LAPORTA - MANAGEMENT & CONSULTANCY: 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.
LAPORTA - MANAGEMENT & CONSULTANCY
Largest movements
- Cash -€7,187
no longer reported in 2025 (was €7,187)
mainly Receivables within one year (-€3,868) and Net result for the year (-€2,566)
- Receivables within one year +€3,868
up €3,868 (+33.0%), from €11,729 to €15,597
of which Trade receivables: +€3,576
- Tangible fixed assets -€1,935
down €1,935 (-44.9%), from €4,308 to €2,373
of which Other tangible fixed assets: -€2,179
- Financial fixed assets +€1,000
up €1,000 (+154%), from €650 to €1,650
- Profit (loss) carried forward -€2,566
down €2,566, from €2,311 to -€255
- Other debts -€2,400
no longer reported in 2025 (was €2,400)
- Trade debts -€1,386
down €1,386 (-71.3%), from €1,944 to €557
- Tax, wage and social debts +€1,170
up €1,170 (+13.0%), from €8,984 to €10,155
- Short-term financial debts +€864
new in 2025: €864
- Gross operating margin -€33,994
down €33,994 (-91.3%), from €37,215 to €3,220
- Taxes -€3,179
down €3,179 (-77.0%), from €4,130 to €952
- Depreciation -€1,649
down €1,649 (-34.0%), from €4,848 to €3,198
- Financial charges -€785
down €785 (-32.4%), from €2,421 to €1,636
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 | €25,639 | €21,411 | -€4,228 | -16.5% |
| Fixed assets | 21/28 | €4,958 | €4,023 | -€935 | -18.9% |
| Tangible fixed assets | 22/27 | €4,308 | €2,373 | -€1,935 | -44.9% |
| Furniture and vehicles | 24 | €1,040 | €1,284 | +€244 | +23.5% |
| Other tangible fixed assets | 26 | €3,268 | €1,089 | -€2,179 | -66.7% |
| Financial fixed assets | 28 | €650 | €1,650 | +€1,000 | +154% |
| Current assets | 29/58 | €20,681 | €17,388 | -€3,293 | -15.9% |
| Amounts receivable within one year | 40/41 | €11,729 | €15,597 | +€3,868 | +33.0% |
| Trade receivables | 40 | €11,535 | €15,112 | +€3,576 | +31.0% |
| Other amounts receivable | 41 | €194 | €485 | +€292 | +151% |
| Cash at bank and in hand | 54/58 | €7,187 | - | -€7,187 | |
| Deferred charges and accrued income | 490/1 | €1,766 | €1,792 | +€26 | +1.5% |
| Total equity and liabilities | 10/49 | €25,639 | €21,411 | -€4,228 | -16.5% |
| Equity | 10/15 | €12,311 | €9,745 | -€2,566 | -20.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,311 | -€255 | -€2,566 | |
| Amounts payable | 17/49 | €13,328 | €11,666 | -€1,662 | -12.5% |
| Amounts payable within one year | 42/48 | €13,328 | €11,576 | -€1,752 | -13.1% |
| Financial debts | 43 | - | €864 | +€864 | |
| Credit institutions | 430/8 | - | €864 | +€864 | |
| Trade debts | 44 | €1,944 | €557 | -€1,386 | -71.3% |
| Suppliers | 440/4 | €1,944 | €557 | -€1,386 | -71.3% |
| Taxes, remuneration and social security | 45 | €8,984 | €10,155 | +€1,170 | +13.0% |
| Taxes | 450/3 | €8,984 | €10,155 | +€1,170 | +13.0% |
| Other amounts payable | 47/48 | €2,400 | - | -€2,400 | |
| Accrued charges and deferred income | 492/3 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,848 | €3,198 | -€1,649 | -34.0% |
| Gross operating margin | 9900 | €37,215 | €3,220 | -€33,994 | -91.3% |
| Operating profit (loss) | 9901 | €32,367 | €22 | -€32,345 | -99.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,421 | €1,636 | -€785 | -32.4% |
| Recurring financial charges | 65 | €2,421 | €1,636 | -€785 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €29,946 | -€1,614 | -€31,560 | |
| Income taxes | 67/77 | €4,130 | €952 | -€3,179 | -77.0% |
| Profit (loss) for the period | 9904 | €25,815 | -€2,566 | -€28,381 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,815 | -€2,566 | -€28,381 |
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 24 October 2026 via checked.be.