TOITURES LEPROPRE DENIS: what changed
What changed
TOITURES LEPROPRE DENIS
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€194,486
2024 · €204,496-€10,010
Equity
€372,581
2024 · €372,581
Cash
€455,073
2024 · €160,537+€294,536
Balance sheet total
€882,609
2024 · €903,582-€20,974
Largest movements
Assets
- Current investments -€298,450
no longer reported in 2025 (was €298,450)
- Cash +€294,536
up €294,536 (+183%), from €160,537 to €455,073
mainly Current investments (+€298,450) and Net result for the year (+€194,486)
- Receivables within one year -€32,427
down €32,427 (-78.0%), from €41,577 to €9,150
of which Trade receivables: -€29,299
- Tangible fixed assets +€17,759
up €17,759 (+4.7%), from €379,135 to €396,894
of which Furniture and vehicles: +€24,649
Equity and liabilities
- Tax, wage and social debts -€26,180
down €26,180 (-86.2%), from €30,376 to €4,197
of which Taxes: -€23,149
- Debts after one year -€17,343
down €17,343 (-6.7%), from €258,584 to €241,241
- Trade debts +€16,228
up €16,228 (+3,061%), from €530 to €16,759
- Current portion of long-term debt +€12,471
up €12,471 (+33.7%), from €37,014 to €49,486
Income statement
- Gross operating margin -€21,315
down €21,315 (-5.4%), from €397,005 to €375,690
- Financial income +€5,879
up €5,879 (+92.8%), from €6,333 to €12,212
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
€204,496
Gross operating margin
-€21,315
Staff costs
+€3,947
Depreciation
+€194
Other operating charges
-€1,673
Other operating items
+€229
Financial income
+€5,879
Financial charges
-€200
Taxes
+€2,930
Result 2025
€194,486
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
+€258,949
Investment
+€234,945
Financing
-€199,358
Cash 2024
€160,537
From operations (derived)
+€258,949
Net result for the year
+€194,486
Depreciation
+€45,745
Stocks and contracts
+€6,250
Receivables within one year
+€32,427
Deferred charges and accrued income
-€3,858
Trade debts
+€16,228
Tax, wage and social debts
-€26,180
Other debts
-€6,932
Accrued charges and deferred income
+€781
Investment (derived)
+€234,945
Investment in fixed assets (net)
-€63,505
Current investments
+€298,450
Financing
-€199,358
Debts after one year
-€17,343
Current portion of long-term debt
+€12,471
Contributions, distributions and other
-€194,486
Cash 2025
€455,073
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €903,582 | €882,609 | -€20,974 | -2.3% |
| Fixed assets | 21/28 | €379,135 | €396,894 | +€17,759 | +4.7% |
| Tangible fixed assets | 22/27 | €379,135 | €396,894 | +€17,759 | +4.7% |
| Land and buildings | 22 | €286,946 | €303,925 | +€16,978 | +5.9% |
| Plant, machinery and equipment | 23 | €17,178 | €11,041 | -€6,137 | -35.7% |
| Furniture and vehicles | 24 | €3,652 | €28,301 | +€24,649 | +675% |
| Leasing and similar rights | 25 | €71,358 | €53,627 | -€17,731 | -24.8% |
| Current assets | 29/58 | €524,448 | €485,715 | -€38,733 | -7.4% |
| Stocks and contracts in progress | 3 | €17,985 | €11,735 | -€6,250 | -34.8% |
| Stocks | 30/36 | €17,985 | €11,735 | -€6,250 | -34.8% |
| Amounts receivable within one year | 40/41 | €41,577 | €9,150 | -€32,427 | -78.0% |
| Trade receivables | 40 | €29,299 | - | -€29,299 | |
| Other amounts receivable | 41 | €12,278 | €9,150 | -€3,128 | -25.5% |
| Current investments | 50/53 | €298,450 | - | -€298,450 | |
| Cash at bank and in hand | 54/58 | €160,537 | €455,073 | +€294,536 | +183% |
| Deferred charges and accrued income | 490/1 | €5,899 | €9,758 | +€3,858 | +65.4% |
| Total equity and liabilities | 10/49 | €903,582 | €882,609 | -€20,974 | -2.3% |
| Equity | 10/15 | €372,581 | €372,581 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €367,581 | €367,581 | = | 0.0% |
| Distributable reserves | 133 | €367,581 | €367,581 | = | 0.0% |
| Amounts payable | 17/49 | €531,001 | €510,027 | -€20,974 | -3.9% |
| Amounts payable after more than one year | 17 | €258,584 | €241,241 | -€17,343 | -6.7% |
| Financial debts | 170/4 | €258,584 | €241,241 | -€17,343 | -6.7% |
| Amounts payable within one year | 42/48 | €272,417 | €268,006 | -€4,411 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €37,014 | €49,486 | +€12,471 | +33.7% |
| Trade debts | 44 | €530 | €16,759 | +€16,228 | +3,061% |
| Suppliers | 440/4 | €530 | €16,759 | +€16,228 | +3,061% |
| Taxes, remuneration and social security | 45 | €30,376 | €4,197 | -€26,180 | -86.2% |
| Taxes | 450/3 | €23,982 | €833 | -€23,149 | -96.5% |
| Remuneration and social security | 454/9 | €6,394 | €3,364 | -€3,030 | -47.4% |
| Other amounts payable | 47/48 | €204,496 | €197,565 | -€6,932 | -3.4% |
| Accrued charges and deferred income | 492/3 | - | €781 | +€781 | |
| Remuneration, social security and pensions | 62 | €76,003 | €72,056 | -€3,947 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,939 | €45,745 | -€194 | -0.4% |
| Other operating charges | 640/8 | €2,584 | €4,257 | +€1,673 | +64.7% |
| Non-recurring operating charges | 66A | €229 | - | -€229 | |
| Gross operating margin | 9900 | €397,005 | €375,690 | -€21,315 | -5.4% |
| Operating profit (loss) | 9901 | €272,249 | €253,631 | -€18,618 | -6.8% |
| Financial income | 75/76B | €6,333 | €12,212 | +€5,879 | +92.8% |
| Recurring financial income | 75 | €6,333 | €12,212 | +€5,879 | +92.8% |
| Financial charges | 65/66B | €11,302 | €11,502 | +€200 | +1.8% |
| Recurring financial charges | 65 | €11,302 | €11,502 | +€200 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €267,281 | €254,341 | -€12,940 | -4.8% |
| Income taxes | 67/77 | €62,785 | €59,855 | -€2,930 | -4.7% |
| Profit (loss) for the period | 9904 | €204,496 | €194,486 | -€10,010 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €204,496 | €194,486 | -€10,010 | -4.9% |
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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 4 November 2026 via checked.be.