LACASSE Henri: 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.
LACASSE Henri
Largest movements
- Current investments -€175,000
no longer reported in 2025 (was €175,000)
- Cash +€62,175
up €62,175 (+118%), from €52,517 to €114,692
mainly Current investments (+€175,000) and Net result for the year (+€148,697)
- Receivables within one year +€4,750
up €4,750 (+5.2%), from €90,575 to €95,325
of which Other amounts receivable: +€8,272
- Tangible fixed assets -€3,960
down €3,960 (-30.7%), from €12,893 to €8,934
of which Other tangible fixed assets: -€2,169
- Other debts -€101,427
down €101,427 (-98.8%), from €102,631 to €1,205
- Tax, wage and social debts -€6,697
down €6,697 (-65.7%), from €10,195 to €3,498
- Reserves -€5,303
down €5,303 (-2.7%), from €193,400 to €188,097
- Gross operating margin +€67,389
up €67,389 (+52.6%), from €128,019 to €195,407
- Taxes +€12,724
up €12,724 (+42.8%), from €29,764 to €42,488
- Financial income -€3,569
down €3,569 (-91.7%), from €3,891 to €322
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 | €333,261 | €221,247 | -€112,013 | -33.6% |
| Fixed assets | 21/28 | €12,893 | €8,934 | -€3,960 | -30.7% |
| Tangible fixed assets | 22/27 | €12,893 | €8,934 | -€3,960 | -30.7% |
| Plant, machinery and equipment | 23 | €2,194 | €672 | -€1,522 | -69.4% |
| Furniture and vehicles | 24 | €825 | €556 | -€268 | -32.6% |
| Other tangible fixed assets | 26 | €9,874 | €7,705 | -€2,169 | -22.0% |
| Current assets | 29/58 | €320,368 | €212,314 | -€108,054 | -33.7% |
| Amounts receivable within one year | 40/41 | €90,575 | €95,325 | +€4,750 | +5.2% |
| Trade receivables | 40 | €89,285 | €85,763 | -€3,522 | -3.9% |
| Other amounts receivable | 41 | €1,290 | €9,562 | +€8,272 | +641% |
| Current investments | 50/53 | €175,000 | - | -€175,000 | |
| Cash at bank and in hand | 54/58 | €52,517 | €114,692 | +€62,175 | +118% |
| Deferred charges and accrued income | 490/1 | €2,275 | €2,297 | +€21 | +0.9% |
| Total equity and liabilities | 10/49 | €333,261 | €221,247 | -€112,013 | -33.6% |
| Equity | 10/15 | €216,837 | €211,533 | -€5,303 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,400 | €188,097 | -€5,303 | -2.7% |
| Distributable reserves | 133 | €193,400 | €188,097 | -€5,303 | -2.7% |
| Profit (loss) carried forward | 14 | €4,837 | €4,837 | = | 0.0% |
| Amounts payable | 17/49 | €116,424 | €9,714 | -€106,710 | -91.7% |
| Amounts payable within one year | 42/48 | €116,424 | €9,714 | -€106,710 | -91.7% |
| Trade debts | 44 | €3,598 | €5,011 | +€1,413 | +39.3% |
| Suppliers | 440/4 | €3,598 | €5,011 | +€1,413 | +39.3% |
| Taxes, remuneration and social security | 45 | €10,195 | €3,498 | -€6,697 | -65.7% |
| Taxes | 450/3 | €10,195 | €3,498 | -€6,697 | -65.7% |
| Other amounts payable | 47/48 | €102,631 | €1,205 | -€101,427 | -98.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,938 | €3,960 | +€22 | +0.6% |
| Other operating charges | 640/8 | €882 | €575 | -€307 | -34.9% |
| Gross operating margin | 9900 | €128,019 | €195,407 | +€67,389 | +52.6% |
| Operating profit (loss) | 9901 | €123,199 | €190,873 | +€67,674 | +54.9% |
| Financial income | 75/76B | €3,891 | €322 | -€3,569 | -91.7% |
| Recurring financial income | 75 | €3,891 | €322 | -€3,569 | -91.7% |
| Financial charges | 65/66B | €35 | €11 | -€24 | -69.9% |
| Recurring financial charges | 65 | €35 | €11 | -€24 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €127,055 | €191,184 | +€64,129 | +50.5% |
| Income taxes | 67/77 | €29,764 | €42,488 | +€12,724 | +42.8% |
| Profit (loss) for the period | 9904 | €97,291 | €148,697 | +€51,405 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,291 | €148,697 | +€51,405 | +52.8% |
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 1 November 2026 via checked.be.