LEPOUTRE GARDENS: what changed
What changed
LEPOUTRE GARDENS
filed annual accounts (NBB)
Net result for the year
-€8,385
2024 · -€13,255+€4,870
Equity
€22,776
2024 · €31,161-€8,385
Cash
€38,438
2024 · €47,041-€8,603
Balance sheet total
€331,641
2024 · €367,597-€35,956
Largest movements
Assets
- Tangible fixed assets -€27,482
down €27,482 (-8.6%), from €318,409 to €290,927
- Cash -€8,603
down €8,603 (-18.3%), from €47,041 to €38,438
mainly Other debts (-€19,400) and Investment in fixed assets (net) (-€10,850)
Equity and liabilities
- Other debts -€19,400
down €19,400 (-8.0%), from €241,059 to €221,659
- Debts after one year -€10,446
down €10,446 (-12.6%), from €83,022 to €72,576
- Profit (loss) carried forward -€8,385
down €8,385 (-9.1%), from -€91,988 to -€100,373
Income statement
- Gross operating margin +€5,019
up €5,019 (+16.4%), from €30,635 to €35,654
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
-€13,255
Gross operating margin
+€5,019
Depreciation
-€90
Other operating charges
-€273
Financial income
+€49
Financial charges
+€165
Result 2025
-€8,385
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
+€12,509
Investment
-€10,850
Financing
-€10,262
Cash 2024
€47,041
From operations (derived)
+€12,509
Net result for the year
-€8,385
Depreciation
+€38,332
Deferred charges and accrued income
-€129
Trade debts
+€2,091
Other debts
-€19,400
Investment (derived)
-€10,850
Investment in fixed assets (net)
-€10,850
Financing
-€10,262
Debts after one year
-€10,446
Current portion of long-term debt
+€184
Cash 2025
€38,438
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,597 | €331,641 | -€35,956 | -9.8% |
| Fixed assets | 21/28 | €318,409 | €290,927 | -€27,482 | -8.6% |
| Tangible fixed assets | 22/27 | €318,409 | €290,927 | -€27,482 | -8.6% |
| Other tangible fixed assets | 26 | €318,409 | €290,927 | -€27,482 | -8.6% |
| Current assets | 29/58 | €49,189 | €40,714 | -€8,474 | -17.2% |
| Cash at bank and in hand | 54/58 | €47,041 | €38,438 | -€8,603 | -18.3% |
| Deferred charges and accrued income | 490/1 | €2,147 | €2,276 | +€129 | +6.0% |
| Total equity and liabilities | 10/49 | €367,597 | €331,641 | -€35,956 | -9.8% |
| Equity | 10/15 | €31,161 | €22,776 | -€8,385 | -26.9% |
| Contributions | 10/11 | €119,111 | €119,111 | = | 0.0% |
| Reserves | 13 | €4,038 | €4,038 | = | 0.0% |
| Distributable reserves | 133 | €4,038 | €4,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,988 | -€100,373 | -€8,385 | -9.1% |
| Amounts payable | 17/49 | €336,436 | €308,865 | -€27,571 | -8.2% |
| Amounts payable after more than one year | 17 | €83,022 | €72,576 | -€10,446 | -12.6% |
| Financial debts | 170/4 | €83,022 | €72,576 | -€10,446 | -12.6% |
| Amounts payable within one year | 42/48 | €253,414 | €236,288 | -€17,125 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €10,262 | €10,446 | +€184 | +1.8% |
| Trade debts | 44 | €2,093 | €4,184 | +€2,091 | +99.9% |
| Suppliers | 440/4 | €2,093 | €4,184 | +€2,091 | +99.9% |
| Other amounts payable | 47/48 | €241,059 | €221,659 | -€19,400 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,242 | €38,332 | +€90 | +0.2% |
| Other operating charges | 640/8 | €3,815 | €4,088 | +€273 | +7.2% |
| Gross operating margin | 9900 | €30,635 | €35,654 | +€5,019 | +16.4% |
| Operating profit (loss) | 9901 | -€11,421 | -€6,766 | +€4,655 | +40.8% |
| Financial income | 75/76B | €1 | €50 | +€49 | +6,237% |
| Recurring financial income | 75 | €1 | €50 | +€49 | +6,237% |
| Financial charges | 65/66B | €1,834 | €1,669 | -€165 | -9.0% |
| Recurring financial charges | 65 | €1,834 | €1,669 | -€165 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,255 | -€8,385 | +€4,870 | +36.7% |
| Profit (loss) for the period | 9904 | -€13,255 | -€8,385 | +€4,870 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,255 | -€8,385 | +€4,870 | +36.7% |
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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 6 November 2026 via checked.be.