LAPIDUS: 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.
LAPIDUS
Largest movements
- Cash -€8,318
down €8,318 (-14.4%), from €57,860 to €49,542
mainly Contributions, distributions and other (-€7,000) and Net result for the year (-€1,318)
- Reserves -€8,318
down €8,318 (-21.6%), from €38,438 to €30,120
No income-statement line moved by more than 1% of the activity.
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 | €57,860 | €49,542 | -€8,318 | -14.4% |
| Current assets | 29/58 | €57,860 | €49,542 | -€8,318 | -14.4% |
| Cash at bank and in hand | 54/58 | €57,860 | €49,542 | -€8,318 | -14.4% |
| Total equity and liabilities | 10/49 | €57,860 | €49,542 | -€8,318 | -14.4% |
| Equity | 10/15 | €57,038 | €48,720 | -€8,318 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,438 | €30,120 | -€8,318 | -21.6% |
| Distributable reserves | 133 | €38,438 | €30,120 | -€8,318 | -21.6% |
| Amounts payable | 17/49 | €822 | €822 | = | 0.0% |
| Amounts payable within one year | 42/48 | €822 | €822 | = | 0.0% |
| Trade debts | 44 | €272 | €272 | = | 0.0% |
| Suppliers | 440/4 | €272 | €272 | = | 0.0% |
| Other amounts payable | 47/48 | €550 | €550 | = | 0.0% |
| Gross operating margin | 9900 | -€1,268 | -€1,273 | -€5 | -0.4% |
| Operating profit (loss) | 9901 | -€1,268 | -€1,273 | -€5 | -0.4% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,311 | -€1,318 | -€7 | -0.5% |
| Profit (loss) for the period | 9904 | -€1,311 | -€1,318 | -€7 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,311 | -€1,318 | -€7 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.