LAP Management: 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.
LAP Management
Largest movements
- Receivables within one year +€35,317
up €35,317 (+5660.8%), from €624 to €35,941
- Cash +€20,904
up €20,904 (+706.5%), from €2,959 to €23,863
mainly Net result for the year (+€44,029) and Other debts (+€8,418)
- Profit (loss) carried forward +€44,029
up €44,029 (+74.0%), from -€59,469 to -€15,440
- Other debts +€8,418
up €8,418 (+27.7%), from €30,347 to €38,765
- Tax, wage and social debts +€5,041
up €5,041 (+353.6%), from €1,426 to €6,467
- Trade debts -€1,529
no longer reported in 2025 (was €1,529)
- Gross operating margin +€34,873
up €34,873 (+366.6%), from €9,513 to €44,386
- Staff costs -€7,059
no longer reported in 2025 (was €7,059)
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 | €3,833 | €59,904 | +€56,071 | +1462.9% |
| Fixed assets | 21/28 | €250 | €100 | -€150 | -60.0% |
| Financial fixed assets | 28 | €250 | €100 | -€150 | -60.0% |
| Current assets | 29/58 | €3,583 | €59,804 | +€56,221 | +1569.2% |
| Amounts receivable within one year | 40/41 | €624 | €35,941 | +€35,317 | +5660.8% |
| Trade receivables | 40 | €624 | €35,941 | +€35,317 | +5660.8% |
| Cash at bank and in hand | 54/58 | €2,959 | €23,863 | +€20,904 | +706.5% |
| Total equity and liabilities | 10/49 | €3,833 | €59,904 | +€56,071 | +1462.9% |
| Equity | 10/15 | -€29,469 | €14,560 | +€44,029 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,469 | -€15,440 | +€44,029 | +74.0% |
| Amounts payable | 17/49 | €33,302 | €45,344 | +€12,042 | +36.2% |
| Amounts payable within one year | 42/48 | €33,302 | €45,344 | +€12,042 | +36.2% |
| Financial debts | 43 | - | €112 | +€112 | |
| Credit institutions | 430/8 | - | €112 | +€112 | |
| Trade debts | 44 | €1,529 | - | -€1,529 | |
| Suppliers | 440/4 | €1,529 | - | -€1,529 | |
| Taxes, remuneration and social security | 45 | €1,426 | €6,467 | +€5,041 | +353.6% |
| Taxes | 450/3 | €1,426 | €6,467 | +€5,041 | +353.6% |
| Other amounts payable | 47/48 | €30,347 | €38,765 | +€8,418 | +27.7% |
| Remuneration, social security and pensions | 62 | €7,059 | - | -€7,059 | |
| Other operating charges | 640/8 | €384 | €550 | +€165 | +43.0% |
| Gross operating margin | 9900 | €9,513 | €44,386 | +€34,873 | +366.6% |
| Operating profit (loss) | 9901 | €2,070 | €43,837 | +€41,767 | +2017.9% |
| Financial income | 75/76B | - | €264 | +€264 | |
| Recurring financial income | 75 | - | €264 | +€264 | |
| Financial charges | 65/66B | €147 | €72 | -€75 | -51.1% |
| Recurring financial charges | 65 | €147 | €72 | -€75 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €1,922 | €44,029 | +€42,106 | +2190.3% |
| Profit (loss) for the period | 9904 | €1,922 | €44,029 | +€42,106 | +2190.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,922 | €44,029 | +€42,106 | +2190.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.