Bascompte Lázaro: what changed
Two fiscal 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.
Bascompte Lázaro
Largest movements
- Current investments +€109,542
new in 2025: €109,542
- Cash -€76,054
down €76,054 (-97.6%), from €77,956 to €1,902
mainly Current investments (-€109,542) and Tax, wage and social debts (-€14,900)
- Receivables within one year -€4,388
down €4,388 (-91.5%), from €4,796 to €408
of which Trade receivables: -€4,459
- Reserves +€97,147
new in 2025: €97,147
- Profit (loss) carried forward -€52,851
down €52,851 (-100.0%), from €52,851 to €0
- Tax, wage and social debts -€14,900
down €14,900 (-56.3%), from €26,449 to €11,549
- Gross operating margin -€12,631
down €12,631 (-18.6%), from €67,759 to €55,127
- Taxes -€1,699
down €1,699 (-12.8%), from €13,248 to €11,549
- Financial income +€1,616
up €1,616 (+163181.8%), from €1 to €1,616
- Depreciation -€1,582
down €1,582 (-100.0%), from €1,582 to €0
- Financial charges +€755
up €755 (+964.0%), from €78 to €833
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.
Cash bridge derived
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 | €82,752 | €111,852 | +€29,100 | +35.2% |
| Current assets | 29/58 | €82,752 | €111,852 | +€29,100 | +35.2% |
| Amounts receivable within one year | 40/41 | €4,796 | €408 | -€4,388 | -91.5% |
| Trade receivables | 40 | €4,459 | €0 | -€4,459 | -100.0% |
| Other amounts receivable | 41 | €337 | €408 | +€71 | +21.2% |
| Current investments | 50/53 | - | €109,542 | +€109,542 | |
| Cash at bank and in hand | 54/58 | €77,956 | €1,902 | -€76,054 | -97.6% |
| Total equity and liabilities | 10/49 | €82,752 | €111,852 | +€29,100 | +35.2% |
| Equity | 10/15 | €54,851 | €99,147 | +€44,296 | +80.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €97,147 | +€97,147 | |
| Distributable reserves | 133 | - | €97,147 | +€97,147 | |
| Profit (loss) carried forward | 14 | €52,851 | €0 | -€52,851 | -100.0% |
| Amounts payable | 17/49 | €27,901 | €12,705 | -€15,196 | -54.5% |
| Amounts payable within one year | 42/48 | €27,901 | €12,705 | -€15,196 | -54.5% |
| Trade debts | 44 | €1,452 | €1,156 | -€296 | -20.4% |
| Suppliers | 440/4 | €1,452 | €1,156 | -€296 | -20.4% |
| Taxes, remuneration and social security | 45 | €26,449 | €11,549 | -€14,900 | -56.3% |
| Taxes | 450/3 | €26,449 | €11,549 | -€14,900 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,582 | €0 | -€1,582 | -100.0% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €67,759 | €55,127 | -€12,631 | -18.6% |
| Operating profit (loss) | 9901 | €66,177 | €55,062 | -€11,115 | -16.8% |
| Financial income | 75/76B | €1 | €1,616 | +€1,616 | +163181.8% |
| Recurring financial income | 75 | €1 | €1,616 | +€1,616 | +163181.8% |
| Financial charges | 65/66B | €78 | €833 | +€755 | +964.0% |
| Recurring financial charges | 65 | €78 | €833 | +€755 | +964.0% |
| Profit (loss) for the period before taxes | 9903 | €66,099 | €55,845 | -€10,254 | -15.5% |
| Income taxes | 67/77 | €13,248 | €11,549 | -€1,699 | -12.8% |
| Profit (loss) for the period | 9904 | €52,851 | €44,296 | -€8,555 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,851 | €44,296 | -€8,555 | -16.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.