GP-LAS: 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.
GP-LAS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€666
up €666 (+0.4%), from €175,381 to €176,047
- Profit (loss) carried forward -€560
down €560 (-0.3%), from -€204,991 to -€205,551
- Short-term financial debts -€107
down €107 (-74.3%), from €143 to €37
- Gross operating margin +€435
no longer reported in 2025 (was -€435)
- Other operating charges -€62
no longer reported in 2025 (was €62)
- Financial charges +€11
up €11 (+2.0%), from €549 to €560
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,023 | €7,023 | = | 0.0% |
| Current assets | 29/58 | €7,023 | €7,023 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,023 | €7,023 | = | 0.0% |
| Other amounts receivable | 41 | €7,023 | €7,023 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,023 | €7,023 | = | 0.0% |
| Equity | 10/15 | -€168,501 | -€169,061 | -€560 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,890 | €17,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €447 | €447 | = | 0.0% |
| Reserves not available under the articles | 1311 | €447 | €447 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,945 | €8,945 | = | 0.0% |
| Distributable reserves | 133 | €8,498 | €8,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,991 | -€205,551 | -€560 | -0.3% |
| Amounts payable | 17/49 | €175,524 | €176,084 | +€560 | +0.3% |
| Amounts payable within one year | 42/48 | €175,524 | €176,084 | +€560 | +0.3% |
| Financial debts | 43 | €143 | €37 | -€107 | -74.3% |
| Credit institutions | 430/8 | €143 | €37 | -€107 | -74.3% |
| Other amounts payable | 47/48 | €175,381 | €176,047 | +€666 | +0.4% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | -€435 | - | +€435 | |
| Operating profit (loss) | 9901 | -€497 | - | +€497 | |
| Financial charges | 65/66B | €549 | €560 | +€11 | +2.0% |
| Recurring financial charges | 65 | €549 | €560 | +€11 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,046 | -€560 | +€486 | +46.5% |
| Profit (loss) for the period | 9904 | -€1,046 | -€560 | +€486 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,046 | -€560 | +€486 | +46.5% |
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 1 October 2026 via checked.be.