LAPIDIS: 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.
LAPIDIS
Largest movements
- Receivables within one year +€21,064
up €21,064 (+37.1%), from €56,713 to €77,777
of which Trade receivables: +€19,182
- Tangible fixed assets -€11,789
down €11,789 (-25.6%), from €46,109 to €34,320
- Cash -€5,441
down €5,441 (-28.3%), from €19,224 to €13,783
mainly Receivables within one year (-€21,064) and Debts after one year (-€6,286)
- Deferred charges and accrued income +€1,449
up €1,449 (+88.8%), from €1,631 to €3,080
- Trade debts +€13,019
up €13,019 (+96.8%), from €13,448 to €26,467
- Other debts +€7,020
up €7,020 (+15.6%), from €45,096 to €52,116
- Debts after one year -€6,286
down €6,286 (-41.7%), from €15,075 to €8,789
- Tax, wage and social debts -€5,760
down €5,760 (-72.4%), from €7,952 to €2,192
- Profit (loss) carried forward -€3,415
down €3,415 (-23.3%), from €14,647 to €11,232
- Gross operating margin +€13,464
up €13,464, from -€2,369 to €11,095
- Depreciation +€2,996
up €2,996 (+34.1%), from €8,793 to €11,789
- Other operating charges -€255
down €255 (-27.5%), from €927 to €672
- Financial charges -€129
down €129 (-6.3%), from €2,036 to €1,907
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 | €123,827 | €129,110 | +€5,283 | +4.3% |
| Fixed assets | 21/28 | €46,259 | €34,470 | -€11,789 | -25.5% |
| Tangible fixed assets | 22/27 | €46,109 | €34,320 | -€11,789 | -25.6% |
| Furniture and vehicles | 24 | €46,109 | €34,320 | -€11,789 | -25.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €77,569 | €94,640 | +€17,072 | +22.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €56,713 | €77,777 | +€21,064 | +37.1% |
| Trade receivables | 40 | €12,756 | €31,938 | +€19,182 | +150% |
| Other amounts receivable | 41 | €43,957 | €45,839 | +€1,882 | +4.3% |
| Cash at bank and in hand | 54/58 | €19,224 | €13,783 | -€5,441 | -28.3% |
| Deferred charges and accrued income | 490/1 | €1,631 | €3,080 | +€1,449 | +88.8% |
| Total equity and liabilities | 10/49 | €123,827 | €129,110 | +€5,283 | +4.3% |
| Equity | 10/15 | €35,052 | €31,637 | -€3,415 | -9.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,647 | €11,232 | -€3,415 | -23.3% |
| Amounts payable | 17/49 | €88,775 | €97,473 | +€8,698 | +9.8% |
| Amounts payable after more than one year | 17 | €15,075 | €8,789 | -€6,286 | -41.7% |
| Financial debts | 170/4 | €15,075 | €8,789 | -€6,286 | -41.7% |
| Amounts payable within one year | 42/48 | €72,531 | €87,060 | +€14,529 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €6,035 | €6,286 | +€251 | +4.2% |
| Trade debts | 44 | €13,448 | €26,467 | +€13,019 | +96.8% |
| Suppliers | 440/4 | €13,448 | €26,467 | +€13,019 | +96.8% |
| Taxes, remuneration and social security | 45 | €7,952 | €2,192 | -€5,760 | -72.4% |
| Taxes | 450/3 | €7,952 | €2,192 | -€5,760 | -72.4% |
| Other amounts payable | 47/48 | €45,096 | €52,116 | +€7,020 | +15.6% |
| Accrued charges and deferred income | 492/3 | €1,169 | €1,624 | +€455 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,793 | €11,789 | +€2,996 | +34.1% |
| Other operating charges | 640/8 | €927 | €672 | -€255 | -27.5% |
| Gross operating margin | 9900 | -€2,369 | €11,095 | +€13,464 | |
| Operating profit (loss) | 9901 | -€12,089 | -€1,366 | +€10,723 | +88.7% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100% |
| Financial charges | 65/66B | €2,036 | €1,907 | -€129 | -6.3% |
| Recurring financial charges | 65 | €2,036 | €1,907 | -€129 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,104 | -€3,272 | +€10,831 | +76.8% |
| Income taxes | 67/77 | €135 | €143 | +€8 | +5.7% |
| Profit (loss) for the period | 9904 | -€14,239 | -€3,415 | +€10,824 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,239 | -€3,415 | +€10,824 | +76.0% |
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 14 October 2026 via checked.be.