4,908
up €4,908 (+59.3%), from €8,276 to €13,183
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.
Result 2024
€1,923
Gross operating margin
-€89,914
Staff costs
-€6,680
Depreciation
+€88,209
Other operating charges
+€24,175
Financial income
-€69
Financial charges
+€1,398
Taxes
-€4,908
Result 2025
€14,135
raises the resultlowers the result
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.
From operations
+€275,852
Investment
-€15,215
Financing
-€261,835
Cash 2024
€4,225
From operations (derived)
+€275,852
Net result for the year
+€14,135
Depreciation
+€32,297
Receivables within one year
+€29,805
Deferred charges and accrued income
+€1,913
Trade debts
-€4,208
Tax, wage and social debts
-€41,091
Other debts
+€243,000
Investment (derived)
-€15,215
Investment in fixed assets (net)
-€15,215
Financing
-€261,835
Debts after one year
-€21,734
Current portion of long-term debt
+€2,899
Contributions, distributions and other
-€243,000
Cash 2025
€3,026
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,090,753 | €1,040,754 | -€49,999 | -4.6% |
| Fixed assets | 21/28 | €882,669 | €865,587 | -€17,082 | -1.9% |
| Tangible fixed assets | 22/27 | €882,464 | €865,382 | -€17,082 | -1.9% |
| Land and buildings | 22 | €881,815 | €865,382 | -€16,432 | -1.9% |
| Other tangible fixed assets | 26 | €650 | - | -€650 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €208,083 | €175,166 | -€32,917 | -15.8% |
| Amounts receivable within one year | 40/41 | €201,018 | €171,213 | -€29,805 | -14.8% |
| Trade receivables | 40 | €23,620 | €13,145 | -€10,476 | -44.4% |
| Other amounts receivable | 41 | €177,398 | €158,068 | -€19,330 | -10.9% |
| Cash at bank and in hand | 54/58 | €4,225 | €3,026 | -€1,199 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,841 | €928 | -€1,913 | -67.3% |
| Total equity and liabilities | 10/49 | €1,090,753 | €1,040,754 | -€49,999 | -4.6% |
| Equity | 10/15 | €362,550 | €133,685 | -€228,865 | -63.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €328,000 | €99,000 | -€229,000 | -69.8% |
| Distributable reserves | 133 | €328,000 | €99,000 | -€229,000 | -69.8% |
| Profit (loss) carried forward | 14 | €26,490 | €26,625 | +€135 | +0.5% |
| Amounts payable | 17/49 | €728,203 | €907,069 | +€178,866 | +24.6% |
| Amounts payable after more than one year | 17 | €591,815 | €570,081 | -€21,734 | -3.7% |
| Financial debts | 170/4 | €591,815 | €570,081 | -€21,734 | -3.7% |
| Amounts payable within one year | 42/48 | €136,388 | €336,988 | +€200,600 | +147% |
| Current portion of amounts payable after more than one year | 42 | €32,876 | €35,775 | +€2,899 | +8.8% |
| Trade debts | 44 | €51,694 | €47,486 | -€4,208 | -8.1% |
| Suppliers | 440/4 | €51,694 | €47,486 | -€4,208 | -8.1% |
| Taxes, remuneration and social security | 45 | €51,817 | €10,727 | -€41,091 | -79.3% |
| Taxes | 450/3 | €48,642 | €7,292 | -€41,350 | -85.0% |
| Remuneration and social security | 454/9 | €3,175 | €3,434 | +€259 | +8.2% |
| Other amounts payable | 47/48 | - | €243,000 | +€243,000 | |
| Remuneration, social security and pensions | 62 | €21,035 | €27,715 | +€6,680 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,507 | €32,297 | -€88,209 | -73.2% |
| Other operating charges | 640/8 | €24,351 | €176 | -€24,175 | -99.3% |
| Gross operating margin | 9900 | €211,802 | €121,887 | -€89,914 | -42.5% |
| Operating profit (loss) | 9901 | €45,908 | €61,699 | +€15,790 | +34.4% |
| Financial income | 75/76B | €81 | €12 | -€69 | -85.0% |
| Recurring financial income | 75 | €81 | €12 | -€69 | -85.0% |
| Financial charges | 65/66B | €35,791 | €34,392 | -€1,398 | -3.9% |
| Recurring financial charges | 65 | €35,791 | €34,392 | -€1,398 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €10,199 | €27,318 | +€17,119 | +168% |
| Income taxes | 67/77 | €8,276 | €13,183 | +€4,908 | +59.3% |
| Profit (loss) for the period | 9904 | €1,923 | €14,135 | +€12,212 | +635% |
| Profit (loss) for the period to be appropriated | 9905 | €1,923 | €14,135 | +€12,212 | +635% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.