P. LEMPEREUR: what changed
What changed
P. LEMPEREUR
NACE 63.100, Computing infrastructure, data processing, hosting and related activities
filed annual accounts (NBB)
Net result for the year
-€11,099
2024 · -€3,451-€7,648
Equity
-€155,243
2024 · -€144,144-€11,099
Cash
€693
2024 · €608+€85
Balance sheet total
€22,038
2024 · €30,704-€8,667
Largest movements
Assets
- Tangible fixed assets -€6,598
down €6,598 (-25.0%), from €26,393 to €19,795
- Receivables within one year -€2,153
down €2,153 (-67.2%), from €3,203 to €1,050
of which Other amounts receivable: -€1,307
Equity and liabilities
- Profit (loss) carried forward -€11,099
down €11,099 (-6.5%), from -€170,898 to -€181,997
- Other debts +€2,816
up €2,816 (+1.6%), from €174,045 to €176,861
- Trade debts -€384
down €384 (-47.8%), from €804 to €420
Income statement
- Turnover -€12,463
down €12,463 (-64.1%), from €19,429 to €6,966
- Gross operating margin -€11,536
down €11,536, from €8,190 to -€3,346
- Other operating charges -€3,734
down €3,734 (-79.1%), from €4,719 to €985
- Purchases and services +€723
up €723 (+6.4%), from €11,239 to €11,962
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
-€3,451
Gross operating margin
-€11,536
Other operating charges
+€3,734
Other operating items
+€275
Financial income
-€6
Financial charges
-€118
Taxes
+€2
Result 2025
-€11,099
raises the resultlowers the resultnot broken down further in the accounts
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
+€85
Investment
€0
Financing
€0
Cash 2024
€608
From operations (derived)
+€85
Net result for the year
-€11,099
Depreciation
+€6,598
Receivables within one year
+€2,153
Trade debts
-€384
Other debts
+€2,816
Cash 2025
€693
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,704 | €22,038 | -€8,667 | -28.2% |
| Fixed assets | 21/28 | €26,893 | €20,295 | -€6,598 | -24.5% |
| Tangible fixed assets | 22/27 | €26,393 | €19,795 | -€6,598 | -25.0% |
| Furniture and vehicles | 24 | €26,393 | €19,795 | -€6,598 | -25.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €3,811 | €1,742 | -€2,069 | -54.3% |
| Amounts receivable within one year | 40/41 | €3,203 | €1,050 | -€2,153 | -67.2% |
| Trade receivables | 40 | €1,440 | €594 | -€846 | -58.8% |
| Other amounts receivable | 41 | €1,763 | €456 | -€1,307 | -74.1% |
| Cash at bank and in hand | 54/58 | €608 | €693 | +€85 | +13.9% |
| Total equity and liabilities | 10/49 | €30,704 | €22,038 | -€8,667 | -28.2% |
| Equity | 10/15 | -€144,144 | -€155,243 | -€11,099 | -7.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,162 | €8,162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,303 | €6,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,898 | -€181,997 | -€11,099 | -6.5% |
| Amounts payable | 17/49 | €174,849 | €177,281 | +€2,432 | +1.4% |
| Amounts payable within one year | 42/48 | €174,849 | €177,281 | +€2,432 | +1.4% |
| Trade debts | 44 | €804 | €420 | -€384 | -47.8% |
| Suppliers | 440/4 | €804 | €420 | -€384 | -47.8% |
| Other amounts payable | 47/48 | €174,045 | €176,861 | +€2,816 | +1.6% |
| Turnover | 70 | €19,429 | €6,966 | -€12,463 | -64.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,239 | €11,962 | +€723 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,598 | €6,598 | = | 0.0% |
| Other operating charges | 640/8 | €4,719 | €985 | -€3,734 | -79.1% |
| Non-recurring operating charges | 66A | €275 | - | -€275 | |
| Gross operating margin | 9900 | €8,190 | -€3,346 | -€11,536 | |
| Operating profit (loss) | 9901 | -€3,404 | -€10,930 | -€7,526 | -221% |
| Financial income | 75/76B | €7 | €1 | -€6 | -90.4% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -90.4% |
| Financial charges | 65/66B | €52 | €170 | +€118 | +225% |
| Recurring financial charges | 65 | €52 | €46 | -€6 | -11.2% |
| Non-recurring financial charges | 66B | - | €123 | +€123 | |
| Profit (loss) for the period before taxes | 9903 | -€3,449 | -€11,099 | -€7,650 | -222% |
| Income taxes | 67/77 | €2 | €0 | -€2 | -90.3% |
| Profit (loss) for the period | 9904 | -€3,451 | -€11,099 | -€7,648 | -222% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,451 | -€11,099 | -€7,648 | -222% |
Next steps
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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 2 November 2026 via checked.be.