LACOSTI: 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.
LACOSTI
Largest movements
- Cash +€19,754
up €19,754 (+328%), from €6,016 to €25,770
mainly Other debts (+€74,456) and Net result for the year (+€5,600)
- Receivables within one year +€6,724
up €6,724 (+24.2%), from €27,747 to €34,470
of which Other amounts receivable: +€6,018
- Tangible fixed assets +€939
new in 2025: €939
- Other debts +€74,456
up €74,456 (+930%), from €8,009 to €82,465
- Tax, wage and social debts -€47,137
down €47,137 (-94.5%), from €49,862 to €2,726
of which Remuneration and social security: -€35,707
- Profit (loss) carried forward +€5,600
up €5,600 (+13.8%), from -€40,678 to -€35,078
- Trade debts -€5,503
no longer reported in 2025 (was €5,503)
- Gross operating margin +€72,191
up €72,191, from -€46,889 to €25,302
- Other operating charges +€580
new in 2025: €580
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 | €33,763 | €61,179 | +€27,416 | +81.2% |
| Fixed assets | 21/28 | - | €939 | +€939 | |
| Tangible fixed assets | 22/27 | - | €939 | +€939 | |
| Plant, machinery and equipment | 23 | - | €939 | +€939 | |
| Current assets | 29/58 | €33,763 | €60,240 | +€26,477 | +78.4% |
| Amounts receivable within one year | 40/41 | €27,747 | €34,470 | +€6,724 | +24.2% |
| Trade receivables | 40 | €27,747 | €28,452 | +€705 | +2.5% |
| Other amounts receivable | 41 | - | €6,018 | +€6,018 | |
| Cash at bank and in hand | 54/58 | €6,016 | €25,770 | +€19,754 | +328% |
| Total equity and liabilities | 10/49 | €33,763 | €61,179 | +€27,416 | +81.2% |
| Equity | 10/15 | -€31,118 | -€25,518 | +€5,600 | +18.0% |
| Contributions | 10/11 | €9,560 | €9,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,678 | -€35,078 | +€5,600 | +13.8% |
| Amounts payable | 17/49 | €64,881 | €86,697 | +€21,816 | +33.6% |
| Amounts payable within one year | 42/48 | €63,375 | €85,191 | +€21,816 | +34.4% |
| Trade debts | 44 | €5,503 | - | -€5,503 | |
| Suppliers | 440/4 | €5,503 | - | -€5,503 | |
| Taxes, remuneration and social security | 45 | €49,862 | €2,726 | -€47,137 | -94.5% |
| Taxes | 450/3 | €11,430 | - | -€11,430 | |
| Remuneration and social security | 454/9 | €38,433 | €2,726 | -€35,707 | -92.9% |
| Other amounts payable | 47/48 | €8,009 | €82,465 | +€74,456 | +930% |
| Accrued charges and deferred income | 492/3 | €1,506 | €1,506 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €18,368 | €18,259 | -€109 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €195 | +€195 | |
| Other operating charges | 640/8 | - | €580 | +€580 | |
| Gross operating margin | 9900 | -€46,889 | €25,302 | +€72,191 | |
| Operating profit (loss) | 9901 | -€65,257 | €6,268 | +€71,525 | |
| Financial income | 75/76B | €2 | €4 | +€3 | +152% |
| Recurring financial income | 75 | €2 | €4 | +€3 | +152% |
| Financial charges | 65/66B | €228 | €672 | +€445 | +195% |
| Recurring financial charges | 65 | €228 | €672 | +€445 | +195% |
| Profit (loss) for the period before taxes | 9903 | -€65,483 | €5,600 | +€71,083 | |
| Profit (loss) for the period | 9904 | -€65,483 | €5,600 | +€71,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,483 | €5,600 | +€71,083 |
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 18 October 2026 via checked.be.