LEPOUTRE CONSULT: 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.
What changed
LEPOUTRE CONSULT
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€9,905
2024 · -€2,255-€7,650
Equity
-€403,651
2024 · -€393,746-€9,905
Cash
€1,034
2024 · €2,786-€1,751
Balance sheet total
€716,072
2024 · €673,112+€42,960
Largest movements
Assets
- Financial fixed assets +€43,663
up €43,663 (+7.0%), from €628,119 to €671,782
Equity and liabilities
- Debts after one year +€50,032
up €50,032 (+4.7%), from €1.1m to €1.1m
- Profit (loss) carried forward -€9,905
down €9,905 (-2.3%), from -€435,246 to -€445,151
Income statement
- Other operating charges +€302,037
up €302,037 (+28,267%), from €1,069 to €303,105
- Write-downs -€299,174
new in 2025: -€299,174
- Financial income -€3,412
down €3,412 (-13.8%), from €24,746 to €21,334
- Gross operating margin -€1,284
down €1,284 (-5.1%), from -€25,266 to -€26,549
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.
Result 2024
-€2,255
Gross operating margin
-€1,284
Depreciation
-€79
Write-downs
+€299,174
Other operating charges
-€302,037
Financial income
-€3,412
Financial charges
-€12
Taxes
-€1
Result 2025
-€9,905
raises the resultlowers the result
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.
From operations
-€5,976
Investment
-€45,807
Financing
+€50,032
Cash 2024
€2,786
From operations (derived)
-€5,976
Net result for the year
-€9,905
Depreciation
+€495
Receivables after one year
-€858
Receivables within one year
+€1,306
Deferred charges and accrued income
+€153
Trade debts
+€1,998
Tax, wage and social debts
+€60
Accrued charges and deferred income
+€775
Investment (derived)
-€45,807
Investment in fixed assets (net)
-€45,807
Financing
+€50,032
Debts after one year
+€50,032
Cash 2025
€1,034
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €673,112 | €716,072 | +€42,960 | +6.4% |
| Fixed assets | 21/28 | €635,347 | €680,659 | +€45,313 | +7.1% |
| Tangible fixed assets | 22/27 | €7,227 | €8,877 | +€1,650 | +22.8% |
| Furniture and vehicles | 24 | €627 | €2,377 | +€1,750 | +279% |
| Other tangible fixed assets | 26 | €6,600 | €6,500 | -€100 | -1.5% |
| Financial fixed assets | 28 | €628,119 | €671,782 | +€43,663 | +7.0% |
| Current assets | 29/58 | €37,766 | €35,413 | -€2,352 | -6.2% |
| Amounts receivable after more than one year | 29 | €26,769 | €27,627 | +€858 | +3.2% |
| Other amounts receivable | 291 | €26,769 | €27,627 | +€858 | +3.2% |
| Amounts receivable within one year | 40/41 | €6,305 | €4,999 | -€1,306 | -20.7% |
| Trade receivables | 40 | €3,669 | €697 | -€2,971 | -81.0% |
| Other amounts receivable | 41 | €2,636 | €4,302 | +€1,665 | +63.2% |
| Cash at bank and in hand | 54/58 | €2,786 | €1,034 | -€1,751 | -62.9% |
| Deferred charges and accrued income | 490/1 | €1,907 | €1,753 | -€153 | -8.0% |
| Total equity and liabilities | 10/49 | €673,112 | €716,072 | +€42,960 | +6.4% |
| Equity | 10/15 | -€393,746 | -€403,651 | -€9,905 | -2.5% |
| Contributions | 10/11 | €29,197 | €29,197 | = | 0.0% |
| Reserves | 13 | €12,302 | €12,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,860 | €3,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,442 | €8,442 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€435,246 | -€445,151 | -€9,905 | -2.3% |
| Amounts payable | 17/49 | €1,066,858 | €1,119,724 | +€52,865 | +5.0% |
| Amounts payable after more than one year | 17 | €1,064,586 | €1,114,618 | +€50,032 | +4.7% |
| Other amounts payable | 178/9 | €1,064,586 | €1,114,618 | +€50,032 | +4.7% |
| Amounts payable within one year | 42/48 | €1,998 | €4,056 | +€2,058 | +103% |
| Trade debts | 44 | €1,939 | €3,936 | +€1,998 | +103% |
| Suppliers | 440/4 | €1,939 | €3,936 | +€1,998 | +103% |
| Taxes, remuneration and social security | 45 | €59 | €119 | +€60 | +101% |
| Taxes | 450/3 | €59 | €119 | +€60 | +101% |
| Accrued charges and deferred income | 492/3 | €275 | €1,050 | +€775 | +282% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €495 | +€79 | +18.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€299,174 | -€299,174 | |
| Other operating charges | 640/8 | €1,069 | €303,105 | +€302,037 | +28,267% |
| Gross operating margin | 9900 | -€25,266 | -€26,549 | -€1,284 | -5.1% |
| Operating profit (loss) | 9901 | -€26,750 | -€30,976 | -€4,226 | -15.8% |
| Financial income | 75/76B | €24,746 | €21,334 | -€3,412 | -13.8% |
| Recurring financial income | 75 | €24,746 | €21,334 | -€3,412 | -13.8% |
| Financial charges | 65/66B | €191 | €203 | +€12 | +6.1% |
| Recurring financial charges | 65 | €191 | €203 | +€12 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,195 | -€9,845 | -€7,650 | -348% |
| Income taxes | 67/77 | €59 | €60 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€2,255 | -€9,905 | -€7,650 | -339% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,255 | -€9,905 | -€7,650 | -339% |
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 15 October 2026 via checked.be.