LapOli Finances: 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.
LapOli Finances
Largest movements
- Cash -€100,479
down €100,479 (-28.8%), from €348,873 to €248,394
mainly Other debts (-€200,051) and Debts after one year (-€11,493)
- Tangible fixed assets -€20,910
down €20,910 (-30.2%), from €69,190 to €48,280
- Other debts -€200,051
no longer reported in 2025 (was €200,051)
- Profit (loss) carried forward +€93,561
up €93,561 (+49.8%), from €187,738 to €281,299
- Debts after one year -€11,493
down €11,493 (-47.0%), from €24,442 to €12,949
- Gross operating margin -€60,408
down €60,408 (-29.7%), from €203,168 to €142,760
- Taxes -€17,118
down €17,118 (-37.8%), from €45,317 to €28,199
- Depreciation +€10,026
up €10,026 (+92.1%), from €10,884 to €20,910
- Financial income -€8,926
down €8,926 (-78.5%), from €11,368 to €2,442
of which Non-recurring financial income: -€10,000
- Other operating charges -€4,726
down €4,726 (-84.6%), from €5,584 to €858
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 | €433,307 | €315,883 | -€117,425 | -27.1% |
| Fixed assets | 21/28 | €70,915 | €50,005 | -€20,910 | -29.5% |
| Tangible fixed assets | 22/27 | €69,190 | €48,280 | -€20,910 | -30.2% |
| Furniture and vehicles | 24 | €69,190 | €48,280 | -€20,910 | -30.2% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €362,392 | €265,877 | -€96,515 | -26.6% |
| Amounts receivable within one year | 40/41 | €13,519 | €17,483 | +€3,965 | +29.3% |
| Other amounts receivable | 41 | €13,519 | €17,483 | +€3,965 | +29.3% |
| Cash at bank and in hand | 54/58 | €348,873 | €248,394 | -€100,479 | -28.8% |
| Total equity and liabilities | 10/49 | €433,307 | €315,883 | -€117,425 | -27.1% |
| Equity | 10/15 | €193,738 | €287,299 | +€93,561 | +48.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,738 | €281,299 | +€93,561 | +49.8% |
| Amounts payable | 17/49 | €239,569 | €28,583 | -€210,986 | -88.1% |
| Amounts payable after more than one year | 17 | €24,442 | €12,949 | -€11,493 | -47.0% |
| Financial debts | 170/4 | €24,442 | €12,949 | -€11,493 | -47.0% |
| Amounts payable within one year | 42/48 | €213,929 | €14,226 | -€199,703 | -93.4% |
| Current portion of amounts payable after more than one year | 42 | €11,068 | €11,493 | +€425 | +3.8% |
| Trade debts | 44 | €1,203 | €1,021 | -€182 | -15.1% |
| Suppliers | 440/4 | €1,203 | €1,021 | -€182 | -15.1% |
| Taxes, remuneration and social security | 45 | €1,607 | €1,712 | +€105 | +6.6% |
| Taxes | 450/3 | €1,607 | €1,712 | +€105 | +6.6% |
| Other amounts payable | 47/48 | €200,051 | - | -€200,051 | |
| Accrued charges and deferred income | 492/3 | €1,198 | €1,408 | +€210 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,884 | €20,910 | +€10,026 | +92.1% |
| Other operating charges | 640/8 | €5,584 | €858 | -€4,726 | -84.6% |
| Gross operating margin | 9900 | €203,168 | €142,760 | -€60,408 | -29.7% |
| Operating profit (loss) | 9901 | €186,700 | €120,992 | -€65,708 | -35.2% |
| Financial income | 75/76B | €11,368 | €2,442 | -€8,926 | -78.5% |
| Recurring financial income | 75 | €1,368 | €2,442 | +€1,074 | +78.5% |
| Non-recurring financial income | 76B | €10,000 | - | -€10,000 | |
| Financial charges | 65/66B | €920 | €1,674 | +€753 | +81.8% |
| Recurring financial charges | 65 | €920 | €1,674 | +€753 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | €197,148 | €121,760 | -€75,388 | -38.2% |
| Income taxes | 67/77 | €45,317 | €28,199 | -€17,118 | -37.8% |
| Profit (loss) for the period | 9904 | €151,830 | €93,561 | -€58,269 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €151,830 | €93,561 | -€58,269 | -38.4% |
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 19 October 2026 via checked.be.