Lekker Puur: 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.
Lekker Puur
Largest movements
- Cash +€30,479
up €30,479 (+133%), from €22,926 to €53,406
mainly Depreciation (+€36,135) and Trade debts (+€25,835)
- Receivables within one year +€29,285
up €29,285 (+860%), from €3,403 to €32,688
of which Trade receivables: +€29,077
- Tangible fixed assets -€15,968
down €15,968 (-4.6%), from €345,987 to €330,019
of which Land and buildings: -€68,000
- Trade debts +€25,835
up €25,835 (+171%), from €15,080 to €40,915
- Reserves +€25,576
up €25,576 (+83.9%), from €30,473 to €56,050
- Debts after one year -€20,969
down €20,969 (-6.0%), from €349,702 to €328,733
- Tax, wage and social debts +€11,627
up €11,627 (+121%), from €9,616 to €21,243
- Financial charges -€9,557
down €9,557 (-37.1%), from €25,755 to €16,198
- Gross operating margin -€7,825
down €7,825 (-8.2%), from €95,980 to €88,156
- Taxes +€3,078
up €3,078 (+39.3%), from €7,841 to €10,919
- Depreciation +€2,584
up €2,584 (+7.7%), from €33,551 to €36,135
- Financial income -€1,438
down €1,438 (-34.9%), from €4,116 to €2,678
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 | €433,169 | €476,560 | +€43,390 | +10.0% |
| Fixed assets | 21/28 | €345,987 | €330,019 | -€15,968 | -4.6% |
| Tangible fixed assets | 22/27 | €345,987 | €330,019 | -€15,968 | -4.6% |
| Land and buildings | 22 | €68,000 | - | -€68,000 | |
| Plant, machinery and equipment | 23 | €70,037 | €76,531 | +€6,494 | +9.3% |
| Furniture and vehicles | 24 | €23,534 | €17,657 | -€5,877 | -25.0% |
| Other tangible fixed assets | 26 | €184,417 | €235,831 | +€51,414 | +27.9% |
| Current assets | 29/58 | €87,182 | €146,541 | +€59,359 | +68.1% |
| Stocks and contracts in progress | 3 | €58,339 | €58,052 | -€286 | -0.5% |
| Stocks | 30/36 | €58,339 | €58,052 | -€286 | -0.5% |
| Amounts receivable within one year | 40/41 | €3,403 | €32,688 | +€29,285 | +860% |
| Trade receivables | 40 | €2,916 | €31,992 | +€29,077 | +997% |
| Other amounts receivable | 41 | €488 | €696 | +€208 | +42.7% |
| Cash at bank and in hand | 54/58 | €22,926 | €53,406 | +€30,479 | +133% |
| Deferred charges and accrued income | 490/1 | €2,514 | €2,395 | -€120 | -4.8% |
| Total equity and liabilities | 10/49 | €433,169 | €476,560 | +€43,390 | +10.0% |
| Equity | 10/15 | €33,473 | €59,050 | +€25,576 | +76.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,473 | €56,050 | +€25,576 | +83.9% |
| Distributable reserves | 133 | €30,473 | €56,050 | +€25,576 | +83.9% |
| Amounts payable | 17/49 | €399,696 | €417,510 | +€17,814 | +4.5% |
| Amounts payable after more than one year | 17 | €349,702 | €328,733 | -€20,969 | -6.0% |
| Financial debts | 170/4 | €349,702 | €328,733 | -€20,969 | -6.0% |
| Amounts payable within one year | 42/48 | €49,994 | €88,777 | +€38,783 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €20,115 | €20,969 | +€855 | +4.2% |
| Trade debts | 44 | €15,080 | €40,915 | +€25,835 | +171% |
| Suppliers | 440/4 | €15,080 | €40,915 | +€25,835 | +171% |
| Taxes, remuneration and social security | 45 | €9,616 | €21,243 | +€11,627 | +121% |
| Taxes | 450/3 | €9,616 | €21,243 | +€11,627 | +121% |
| Other amounts payable | 47/48 | €5,183 | €5,650 | +€467 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,551 | €36,135 | +€2,584 | +7.7% |
| Other operating charges | 640/8 | €2,476 | €2,005 | -€471 | -19.0% |
| Gross operating margin | 9900 | €95,980 | €88,156 | -€7,825 | -8.2% |
| Operating profit (loss) | 9901 | €59,953 | €50,016 | -€9,938 | -16.6% |
| Financial income | 75/76B | €4,116 | €2,678 | -€1,438 | -34.9% |
| Recurring financial income | 75 | €4,116 | €2,678 | -€1,438 | -34.9% |
| Financial charges | 65/66B | €25,755 | €16,198 | -€9,557 | -37.1% |
| Recurring financial charges | 65 | €25,755 | €16,198 | -€9,557 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €38,314 | €36,496 | -€1,818 | -4.7% |
| Income taxes | 67/77 | €7,841 | €10,919 | +€3,078 | +39.3% |
| Profit (loss) for the period | 9904 | €30,473 | €25,576 | -€4,897 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,473 | €25,576 | -€4,897 | -16.1% |
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 19 October 2026 via checked.be.