Lesperel: 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.
Lesperel
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€47,292
up €47,292 (+185.1%), from €25,547 to €72,839
mainly Current investments (+€150,000) and Receivables within one year (+€21,298)
- Receivables within one year -€21,298
down €21,298 (-81.5%), from €26,136 to €4,837
of which Other amounts receivable: -€17,079
- Tangible fixed assets +€20,860
up €20,860 (+487.5%), from €4,279 to €25,140
of which Furniture and vehicles: +€19,081
- Reserves -€101,467
down €101,467 (-54.9%), from €184,658 to €83,191
of which Distributable reserves: -€101,467
- Gross operating margin +€8,391
up €8,391, from -€1,374 to €7,017
- Depreciation +€6,383
up €6,383 (+448.2%), from €1,424 to €7,807
- Financial income -€3,835
down €3,835 (-62.0%), from €6,187 to €2,352
- Other operating charges -€991
down €991 (-41.0%), from €2,421 to €1,429
- Taxes +€130
up €130 (+18.7%), from €695 to €824
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 | €205,962 | €102,816 | -€103,146 | -50.1% |
| Fixed assets | 21/28 | €4,279 | €25,140 | +€20,860 | +487.5% |
| Tangible fixed assets | 22/27 | €4,279 | €25,140 | +€20,860 | +487.5% |
| Plant, machinery and equipment | 23 | - | €1,780 | +€1,780 | |
| Furniture and vehicles | 24 | €4,279 | €23,360 | +€19,081 | +445.9% |
| Current assets | 29/58 | €201,683 | €77,676 | -€124,006 | -61.5% |
| Amounts receivable within one year | 40/41 | €26,136 | €4,837 | -€21,298 | -81.5% |
| Trade receivables | 40 | €4,829 | €610 | -€4,219 | -87.4% |
| Other amounts receivable | 41 | €21,307 | €4,228 | -€17,079 | -80.2% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,547 | €72,839 | +€47,292 | +185.1% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €205,962 | €102,816 | -€103,146 | -50.1% |
| Equity | 10/15 | €203,258 | €101,120 | -€102,138 | -50.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,658 | €83,191 | -€101,467 | -54.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €182,798 | €81,331 | -€101,467 | -55.5% |
| Profit (loss) carried forward | 14 | €0 | -€672 | -€672 | |
| Amounts payable | 17/49 | €2,704 | €1,696 | -€1,008 | -37.3% |
| Amounts payable within one year | 42/48 | €2,704 | €1,696 | -€1,008 | -37.3% |
| Trade debts | 44 | €189 | €211 | +€22 | +11.7% |
| Suppliers | 440/4 | €189 | €211 | +€22 | +11.7% |
| Taxes, remuneration and social security | 45 | €2,515 | €1,485 | -€1,030 | -40.9% |
| Taxes | 450/3 | €2,515 | €1,485 | -€1,030 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,424 | €7,807 | +€6,383 | +448.2% |
| Other operating charges | 640/8 | €2,421 | €1,429 | -€991 | -41.0% |
| Gross operating margin | 9900 | -€1,374 | €7,017 | +€8,391 | |
| Operating profit (loss) | 9901 | -€5,219 | -€2,220 | +€2,999 | +57.5% |
| Financial income | 75/76B | €6,187 | €2,352 | -€3,835 | -62.0% |
| Recurring financial income | 75 | €6,187 | €2,352 | -€3,835 | -62.0% |
| Financial charges | 65/66B | €123 | €131 | +€8 | +6.1% |
| Recurring financial charges | 65 | €123 | €131 | +€8 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €845 | €2 | -€843 | -99.8% |
| Income taxes | 67/77 | €695 | €824 | +€130 | +18.7% |
| Profit (loss) for the period | 9904 | €151 | -€822 | -€973 | |
| Profit (loss) for the period to be appropriated | 9905 | €151 | -€822 | -€973 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.