LE PERE ANDRE: 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.
LE PERE ANDRE
Largest movements
- Receivables within one year -€56,420
down €56,420 (-35.3%), from €159,683 to €103,263
of which Trade receivables: -€38,540
- Cash +€21,974
up €21,974, from €0 to €21,974
mainly Receivables within one year (+€56,420) and Net result for the year (+€18,073)
- Tangible fixed assets -€14,267
down €14,267 (-10.3%), from €138,819 to €124,552
- Deferred charges and accrued income +€10,639
up €10,639 (+280.8%), from €3,789 to €14,428
- Accrued charges and deferred income -€53,254
down €53,254 (-99.5%), from €53,527 to €273
- Reserves +€18,000
up €18,000 (+12.9%), from €139,500 to €157,500
- Trade debts +€16,046
up €16,046 (+157.8%), from €10,171 to €26,217
- Current portion of long-term debt -€13,156
down €13,156 (-91.9%), from €14,308 to €1,153
- Short-term financial debts -€7,677
down €7,677 (-100.0%), from €7,677 to €0
- Gross operating margin +€16,542
up €16,542 (+24.0%), from €69,037 to €85,578
- Financial charges +€12,876
up €12,876 (+441.1%), from €2,919 to €15,794
of which Non-recurring financial charges: +€13,800
- Other operating charges +€4,698
up €4,698 (+16.8%), from €28,043 to €32,741
- Write-downs +€2,672
new in 2025: €2,672
- Depreciation -€1,947
down €1,947 (-11.6%), from €16,841 to €14,894
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 | €306,767 | €269,184 | -€37,583 | -12.3% |
| Fixed assets | 21/28 | €142,782 | €128,515 | -€14,267 | -10.0% |
| Tangible fixed assets | 22/27 | €138,819 | €124,552 | -€14,267 | -10.3% |
| Land and buildings | 22 | €100,062 | €93,142 | -€6,920 | -6.9% |
| Plant, machinery and equipment | 23 | €30,916 | €25,558 | -€5,359 | -17.3% |
| Furniture and vehicles | 24 | €6,657 | €5,090 | -€1,568 | -23.5% |
| Other tangible fixed assets | 26 | €1,183 | €763 | -€420 | -35.5% |
| Financial fixed assets | 28 | €3,963 | €3,963 | = | 0.0% |
| Current assets | 29/58 | €163,985 | €140,669 | -€23,316 | -14.2% |
| Stocks and contracts in progress | 3 | €370 | €1,005 | +€635 | +171.9% |
| Stocks | 30/36 | €370 | €1,005 | +€635 | +171.9% |
| Amounts receivable within one year | 40/41 | €159,683 | €103,263 | -€56,420 | -35.3% |
| Trade receivables | 40 | €57,793 | €19,252 | -€38,540 | -66.7% |
| Other amounts receivable | 41 | €101,890 | €84,010 | -€17,880 | -17.5% |
| Current investments | 50/53 | €144 | €0 | -€144 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €21,974 | +€21,974 | |
| Deferred charges and accrued income | 490/1 | €3,789 | €14,428 | +€10,639 | +280.8% |
| Total equity and liabilities | 10/49 | €306,767 | €269,184 | -€37,583 | -12.3% |
| Equity | 10/15 | €158,160 | €176,233 | +€18,073 | +11.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €139,500 | €157,500 | +€18,000 | +12.9% |
| Distributable reserves | 133 | €139,500 | €157,500 | +€18,000 | +12.9% |
| Profit (loss) carried forward | 14 | €68 | €141 | +€73 | +106.7% |
| Amounts payable | 17/49 | €148,607 | €92,952 | -€55,656 | -37.5% |
| Amounts payable after more than one year | 17 | €1,153 | €0 | -€1,153 | -100.0% |
| Financial debts | 170/4 | €1,153 | €0 | -€1,153 | -100.0% |
| Amounts payable within one year | 42/48 | €93,928 | €92,679 | -€1,249 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €14,308 | €1,153 | -€13,156 | -91.9% |
| Financial debts | 43 | €7,677 | €0 | -€7,677 | -100.0% |
| Credit institutions | 430/8 | €7,677 | €0 | -€7,677 | -100.0% |
| Trade debts | 44 | €10,171 | €26,217 | +€16,046 | +157.8% |
| Suppliers | 440/4 | €10,171 | €26,217 | +€16,046 | +157.8% |
| Advances received on contracts in progress | 46 | €2,033 | €5,444 | +€3,411 | +167.8% |
| Taxes, remuneration and social security | 45 | €3,541 | €2,661 | -€881 | -24.9% |
| Taxes | 450/3 | €3,541 | €2,661 | -€881 | -24.9% |
| Other amounts payable | 47/48 | €56,197 | €57,204 | +€1,008 | +1.8% |
| Accrued charges and deferred income | 492/3 | €53,527 | €273 | -€53,254 | -99.5% |
| Remuneration, social security and pensions | 62 | €9 | €0 | -€9 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,841 | €14,894 | -€1,947 | -11.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,672 | +€2,672 | |
| Other operating charges | 640/8 | €28,043 | €32,741 | +€4,698 | +16.8% |
| Gross operating margin | 9900 | €69,037 | €85,578 | +€16,542 | +24.0% |
| Operating profit (loss) | 9901 | €24,144 | €35,271 | +€11,126 | +46.1% |
| Financial income | 75/76B | €5,440 | €5,720 | +€281 | +5.2% |
| Recurring financial income | 75 | €5,440 | €5,720 | +€281 | +5.2% |
| Financial charges | 65/66B | €2,919 | €15,794 | +€12,876 | +441.1% |
| Recurring financial charges | 65 | €2,919 | €1,994 | -€924 | -31.7% |
| Non-recurring financial charges | 66B | - | €13,800 | +€13,800 | |
| Profit (loss) for the period before taxes | 9903 | €26,665 | €25,197 | -€1,469 | -5.5% |
| Income taxes | 67/77 | €7,343 | €7,124 | -€219 | -3.0% |
| Profit (loss) for the period | 9904 | €19,322 | €18,073 | -€1,249 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,322 | €18,073 | -€1,249 | -6.5% |
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 2 October 2026 via checked.be.