Lacertosus Equando Apricus: 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.
Lacertosus Equando Apricus
Largest movements
- Tangible fixed assets -€28,750
down €28,750 (-3.1%), from €938,238 to €909,488
- Debts after one year -€35,099
down €35,099 (-3.4%), from €1.0m to €1.0m
- Depreciation -€125,012
down €125,012 (-81.3%), from €153,762 to €28,750
- Gross operating margin +€9,948
up €9,948 (+23.2%), from €42,866 to €52,815
- Financial charges -€6,289
down €6,289 (-31.0%), from €20,318 to €14,029
- Other operating charges -€2,461
down €2,461 (-36.2%), from €6,800 to €4,339
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 | €947,070 | €917,361 | -€29,709 | -3.1% |
| Fixed assets | 21/28 | €938,238 | €909,488 | -€28,750 | -3.1% |
| Tangible fixed assets | 22/27 | €938,238 | €909,488 | -€28,750 | -3.1% |
| Land and buildings | 22 | €938,238 | €909,488 | -€28,750 | -3.1% |
| Current assets | 29/58 | €8,832 | €7,873 | -€959 | -10.9% |
| Cash at bank and in hand | 54/58 | €8,832 | €7,873 | -€959 | -10.9% |
| Total equity and liabilities | 10/49 | €947,070 | €917,361 | -€29,709 | -3.1% |
| Equity | 10/15 | -€135,015 | -€129,319 | +€5,696 | +4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,015 | -€132,319 | +€5,696 | +4.1% |
| Amounts payable | 17/49 | €1,082,085 | €1,046,680 | -€35,405 | -3.3% |
| Amounts payable after more than one year | 17 | €1,046,822 | €1,011,723 | -€35,099 | -3.4% |
| Financial debts | 170/4 | €1,046,822 | €1,011,723 | -€35,099 | -3.4% |
| Amounts payable within one year | 42/48 | €35,263 | €34,957 | -€305 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €31,614 | €34,558 | +€2,943 | +9.3% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €3,649 | €0 | -€3,649 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,762 | €28,750 | -€125,012 | -81.3% |
| Other operating charges | 640/8 | €6,800 | €4,339 | -€2,461 | -36.2% |
| Gross operating margin | 9900 | €42,866 | €52,815 | +€9,948 | +23.2% |
| Operating profit (loss) | 9901 | -€117,696 | €19,725 | +€137,422 | |
| Financial charges | 65/66B | €20,318 | €14,029 | -€6,289 | -31.0% |
| Recurring financial charges | 65 | €20,318 | €14,029 | -€6,289 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€138,015 | €5,696 | +€143,711 | |
| Profit (loss) for the period | 9904 | -€138,015 | €5,696 | +€143,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€138,015 | €5,696 | +€143,711 |
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.