Lap & Co: 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.
Lap & Co
Largest movements
- Tangible fixed assets -€10,227
down €10,227 (-31.1%), from €32,850 to €22,623
- Deferred charges and accrued income +€6,243
new in 2025: €6,243
- Cash +€2,484
up €2,484 (+9.7%), from €25,701 to €28,185
mainly Depreciation (+€10,227) and Tax, wage and social debts (+€5,946)
- Debts after one year -€7,563
down €7,563 (-52.3%), from €14,465 to €6,902
- Tax, wage and social debts +€5,946
up €5,946 (+58.9%), from €10,087 to €16,033
of which Remuneration and social security: +€3,877
- Other debts -€5,692
down €5,692 (-51.0%), from €11,172 to €5,479
- Reserves +€5,000
up €5,000 (+34.8%), from €14,360 to €19,360
- Staff costs +€25,459
up €25,459 (+209%), from €12,190 to €37,649
- Gross operating margin +€6,391
up €6,391 (+12.0%), from €53,062 to €59,453
- Other operating charges +€960
up €960 (+123%), from €782 to €1,743
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 | €68,297 | €66,234 | -€2,063 | -3.0% |
| Fixed assets | 21/28 | €32,850 | €22,623 | -€10,227 | -31.1% |
| Tangible fixed assets | 22/27 | €32,850 | €22,623 | -€10,227 | -31.1% |
| Furniture and vehicles | 24 | €32,850 | €22,623 | -€10,227 | -31.1% |
| Current assets | 29/58 | €35,448 | €43,611 | +€8,164 | +23.0% |
| Amounts receivable within one year | 40/41 | €9,747 | €9,183 | -€564 | -5.8% |
| Trade receivables | 40 | €9,747 | €9,183 | -€564 | -5.8% |
| Cash at bank and in hand | 54/58 | €25,701 | €28,185 | +€2,484 | +9.7% |
| Deferred charges and accrued income | 490/1 | - | €6,243 | +€6,243 | |
| Total equity and liabilities | 10/49 | €68,297 | €66,234 | -€2,063 | -3.0% |
| Equity | 10/15 | €20,582 | €25,598 | +€5,016 | +24.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,360 | €19,360 | +€5,000 | +34.8% |
| Distributable reserves | 133 | €14,360 | €19,360 | +€5,000 | +34.8% |
| Profit (loss) carried forward | 14 | €22 | €38 | +€16 | +73.4% |
| Amounts payable | 17/49 | €47,715 | €40,636 | -€7,079 | -14.8% |
| Amounts payable after more than one year | 17 | €14,465 | €6,902 | -€7,563 | -52.3% |
| Financial debts | 170/4 | €14,465 | €6,902 | -€7,563 | -52.3% |
| Amounts payable within one year | 42/48 | €33,250 | €33,734 | +€484 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,400 | €7,600 | +€200 | +2.7% |
| Trade debts | 44 | €4,591 | €4,622 | +€31 | +0.7% |
| Suppliers | 440/4 | €4,591 | €4,622 | +€31 | +0.7% |
| Taxes, remuneration and social security | 45 | €10,087 | €16,033 | +€5,946 | +58.9% |
| Taxes | 450/3 | €3,900 | €5,968 | +€2,068 | +53.0% |
| Remuneration and social security | 454/9 | €6,187 | €10,064 | +€3,877 | +62.7% |
| Other amounts payable | 47/48 | €11,172 | €5,479 | -€5,692 | -51.0% |
| Remuneration, social security and pensions | 62 | €12,190 | €37,649 | +€25,459 | +209% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,155 | €10,227 | +€72 | +0.7% |
| Other operating charges | 640/8 | €782 | €1,743 | +€960 | +123% |
| Gross operating margin | 9900 | €53,062 | €59,453 | +€6,391 | +12.0% |
| Operating profit (loss) | 9901 | €29,935 | €9,835 | -€20,100 | -67.1% |
| Financial charges | 65/66B | €1,498 | €1,021 | -€476 | -31.8% |
| Recurring financial charges | 65 | €1,498 | €1,021 | -€476 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €28,438 | €8,814 | -€19,624 | -69.0% |
| Income taxes | 67/77 | €3,897 | €3,797 | -€100 | -2.6% |
| Profit (loss) for the period | 9904 | €24,540 | €5,016 | -€19,524 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,540 | €5,016 | -€19,524 | -79.6% |
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.