LAPIT: what changed
What changed
LAPIT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€40,616
2024 · €37,825+€2,791
Equity
€175,962
2024 · €209,082-€33,120
Cash
€57,383
2024 · €104,847-€47,464
Balance sheet total
€182,569
2024 · €225,557-€42,988
Largest movements
Assets
- Cash -€47,464
down €47,464 (-45.3%), from €104,847 to €57,383
mainly Contributions, distributions and other (-€73,736) and Investment in fixed assets (net) (-€12,398)
- Deferred charges and accrued income +€12,182
up €12,182 (+679%), from €1,795 to €13,976
- Receivables within one year -€11,820
down €11,820 (-35.6%), from €33,224 to €21,404
of which Trade receivables: -€10,382
- Current investments +€6,000
up €6,000 (+38.7%), from €15,500 to €21,500
Equity and liabilities
- Reserves -€33,120
down €33,120 (-15.8%), from €209,082 to €175,962
of which Distributable reserves: -€33,120
- Other debts -€9,432
down €9,432 (-100%), from €9,432 to €0
Income statement
- Gross operating margin +€8,044
up €8,044 (+12.7%), from €63,203 to €71,247
- Depreciation +€3,828
up €3,828 (+39.0%), from €9,826 to €13,654
- Taxes +€1,279
up €1,279 (+8.6%), from €14,854 to €16,133
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€37,825
Gross operating margin
+€8,044
Depreciation
-€3,828
Other operating charges
+€47
Financial income
-€132
Financial charges
-€61
Taxes
-€1,279
Result 2025
€40,616
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,670
Investment
-€18,398
Financing
-€73,736
Cash 2024
€104,847
From operations (derived)
+€44,670
Net result for the year
+€40,616
Depreciation
+€13,654
Receivables after one year
+€629
Receivables within one year
+€11,820
Deferred charges and accrued income
-€12,182
Trade debts
+€1,323
Tax, wage and social debts
-€1,499
Other debts
-€9,432
Accrued charges and deferred income
-€261
Investment (derived)
-€18,398
Investment in fixed assets (net)
-€12,398
Current investments
-€6,000
Financing
-€73,736
Contributions, distributions and other
-€73,736
Cash 2025
€57,383
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,557 | €182,569 | -€42,988 | -19.1% |
| Fixed assets | 21/28 | €57,079 | €55,823 | -€1,256 | -2.2% |
| Intangible fixed assets | 21 | €278 | €73 | -€205 | -73.8% |
| Tangible fixed assets | 22/27 | €56,801 | €55,750 | -€1,051 | -1.9% |
| Land and buildings | 22 | €3,289 | €2,990 | -€299 | -9.1% |
| Plant, machinery and equipment | 23 | €3,957 | €4,527 | +€570 | +14.4% |
| Furniture and vehicles | 24 | €49,555 | €40,769 | -€8,786 | -17.7% |
| Other tangible fixed assets | 26 | - | €7,464 | +€7,464 | |
| Current assets | 29/58 | €168,477 | €126,746 | -€41,732 | -24.8% |
| Amounts receivable after more than one year | 29 | €13,112 | €12,483 | -€629 | -4.8% |
| Other amounts receivable | 291 | €13,112 | €12,483 | -€629 | -4.8% |
| Amounts receivable within one year | 40/41 | €33,224 | €21,404 | -€11,820 | -35.6% |
| Trade receivables | 40 | €27,280 | €16,898 | -€10,382 | -38.1% |
| Other amounts receivable | 41 | €5,944 | €4,506 | -€1,438 | -24.2% |
| Current investments | 50/53 | €15,500 | €21,500 | +€6,000 | +38.7% |
| Cash at bank and in hand | 54/58 | €104,847 | €57,383 | -€47,464 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,795 | €13,976 | +€12,182 | +679% |
| Total equity and liabilities | 10/49 | €225,557 | €182,569 | -€42,988 | -19.1% |
| Equity | 10/15 | €209,082 | €175,962 | -€33,120 | -15.8% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €209,082 | €175,962 | -€33,120 | -15.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €209,082 | €175,962 | -€33,120 | -15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,474 | €6,606 | -€9,868 | -59.9% |
| Amounts payable within one year | 42/48 | €16,214 | €6,606 | -€9,607 | -59.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €37 | €1,360 | +€1,323 | +3,599% |
| Suppliers | 440/4 | €37 | €1,360 | +€1,323 | +3,599% |
| Taxes, remuneration and social security | 45 | €6,745 | €5,247 | -€1,499 | -22.2% |
| Taxes | 450/3 | €6,745 | €5,247 | -€1,499 | -22.2% |
| Other amounts payable | 47/48 | €9,432 | €0 | -€9,432 | -100% |
| Accrued charges and deferred income | 492/3 | €261 | €0 | -€261 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,826 | €13,654 | +€3,828 | +39.0% |
| Other operating charges | 640/8 | €1,335 | €1,289 | -€47 | -3.5% |
| Gross operating margin | 9900 | €63,203 | €71,247 | +€8,044 | +12.7% |
| Operating profit (loss) | 9901 | €52,042 | €56,305 | +€4,263 | +8.2% |
| Financial income | 75/76B | €958 | €827 | -€132 | -13.7% |
| Recurring financial income | 75 | €958 | €827 | -€132 | -13.7% |
| Financial charges | 65/66B | €321 | €382 | +€61 | +18.9% |
| Recurring financial charges | 65 | €321 | €382 | +€61 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €52,679 | €56,749 | +€4,070 | +7.7% |
| Income taxes | 67/77 | €14,854 | €16,133 | +€1,279 | +8.6% |
| Profit (loss) for the period | 9904 | €37,825 | €40,616 | +€2,791 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,825 | €40,616 | +€2,791 | +7.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.