Studio Daskal Laperre: 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.
Studio Daskal Laperre
Largest movements
- Tangible fixed assets +€93,308
up €93,308 (+20.2%), from €462,796 to €556,103
of which Land and buildings: +€118,311
- Cash +€45,452
up €45,452 (+204%), from €22,263 to €67,715
mainly Net result for the year (+€94,587) and Depreciation (+€41,507)
- Stocks and contracts +€43,062
up €43,062 (+3,218%), from €1,338 to €44,401
- Receivables within one year -€23,408
down €23,408 (-18.9%), from €123,541 to €100,134
of which Trade receivables: -€29,534
- Reserves +€91,506
up €91,506 (+243%), from €37,626 to €129,132
- Tax, wage and social debts +€36,804
up €36,804, from €0 to €36,804
- Current portion of long-term debt +€33,689
new in 2025: €33,689
- Debts after one year -€16,374
down €16,374 (-5.1%), from €322,308 to €305,934
- Trade debts +€9,916
up €9,916 (+21.0%), from €47,173 to €57,088
- Gross operating margin +€173,880
up €173,880 (+912%), from €19,076 to €192,956
- Taxes +€36,804
up €36,804 (+368,038,900%), from €0 to €36,804
- Financial charges +€9,061
up €9,061 (+125%), from €7,270 to €16,331
- Other operating charges +€3,531
up €3,531 (+522%), from €677 to €4,207
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 | €619,856 | €777,170 | +€157,314 | +25.4% |
| Fixed assets | 21/28 | €462,796 | €556,103 | +€93,308 | +20.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €462,796 | €556,103 | +€93,308 | +20.2% |
| Land and buildings | 22 | €243,608 | €361,918 | +€118,311 | +48.6% |
| Furniture and vehicles | 24 | €219,188 | €194,185 | -€25,003 | -11.4% |
| Current assets | 29/58 | €157,061 | €221,066 | +€64,006 | +40.8% |
| Stocks and contracts in progress | 3 | €1,338 | €44,401 | +€43,062 | +3,218% |
| Stocks | 30/36 | €1,338 | €44,401 | +€43,062 | +3,218% |
| Amounts receivable within one year | 40/41 | €123,541 | €100,134 | -€23,408 | -18.9% |
| Trade receivables | 40 | €72,446 | €42,912 | -€29,534 | -40.8% |
| Other amounts receivable | 41 | €51,096 | €57,222 | +€6,126 | +12.0% |
| Cash at bank and in hand | 54/58 | €22,263 | €67,715 | +€45,452 | +204% |
| Deferred charges and accrued income | 490/1 | €9,918 | €8,817 | -€1,101 | -11.1% |
| Total equity and liabilities | 10/49 | €619,856 | €777,170 | +€157,314 | +25.4% |
| Equity | 10/15 | €13,154 | €104,660 | +€91,506 | +696% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,626 | €129,132 | +€91,506 | +243% |
| Distributable reserves | 133 | €37,626 | €129,132 | +€91,506 | +243% |
| Profit (loss) carried forward | 14 | -€30,672 | -€30,672 | = | 0.0% |
| Amounts payable | 17/49 | €606,702 | €672,510 | +€65,807 | +10.8% |
| Amounts payable after more than one year | 17 | €322,308 | €305,934 | -€16,374 | -5.1% |
| Financial debts | 170/4 | €322,308 | €305,934 | -€16,374 | -5.1% |
| Amounts payable within one year | 42/48 | €282,471 | €365,996 | +€83,525 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | - | €33,689 | +€33,689 | |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €47,173 | €57,088 | +€9,916 | +21.0% |
| Suppliers | 440/4 | €47,173 | €57,088 | +€9,916 | +21.0% |
| Taxes, remuneration and social security | 45 | €0 | €36,804 | +€36,804 | |
| Taxes | 450/3 | €0 | €36,804 | +€36,804 | |
| Other amounts payable | 47/48 | €135,299 | €138,415 | +€3,116 | +2.3% |
| Accrued charges and deferred income | 492/3 | €1,923 | €579 | -€1,344 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,389 | €41,507 | -€882 | -2.1% |
| Other operating charges | 640/8 | €677 | €4,207 | +€3,531 | +522% |
| Gross operating margin | 9900 | €19,076 | €192,956 | +€173,880 | +912% |
| Operating profit (loss) | 9901 | -€23,990 | €147,242 | +€171,231 | |
| Financial income | 75/76B | €588 | €480 | -€107 | -18.3% |
| Recurring financial income | 75 | €588 | €480 | -€107 | -18.3% |
| Financial charges | 65/66B | €7,270 | €16,331 | +€9,061 | +125% |
| Recurring financial charges | 65 | €7,270 | €16,331 | +€9,061 | +125% |
| Profit (loss) for the period before taxes | 9903 | -€30,672 | €131,391 | +€162,063 | |
| Income taxes | 67/77 | €0 | €36,804 | +€36,804 | +368,038,900% |
| Profit (loss) for the period | 9904 | -€30,672 | €94,587 | +€125,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,672 | €94,587 | +€125,259 |
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 23 October 2026 via checked.be.