De LAS Natie: 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.
De LAS Natie
Largest movements
- Cash +€125,716
up €125,716 (+85.6%), from €146,906 to €272,622
mainly Trade debts (+€142,272) and Net result for the year (+€15,634)
- Receivables within one year -€8,827
down €8,827 (-1.5%), from €574,046 to €565,219
of which Trade receivables: -€11,410
- Trade debts +€142,272
up €142,272 (+35.2%), from €404,609 to €546,881
- Accrued charges and deferred income -€22,590
down €22,590 (-98.5%), from €22,940 to €350
- Contributions -€18,600
down €18,600 (-7.4%), from €252,740 to €234,140
- Reserves +€15,634
up €15,634 (+40.5%), from €38,583 to €54,217
of which Distributable reserves: +€15,634
- Provisions +€27,864
no longer reported in 2025 (was -€27,864)
- Gross operating margin +€22,849
up €22,849 (+1323.5%), from €1,726 to €24,575
- Taxes +€4,516
up €4,516 (+134.8%), from €3,350 to €7,866
- Other operating charges +€592
up €592 (+120.0%), from €493 to €1,086
- Depreciation +€511
up €511 (+148.4%), from €344 to €855
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 | €722,237 | €842,905 | +€120,668 | +16.7% |
| Fixed assets | 21/28 | €1,285 | €5,064 | +€3,779 | +294.2% |
| Tangible fixed assets | 22/27 | €889 | €4,668 | +€3,779 | +425.2% |
| Land and buildings | 22 | €889 | €545 | -€344 | -38.7% |
| Furniture and vehicles | 24 | - | €4,123 | +€4,123 | |
| Financial fixed assets | 28 | €396 | €396 | = | 0.0% |
| Current assets | 29/58 | €720,952 | €837,841 | +€116,889 | +16.2% |
| Amounts receivable within one year | 40/41 | €574,046 | €565,219 | -€8,827 | -1.5% |
| Trade receivables | 40 | €563,144 | €551,735 | -€11,410 | -2.0% |
| Other amounts receivable | 41 | €10,902 | €13,485 | +€2,583 | +23.7% |
| Cash at bank and in hand | 54/58 | €146,906 | €272,622 | +€125,716 | +85.6% |
| Total equity and liabilities | 10/49 | €722,237 | €842,905 | +€120,668 | +16.7% |
| Equity | 10/15 | €291,323 | €288,357 | -€2,966 | -1.0% |
| Contributions | 10/11 | €252,740 | €234,140 | -€18,600 | -7.4% |
| Reserves | 13 | €38,583 | €54,217 | +€15,634 | +40.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €36,583 | €52,217 | +€15,634 | +42.7% |
| Amounts payable | 17/49 | €430,913 | €554,548 | +€123,634 | +28.7% |
| Amounts payable within one year | 42/48 | €407,974 | €554,198 | +€146,224 | +35.8% |
| Trade debts | 44 | €404,609 | €546,881 | +€142,272 | +35.2% |
| Suppliers | 440/4 | €404,609 | €546,881 | +€142,272 | +35.2% |
| Taxes, remuneration and social security | 45 | €3,365 | €7,316 | +€3,952 | +117.5% |
| Taxes | 450/3 | €3,365 | €7,316 | +€3,952 | +117.5% |
| Accrued charges and deferred income | 492/3 | €22,940 | €350 | -€22,590 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €855 | +€511 | +148.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€27,864 | - | +€27,864 | |
| Other operating charges | 640/8 | €493 | €1,086 | +€592 | +120.0% |
| Gross operating margin | 9900 | €1,726 | €24,575 | +€22,849 | +1323.5% |
| Operating profit (loss) | 9901 | €28,753 | €22,635 | -€6,117 | -21.3% |
| Financial income | 75/76B | €598 | €1,047 | +€449 | +75.0% |
| Recurring financial income | 75 | €598 | €1,047 | +€449 | +75.0% |
| Financial charges | 65/66B | €655 | €183 | -€472 | -72.1% |
| Recurring financial charges | 65 | €655 | €183 | -€472 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €28,696 | €23,499 | -€5,196 | -18.1% |
| Income taxes | 67/77 | €3,350 | €7,866 | +€4,516 | +134.8% |
| Profit (loss) for the period | 9904 | €25,346 | €15,634 | -€9,712 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,346 | €15,634 | -€9,712 | -38.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.