Jan Lasters: what changed
Jan Lasters
Largest movements
- Cash +€40,633
up €40,633 (+52.1%), from €77,934 to €118,567
mainly Net result for the year (+€49,215) and Other debts (+€33,049)
- Tangible fixed assets -€13,642
down €13,642 (-46.4%), from €29,404 to €15,762
- Other debts +€33,049
up €33,049 (+452%), from €7,318 to €40,367
- Current portion of long-term debt -€9,321
down €9,321 (-74.0%), from €12,588 to €3,267
- Tax, wage and social debts +€9,274
up €9,274 (+3,345%), from €277 to €9,551
- Debts after one year -€3,267
no longer reported in 2025 (was €3,267)
- Trade debts -€1,807
down €1,807 (-48.5%), from €3,722 to €1,915
- Gross operating margin +€39,046
up €39,046 (+88.6%), from €44,067 to €83,113
- Taxes +€8,693
up €8,693 (+103%), from €8,426 to €17,119
- Other operating charges -€4,009
down €4,009 (-85.8%), from €4,672 to €663
- Financial charges +€2,251
up €2,251 (+234%), from €962 to €3,212
of which Non-recurring financial charges: +€2,959
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,341 | €171,269 | +€27,928 | +19.5% |
| Fixed assets | 21/28 | €29,404 | €15,762 | -€13,642 | -46.4% |
| Tangible fixed assets | 22/27 | €29,404 | €15,762 | -€13,642 | -46.4% |
| Furniture and vehicles | 24 | €29,404 | €15,762 | -€13,642 | -46.4% |
| Current assets | 29/58 | €113,937 | €155,507 | +€41,570 | +36.5% |
| Stocks and contracts in progress | 3 | €10,888 | €11,089 | +€201 | +1.8% |
| Stocks | 30/36 | €10,888 | €11,089 | +€201 | +1.8% |
| Amounts receivable within one year | 40/41 | €24,629 | €25,596 | +€967 | +3.9% |
| Trade receivables | 40 | €10,174 | €7,076 | -€3,098 | -30.5% |
| Other amounts receivable | 41 | €14,455 | €18,520 | +€4,065 | +28.1% |
| Cash at bank and in hand | 54/58 | €77,934 | €118,567 | +€40,633 | +52.1% |
| Deferred charges and accrued income | 490/1 | €486 | €255 | -€231 | -47.5% |
| Total equity and liabilities | 10/49 | €143,341 | €171,269 | +€27,928 | +19.5% |
| Equity | 10/15 | €116,169 | €116,169 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €116,069 | €116,069 | = | 0.0% |
| Distributable reserves | 133 | €116,069 | €116,069 | = | 0.0% |
| Amounts payable | 17/49 | €27,172 | €55,100 | +€27,928 | +103% |
| Amounts payable after more than one year | 17 | €3,267 | - | -€3,267 | |
| Financial debts | 170/4 | €3,267 | - | -€3,267 | |
| Amounts payable within one year | 42/48 | €23,905 | €55,100 | +€31,194 | +130% |
| Current portion of amounts payable after more than one year | 42 | €12,588 | €3,267 | -€9,321 | -74.0% |
| Trade debts | 44 | €3,722 | €1,915 | -€1,807 | -48.5% |
| Suppliers | 440/4 | €3,722 | €1,915 | -€1,807 | -48.5% |
| Taxes, remuneration and social security | 45 | €277 | €9,551 | +€9,274 | +3,345% |
| Taxes | 450/3 | €277 | €9,551 | +€9,274 | +3,345% |
| Other amounts payable | 47/48 | €7,318 | €40,367 | +€33,049 | +452% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,481 | €13,642 | +€161 | +1.2% |
| Other operating charges | 640/8 | €4,672 | €663 | -€4,009 | -85.8% |
| Gross operating margin | 9900 | €44,067 | €83,113 | +€39,046 | +88.6% |
| Operating profit (loss) | 9901 | €25,914 | €68,808 | +€42,894 | +166% |
| Financial income | 75/76B | €291 | €738 | +€447 | +154% |
| Recurring financial income | 75 | €291 | €738 | +€447 | +154% |
| Financial charges | 65/66B | €962 | €3,212 | +€2,251 | +234% |
| Recurring financial charges | 65 | €962 | €253 | -€708 | -73.6% |
| Non-recurring financial charges | 66B | - | €2,959 | +€2,959 | |
| Profit (loss) for the period before taxes | 9903 | €25,244 | €66,334 | +€41,090 | +163% |
| Income taxes | 67/77 | €8,426 | €17,119 | +€8,693 | +103% |
| Profit (loss) for the period | 9904 | €16,818 | €49,215 | +€32,398 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €16,818 | €49,215 | +€32,398 | +193% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.