LAPALICE: 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.
LAPALICE
Largest movements
- Cash +€6,689
up €6,689 (+82.2%), from €8,136 to €14,825
mainly Other debts (+€13,551) and Depreciation (+€4,828)
- Receivables within one year +€6,242
up €6,242 (+240.6%), from €2,594 to €8,836
- Stocks and contracts +€5,982
up €5,982 (+10.2%), from €58,411 to €64,394
- Deferred charges and accrued income +€5,625
up €5,625 (+810.0%), from €694 to €6,320
- Tangible fixed assets -€3,291
down €3,291 (-16.6%), from €19,867 to €16,576
of which Furniture and vehicles: -€2,240
- Other debts +€13,551
up €13,551 (+21.1%), from €64,120 to €77,671
- Profit (loss) carried forward +€3,780
up €3,780 (+16278.1%), from €23 to €3,803
- Tax, wage and social debts +€2,628
up €2,628 (+88.2%), from €2,982 to €5,610
- Trade debts +€1,263
up €1,263 (+2404.6%), from €53 to €1,315
- Gross operating margin +€8,532
up €8,532 (+149.2%), from €5,716 to €14,248
- Write-downs +€2,863
new in 2025: €2,863
- Depreciation +€2,635
up €2,635 (+120.2%), from €2,192 to €4,828
- Taxes +€1,283
up €1,283 (+550.5%), from €233 to €1,516
- Financial charges +€198
up €198 (+50.7%), from €390 to €588
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 | €89,703 | €110,951 | +€21,248 | +23.7% |
| Fixed assets | 21/28 | €19,867 | €16,576 | -€3,291 | -16.6% |
| Tangible fixed assets | 22/27 | €19,867 | €16,576 | -€3,291 | -16.6% |
| Plant, machinery and equipment | 23 | €3,015 | €1,964 | -€1,051 | -34.9% |
| Furniture and vehicles | 24 | €16,852 | €14,612 | -€2,240 | -13.3% |
| Current assets | 29/58 | €69,836 | €94,375 | +€24,539 | +35.1% |
| Stocks and contracts in progress | 3 | €58,411 | €64,394 | +€5,982 | +10.2% |
| Stocks | 30/36 | €58,411 | €64,394 | +€5,982 | +10.2% |
| Amounts receivable within one year | 40/41 | €2,594 | €8,836 | +€6,242 | +240.6% |
| Trade receivables | 40 | €2,594 | €8,836 | +€6,242 | +240.6% |
| Cash at bank and in hand | 54/58 | €8,136 | €14,825 | +€6,689 | +82.2% |
| Deferred charges and accrued income | 490/1 | €694 | €6,320 | +€5,625 | +810.0% |
| Total equity and liabilities | 10/49 | €89,703 | €110,951 | +€21,248 | +23.7% |
| Equity | 10/15 | €20,483 | €24,263 | +€3,780 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23 | €3,803 | +€3,780 | +16278.1% |
| Amounts payable | 17/49 | €69,220 | €86,688 | +€17,468 | +25.2% |
| Amounts payable within one year | 42/48 | €67,154 | €84,596 | +€17,442 | +26.0% |
| Trade debts | 44 | €53 | €1,315 | +€1,263 | +2404.6% |
| Suppliers | 440/4 | €53 | €1,315 | +€1,263 | +2404.6% |
| Taxes, remuneration and social security | 45 | €2,982 | €5,610 | +€2,628 | +88.2% |
| Taxes | 450/3 | €2,982 | €5,610 | +€2,628 | +88.2% |
| Other amounts payable | 47/48 | €64,120 | €77,671 | +€13,551 | +21.1% |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,093 | +€27 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,192 | €4,828 | +€2,635 | +120.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,863 | +€2,863 | |
| Other operating charges | 640/8 | €755 | €715 | -€41 | -5.4% |
| Gross operating margin | 9900 | €5,716 | €14,248 | +€8,532 | +149.2% |
| Operating profit (loss) | 9901 | €2,769 | €5,842 | +€3,074 | +111.0% |
| Financial income | 75/76B | €3 | €41 | +€38 | +1276.1% |
| Recurring financial income | 75 | €3 | €41 | +€38 | +1276.1% |
| Financial charges | 65/66B | €390 | €588 | +€198 | +50.7% |
| Recurring financial charges | 65 | €390 | €588 | +€198 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €2,381 | €5,296 | +€2,914 | +122.4% |
| Income taxes | 67/77 | €233 | €1,516 | +€1,283 | +550.5% |
| Profit (loss) for the period | 9904 | €2,148 | €3,780 | +€1,631 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,148 | €3,780 | +€1,631 | +75.9% |
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 10 October 2026 via checked.be.