Formerly Known as LÂP: what changed
Formerly Known as LÂP
Largest movements
- Tangible fixed assets -€234
down €234 (-36.8%), from €637 to €402
- Cash -€144
down €144 (-16.0%), from €901 to €757
mainly Accrued charges and deferred income (-€720) and Deferred charges and accrued income (-€109)
- Deferred charges and accrued income +€109
new in 2022: €109
- Receivables within one year +€47
new in 2022: €47
- Accrued charges and deferred income -€720
no longer reported in 2022 (was €720)
- Profit (loss) carried forward +€497
up €497 (+60.8%), from €818 to €1,315
- Gross operating margin +€2,502
up €2,502, from -€1,718 to €784
- Depreciation +€168
up €168 (+254%), from €66 to €234
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,538 | €1,315 | -€223 | -14.5% |
| Fixed assets | 21/28 | €637 | €402 | -€234 | -36.8% |
| Tangible fixed assets | 22/27 | €637 | €402 | -€234 | -36.8% |
| Furniture and vehicles | 24 | €637 | €402 | -€234 | -36.8% |
| Current assets | 29/58 | €901 | €913 | +€12 | +1.3% |
| Amounts receivable within one year | 40/41 | - | €47 | +€47 | |
| Trade receivables | 40 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €901 | €757 | -€144 | -16.0% |
| Deferred charges and accrued income | 490/1 | - | €109 | +€109 | |
| Total equity and liabilities | 10/49 | €1,538 | €1,315 | -€223 | -14.5% |
| Equity | 10/15 | €818 | €1,315 | +€497 | +60.8% |
| Profit (loss) carried forward | 14 | €818 | €1,315 | +€497 | +60.8% |
| Amounts payable | 17/49 | €720 | - | -€720 | |
| Accrued charges and deferred income | 492/3 | €720 | - | -€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €234 | +€168 | +254% |
| Gross operating margin | 9900 | -€1,718 | €784 | +€2,502 | |
| Operating profit (loss) | 9901 | -€1,784 | €550 | +€2,333 | |
| Financial charges | 65/66B | €45 | €52 | +€7 | +16.1% |
| Recurring financial charges | 65 | €45 | €52 | +€7 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,829 | €497 | +€2,326 | |
| Profit (loss) for the period | 9904 | -€1,829 | €497 | +€2,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,829 | €497 | +€2,326 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.