LAHPLAB: 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.
LAHPLAB
Largest movements
- Cash -€16,058
down €16,058 (-65.5%), from €24,511 to €8,453
mainly Contributions, distributions and other (-€15,148) and Tax, wage and social debts (-€6,085)
- Receivables within one year +€2,090
up €2,090 (+11.5%), from €18,173 to €20,263
of which Trade receivables: +€3,242
- Tangible fixed assets +€1,248
up €1,248 (+35.2%), from €3,551 to €4,799
- Profit (loss) carried forward -€10,308
down €10,308 (-45.9%), from €22,441 to €12,132
- Tax, wage and social debts -€6,085
down €6,085 (-61.0%), from €9,984 to €3,898
of which Taxes: -€6,385
- Other debts +€3,051
up €3,051 (+30.5%), from €10,008 to €13,059
- Trade debts +€785
up €785 (+35.2%), from €2,230 to €3,015
- Gross operating margin -€31,646
down €31,646 (-83.4%), from €37,931 to €6,286
- Taxes -€7,440
no longer reported in 2025 (was €7,440)
- Depreciation +€691
up €691 (+138.9%), from €498 to €1,189
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 | €46,663 | €34,105 | -€12,558 | -26.9% |
| Fixed assets | 21/28 | €3,651 | €4,899 | +€1,248 | +34.2% |
| Tangible fixed assets | 22/27 | €3,551 | €4,799 | +€1,248 | +35.2% |
| Furniture and vehicles | 24 | €3,551 | €4,799 | +€1,248 | +35.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €43,012 | €29,205 | -€13,806 | -32.1% |
| Amounts receivable within one year | 40/41 | €18,173 | €20,263 | +€2,090 | +11.5% |
| Trade receivables | 40 | €17,020 | €20,263 | +€3,242 | +19.0% |
| Other amounts receivable | 41 | €1,152 | - | -€1,152 | |
| Cash at bank and in hand | 54/58 | €24,511 | €8,453 | -€16,058 | -65.5% |
| Deferred charges and accrued income | 490/1 | €329 | €490 | +€162 | +49.2% |
| Total equity and liabilities | 10/49 | €46,663 | €34,105 | -€12,558 | -26.9% |
| Equity | 10/15 | €24,441 | €14,132 | -€10,308 | -42.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,441 | €12,132 | -€10,308 | -45.9% |
| Amounts payable | 17/49 | €22,222 | €19,972 | -€2,250 | -10.1% |
| Amounts payable within one year | 42/48 | €22,222 | €19,972 | -€2,250 | -10.1% |
| Trade debts | 44 | €2,230 | €3,015 | +€785 | +35.2% |
| Suppliers | 440/4 | €2,230 | €3,015 | +€785 | +35.2% |
| Taxes, remuneration and social security | 45 | €9,984 | €3,898 | -€6,085 | -61.0% |
| Taxes | 450/3 | €9,984 | €3,598 | -€6,385 | -64.0% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €10,008 | €13,059 | +€3,051 | +30.5% |
| Remuneration, social security and pensions | 62 | €377 | - | -€377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €1,189 | +€691 | +138.9% |
| Gross operating margin | 9900 | €37,931 | €6,286 | -€31,646 | -83.4% |
| Operating profit (loss) | 9901 | €37,057 | €5,097 | -€31,960 | -86.2% |
| Financial income | 75/76B | €73 | - | -€73 | |
| Recurring financial income | 75 | €73 | - | -€73 | |
| Financial charges | 65/66B | €231 | €257 | +€26 | +11.2% |
| Recurring financial charges | 65 | €231 | €257 | +€26 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €36,899 | €4,839 | -€32,060 | -86.9% |
| Income taxes | 67/77 | €7,440 | - | -€7,440 | |
| Profit (loss) for the period | 9904 | €29,459 | €4,839 | -€24,620 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,459 | €4,839 | -€24,620 | -83.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.