LPROPLAFONNAGE: 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.
LPROPLAFONNAGE
Largest movements
- Receivables within one year +€11,547
up €11,547 (+101%), from €11,425 to €22,971
of which Other amounts receivable: +€11,457
- Tangible fixed assets -€1,574
no longer reported in 2025 (was €1,574)
- Profit (loss) carried forward +€5,737
up €5,737 (+81.6%), from €7,033 to €12,770
- Tax, wage and social debts +€1,994
up €1,994 (+110%), from €1,806 to €3,800
- Trade debts +€1,827
up €1,827 (+65.0%), from €2,811 to €4,638
- Accrued charges and deferred income +€385
up €385 (+673%), from €57 to €443
- Gross operating margin -€1,399
down €1,399 (-15.9%), from €8,781 to €7,382
- Other operating charges +€809
up €809 (+11,084%), from €7 to €816
- Financial income +€549
up €549 (+202%), from €272 to €821
- Taxes -€317
down €317 (-18.0%), from €1,758 to €1,442
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 | €13,007 | €22,971 | +€9,964 | +76.6% |
| Fixed assets | 21/28 | €1,574 | - | -€1,574 | |
| Tangible fixed assets | 22/27 | €1,574 | - | -€1,574 | |
| Furniture and vehicles | 24 | €1,574 | - | -€1,574 | |
| Current assets | 29/58 | €11,434 | €22,971 | +€11,538 | +101% |
| Amounts receivable within one year | 40/41 | €11,425 | €22,971 | +€11,547 | +101% |
| Trade receivables | 40 | €1,575 | €1,665 | +€90 | +5.7% |
| Other amounts receivable | 41 | €9,850 | €21,306 | +€11,457 | +116% |
| Cash at bank and in hand | 54/58 | €9 | - | -€9 | |
| Total equity and liabilities | 10/49 | €13,007 | €22,971 | +€9,964 | +76.6% |
| Equity | 10/15 | €8,333 | €14,070 | +€5,737 | +68.8% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,033 | €12,770 | +€5,737 | +81.6% |
| Amounts payable | 17/49 | €4,674 | €8,901 | +€4,227 | +90.4% |
| Amounts payable within one year | 42/48 | €4,617 | €8,458 | +€3,842 | +83.2% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €2,811 | €4,638 | +€1,827 | +65.0% |
| Suppliers | 440/4 | €2,811 | €4,638 | +€1,827 | +65.0% |
| Taxes, remuneration and social security | 45 | €1,806 | €3,800 | +€1,994 | +110% |
| Taxes | 450/3 | €1,806 | €3,800 | +€1,994 | +110% |
| Accrued charges and deferred income | 492/3 | €57 | €443 | +€385 | +673% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26 | - | -€26 | |
| Other operating charges | 640/8 | €7 | €816 | +€809 | +11,084% |
| Gross operating margin | 9900 | €8,781 | €7,382 | -€1,399 | -15.9% |
| Operating profit (loss) | 9901 | €8,747 | €6,566 | -€2,182 | -24.9% |
| Financial income | 75/76B | €272 | €821 | +€549 | +202% |
| Recurring financial income | 75 | €272 | €821 | +€549 | +202% |
| Financial charges | 65/66B | €227 | €208 | -€20 | -8.8% |
| Recurring financial charges | 65 | €227 | €208 | -€20 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €8,792 | €7,179 | -€1,613 | -18.3% |
| Income taxes | 67/77 | €1,758 | €1,442 | -€317 | -18.0% |
| Profit (loss) for the period | 9904 | €7,033 | €5,737 | -€1,296 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,033 | €5,737 | -€1,296 | -18.4% |
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 31 October 2026 via checked.be.