Lachésis: 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.
Lachésis
Largest movements
- Cash +€151,572
up €151,572 (+29.9%), from €507,448 to €659,020
mainly Net result for the year (+€145,626) and Deferred charges and accrued income (+€11,099)
- Deferred charges and accrued income -€11,099
down €11,099 (-17.5%), from €63,281 to €52,182
- Tangible fixed assets +€10,200
up €10,200 (+334.8%), from €3,047 to €13,247
- Reserves +€145,626
up €145,626 (+26.1%), from €558,235 to €703,860
- Gross operating margin +€16,719
up €16,719 (+8.5%), from €197,591 to €214,310
- Other operating charges -€4,973
down €4,973 (-83.4%), from €5,964 to €992
- Taxes +€2,243
up €2,243 (+3.7%), from €60,167 to €62,410
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
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 | €578,108 | €728,782 | +€150,673 | +26.1% |
| Fixed assets | 21/28 | €3,047 | €13,247 | +€10,200 | +334.8% |
| Tangible fixed assets | 22/27 | €3,047 | €13,247 | +€10,200 | +334.8% |
| Furniture and vehicles | 24 | €3,047 | €13,247 | +€10,200 | +334.8% |
| Current assets | 29/58 | €575,061 | €715,535 | +€140,473 | +24.4% |
| Amounts receivable within one year | 40/41 | €4,333 | €4,333 | = | 0.0% |
| Other amounts receivable | 41 | €4,333 | €4,333 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €507,448 | €659,020 | +€151,572 | +29.9% |
| Deferred charges and accrued income | 490/1 | €63,281 | €52,182 | -€11,099 | -17.5% |
| Total equity and liabilities | 10/49 | €578,108 | €728,782 | +€150,673 | +26.1% |
| Equity | 10/15 | €561,235 | €706,860 | +€145,626 | +25.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €558,235 | €703,860 | +€145,626 | +26.1% |
| Distributable reserves | 133 | €558,235 | €703,860 | +€145,626 | +26.1% |
| Amounts payable | 17/49 | €16,874 | €21,921 | +€5,048 | +29.9% |
| Amounts payable within one year | 42/48 | €13,136 | €18,226 | +€5,089 | +38.7% |
| Trade debts | 44 | €2,861 | €288 | -€2,573 | -89.9% |
| Suppliers | 440/4 | €2,861 | €288 | -€2,573 | -89.9% |
| Taxes, remuneration and social security | 45 | - | €4,710 | +€4,710 | |
| Taxes | 450/3 | - | €4,710 | +€4,710 | |
| Other amounts payable | 47/48 | €10,275 | €13,228 | +€2,953 | +28.7% |
| Accrued charges and deferred income | 492/3 | €3,737 | €3,696 | -€42 | -1.1% |
| Remuneration, social security and pensions | 62 | - | €1,808 | +€1,808 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €800 | +€165 | +26.1% |
| Other operating charges | 640/8 | €5,964 | €992 | -€4,973 | -83.4% |
| Gross operating margin | 9900 | €197,591 | €214,310 | +€16,719 | +8.5% |
| Operating profit (loss) | 9901 | €190,992 | €210,711 | +€19,719 | +10.3% |
| Financial charges | 65/66B | €2,770 | €2,676 | -€94 | -3.4% |
| Recurring financial charges | 65 | €2,770 | €2,676 | -€94 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €188,222 | €208,035 | +€19,813 | +10.5% |
| Income taxes | 67/77 | €60,167 | €62,410 | +€2,243 | +3.7% |
| Profit (loss) for the period | 9904 | €128,055 | €145,626 | +€17,570 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €128,055 | €145,626 | +€17,570 | +13.7% |
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 9 October 2026 via checked.be.