LUYPAERT INTERIEUR: 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.
LUYPAERT INTERIEUR
Largest movements
- Tangible fixed assets +€70,237
up €70,237 (+46.3%), from €151,655 to €221,892
of which Other tangible fixed assets: +€80,550
- Receivables within one year +€64,996
up €64,996 (+31.2%), from €208,040 to €273,035
of which Trade receivables: +€92,494
- Cash -€16,972
down €16,972 (-46.0%), from €36,856 to €19,884
mainly Investment in fixed assets (net) (-€90,155) and Receivables within one year (-€64,996)
- Trade debts +€124,237
up €124,237 (+30.9%), from €401,978 to €526,216
- Other debts +€8,353
new in 2025: €8,353
- Gross operating margin +€160,900
up €160,900 (+49.6%), from €324,711 to €485,611
- Staff costs +€69,886
up €69,886 (+19.1%), from €365,262 to €435,148
- Depreciation -€32,976
down €32,976 (-58.3%), from €56,585 to €23,608
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 | €656,336 | €776,867 | +€120,531 | +18.4% |
| Fixed assets | 21/28 | €161,300 | €227,846 | +€66,547 | +41.3% |
| Intangible fixed assets | 21 | €7,754 | €4,064 | -€3,690 | -47.6% |
| Tangible fixed assets | 22/27 | €151,655 | €221,892 | +€70,237 | +46.3% |
| Plant, machinery and equipment | 23 | €8,652 | €5,336 | -€3,317 | -38.3% |
| Furniture and vehicles | 24 | €32,966 | €25,969 | -€6,996 | -21.2% |
| Other tangible fixed assets | 26 | €110,038 | €190,588 | +€80,550 | +73.2% |
| Financial fixed assets | 28 | €1,890 | €1,890 | = | 0.0% |
| Current assets | 29/58 | €495,037 | €549,020 | +€53,984 | +10.9% |
| Stocks and contracts in progress | 3 | €224,100 | €230,350 | +€6,250 | +2.8% |
| Stocks | 30/36 | €94,600 | €102,100 | +€7,500 | +7.9% |
| Contracts in progress | 37 | €129,500 | €128,250 | -€1,250 | -1.0% |
| Amounts receivable within one year | 40/41 | €208,040 | €273,035 | +€64,996 | +31.2% |
| Trade receivables | 40 | €89,110 | €181,604 | +€92,494 | +104% |
| Other amounts receivable | 41 | €118,930 | €91,432 | -€27,499 | -23.1% |
| Cash at bank and in hand | 54/58 | €36,856 | €19,884 | -€16,972 | -46.0% |
| Deferred charges and accrued income | 490/1 | €26,041 | €25,751 | -€290 | -1.1% |
| Total equity and liabilities | 10/49 | €656,336 | €776,867 | +€120,531 | +18.4% |
| Equity | 10/15 | €18,321 | €19,954 | +€1,633 | +8.9% |
| Contributions | 10/11 | €100,679 | €100,679 | = | 0.0% |
| Reserves | 13 | €10,068 | €10,068 | = | 0.0% |
| Distributable reserves | 133 | €10,068 | €10,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,426 | -€90,792 | +€1,633 | +1.8% |
| Amounts payable | 17/49 | €638,015 | €756,912 | +€118,898 | +18.6% |
| Amounts payable after more than one year | 17 | €13,595 | €7,233 | -€6,363 | -46.8% |
| Financial debts | 170/4 | €13,595 | €7,233 | -€6,363 | -46.8% |
| Amounts payable within one year | 42/48 | €622,981 | €748,876 | +€125,895 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €8,729 | €6,363 | -€2,366 | -27.1% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €401,978 | €526,216 | +€124,237 | +30.9% |
| Suppliers | 440/4 | €401,978 | €526,216 | +€124,237 | +30.9% |
| Taxes, remuneration and social security | 45 | €12,274 | €7,945 | -€4,329 | -35.3% |
| Taxes | 450/3 | €4,879 | €2,097 | -€2,782 | -57.0% |
| Remuneration and social security | 454/9 | €7,395 | €5,848 | -€1,547 | -20.9% |
| Other amounts payable | 47/48 | - | €8,353 | +€8,353 | |
| Accrued charges and deferred income | 492/3 | €1,438 | €804 | -€634 | -44.1% |
| Remuneration, social security and pensions | 62 | €365,262 | €435,148 | +€69,886 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,585 | €23,608 | -€32,976 | -58.3% |
| Other operating charges | 640/8 | €16,922 | €14,499 | -€2,423 | -14.3% |
| Gross operating margin | 9900 | €324,711 | €485,611 | +€160,900 | +49.6% |
| Operating profit (loss) | 9901 | -€114,057 | €12,355 | +€126,412 | |
| Financial income | 75/76B | €3,503 | €1,315 | -€2,189 | -62.5% |
| Recurring financial income | 75 | €3,503 | €1,315 | -€2,189 | -62.5% |
| Financial charges | 65/66B | €14,850 | €11,860 | -€2,990 | -20.1% |
| Recurring financial charges | 65 | €14,850 | €11,860 | -€2,990 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€125,404 | €1,809 | +€127,213 | |
| Income taxes | 67/77 | €284 | €176 | -€108 | -38.0% |
| Profit (loss) for the period | 9904 | -€125,688 | €1,633 | +€127,321 | |
| Profit (loss) for the period to be appropriated | 9905 | -€125,688 | €1,633 | +€127,321 |
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 27 October 2026 via checked.be.