DE LA SALLE: 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.
DE LA SALLE
Largest movements
- Cash -€49,920
down €49,920 (-25.1%), from €198,684 to €148,764
mainly Trade debts (-€49,145) and Net result for the year (-€649)
- Trade debts -€49,145
down €49,145 (-56.0%), from €87,759 to €38,614
- Other operating charges -€524
no longer reported in 2025 (was €524)
- Gross operating margin +€200
up €200 (+25.0%), from -€800 to -€600
- Financial charges -€52
down €52 (-51.5%), from €101 to €49
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 | €717,400 | €667,606 | -€49,794 | -6.9% |
| Fixed assets | 21/28 | €125,000 | €125,000 | = | 0.0% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €592,400 | €542,606 | -€49,794 | -8.4% |
| Amounts receivable within one year | 40/41 | €251,117 | €251,243 | +€126 | +0.1% |
| Other amounts receivable | 41 | €251,117 | €251,243 | +€126 | +0.1% |
| Current investments | 50/53 | €142,599 | €142,599 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €198,684 | €148,764 | -€49,920 | -25.1% |
| Total equity and liabilities | 10/49 | €717,400 | €667,606 | -€49,794 | -6.9% |
| Equity | 10/15 | -€5,250,412 | -€5,251,061 | -€649 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,256,612 | -€5,257,261 | -€649 | 0.0% |
| Provisions and deferred taxes | 16 | €4,489,625 | €4,489,625 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,489,625 | €4,489,625 | = | 0.0% |
| Other liabilities and charges | 164/5 | €4,489,625 | €4,489,625 | = | 0.0% |
| Amounts payable | 17/49 | €1,478,187 | €1,429,042 | -€49,145 | -3.3% |
| Amounts payable within one year | 42/48 | €593,797 | €544,652 | -€49,145 | -8.3% |
| Trade debts | 44 | €87,759 | €38,614 | -€49,145 | -56.0% |
| Suppliers | 440/4 | €87,759 | €38,614 | -€49,145 | -56.0% |
| Taxes, remuneration and social security | 45 | €1,385 | €1,385 | = | 0.0% |
| Taxes | 450/3 | €1,385 | €1,385 | = | 0.0% |
| Other amounts payable | 47/48 | €504,653 | €504,653 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €884,390 | €884,390 | = | 0.0% |
| Other operating charges | 640/8 | €524 | - | -€524 | |
| Gross operating margin | 9900 | -€800 | -€600 | +€200 | +25.0% |
| Operating profit (loss) | 9901 | -€1,324 | -€600 | +€724 | +54.7% |
| Financial charges | 65/66B | €101 | €49 | -€52 | -51.5% |
| Recurring financial charges | 65 | €101 | €49 | -€52 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,425 | -€649 | +€776 | +54.5% |
| Profit (loss) for the period | 9904 | -€1,425 | -€649 | +€776 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,425 | -€649 | +€776 | +54.5% |
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 26 October 2026 via checked.be.