LAFONT OSTEO: 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.
LAFONT OSTEO
Largest movements
- Current investments +€14,205
up €14,205 (+32.1%), from €44,250 to €58,455
- Intangible fixed assets -€12,143
down €12,143 (-16.6%), from €72,990 to €60,847
- Tangible fixed assets -€6,208
down €6,208 (-39.0%), from €15,933 to €9,725
of which Furniture and vehicles: -€4,833
- Debts after one year -€11,875
down €11,875 (-29.5%), from €40,256 to €28,381
- Profit (loss) carried forward +€5,876
up €5,876 (+367%), from €1,600 to €7,476
- Tax, wage and social debts +€1,989
up €1,989 (+312%), from €637 to €2,626
of which Taxes: +€1,827
- Gross operating margin +€4,593
up €4,593 (+18.4%), from €25,007 to €29,600
- Taxes +€1,235
up €1,235 (+182%), from €680 to €1,915
- Depreciation -€614
down €614 (-3.1%), from €20,124 to €19,510
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 | €133,190 | €129,633 | -€3,557 | -2.7% |
| Fixed assets | 21/28 | €88,923 | €70,572 | -€18,350 | -20.6% |
| Intangible fixed assets | 21 | €72,990 | €60,847 | -€12,143 | -16.6% |
| Tangible fixed assets | 22/27 | €15,933 | €9,725 | -€6,208 | -39.0% |
| Plant, machinery and equipment | 23 | €5,738 | €4,364 | -€1,374 | -24.0% |
| Furniture and vehicles | 24 | €10,195 | €5,362 | -€4,833 | -47.4% |
| Current assets | 29/58 | €44,267 | €59,061 | +€14,794 | +33.4% |
| Current investments | 50/53 | €44,250 | €58,455 | +€14,205 | +32.1% |
| Cash at bank and in hand | 54/58 | €17 | €605 | +€588 | +3,450% |
| Total equity and liabilities | 10/49 | €133,190 | €129,633 | -€3,557 | -2.7% |
| Equity | 10/15 | €6,600 | €12,476 | +€5,876 | +89.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,600 | €7,476 | +€5,876 | +367% |
| Amounts payable | 17/49 | €126,590 | €117,157 | -€9,433 | -7.5% |
| Amounts payable after more than one year | 17 | €40,256 | €28,381 | -€11,875 | -29.5% |
| Financial debts | 170/4 | €40,256 | €28,381 | -€11,875 | -29.5% |
| Amounts payable within one year | 42/48 | €86,334 | €88,776 | +€2,442 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €11,443 | €11,875 | +€432 | +3.8% |
| Trade debts | 44 | €1,089 | €309 | -€780 | -71.7% |
| Suppliers | 440/4 | €1,089 | €309 | -€780 | -71.7% |
| Taxes, remuneration and social security | 45 | €637 | €2,626 | +€1,989 | +312% |
| Taxes | 450/3 | €629 | €2,456 | +€1,827 | +291% |
| Remuneration and social security | 454/9 | €9 | €170 | +€162 | +1,889% |
| Other amounts payable | 47/48 | €73,164 | €73,966 | +€802 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,124 | €19,510 | -€614 | -3.1% |
| Other operating charges | 640/8 | €734 | €695 | -€39 | -5.4% |
| Gross operating margin | 9900 | €25,007 | €29,600 | +€4,593 | +18.4% |
| Operating profit (loss) | 9901 | €4,149 | €9,396 | +€5,247 | +126% |
| Financial income | 75/76B | €171 | €293 | +€122 | +71.1% |
| Recurring financial income | 75 | €171 | €293 | +€122 | +71.1% |
| Financial charges | 65/66B | €2,040 | €1,898 | -€142 | -7.0% |
| Recurring financial charges | 65 | €2,040 | €1,898 | -€142 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €2,280 | €7,791 | +€5,511 | +242% |
| Income taxes | 67/77 | €680 | €1,915 | +€1,235 | +182% |
| Profit (loss) for the period | 9904 | €1,600 | €5,876 | +€4,276 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €1,600 | €5,876 | +€4,276 | +267% |
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 19 October 2026 via checked.be.