LAPOSTINA: 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.
LAPOSTINA
Largest movements
- Cash +€21,644
up €21,644 (+776.6%), from €2,787 to €24,431
mainly Net result for the year (+€25,243) and Depreciation (+€17,231)
- Tangible fixed assets -€17,231
down €17,231 (-2.7%), from €638,121 to €620,890
of which Land and buildings: -€12,646
- Debts after one year -€31,992
down €31,992 (-8.2%), from €388,213 to €356,221
- Reserves +€25,243
up €25,243 (+13.6%), from €185,436 to €210,679
of which Distributable reserves: +€25,243
- Gross operating margin +€13,036
up €13,036 (+22.6%), from €57,649 to €70,685
- Taxes +€3,524
up €3,524 (+59.0%), from €5,974 to €9,498
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 | €647,154 | €645,555 | -€1,599 | -0.2% |
| Fixed assets | 21/28 | €638,121 | €620,890 | -€17,231 | -2.7% |
| Tangible fixed assets | 22/27 | €638,121 | €620,890 | -€17,231 | -2.7% |
| Land and buildings | 22 | €619,296 | €606,649 | -€12,646 | -2.0% |
| Plant, machinery and equipment | 23 | €18,825 | €14,241 | -€4,585 | -24.4% |
| Current assets | 29/58 | €9,033 | €24,665 | +€15,632 | +173.1% |
| Amounts receivable within one year | 40/41 | €6,026 | €0 | -€6,026 | -100.0% |
| Other amounts receivable | 41 | €6,026 | €0 | -€6,026 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,787 | €24,431 | +€21,644 | +776.6% |
| Deferred charges and accrued income | 490/1 | €220 | €234 | +€14 | +6.4% |
| Total equity and liabilities | 10/49 | €647,154 | €645,555 | -€1,599 | -0.2% |
| Equity | 10/15 | €209,034 | €234,277 | +€25,243 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €4,998 | €4,998 | = | 0.0% |
| Reserves | 13 | €185,436 | €210,679 | +€25,243 | +13.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €183,576 | €208,819 | +€25,243 | +13.8% |
| Amounts payable | 17/49 | €438,120 | €411,278 | -€26,842 | -6.1% |
| Amounts payable after more than one year | 17 | €388,213 | €356,221 | -€31,992 | -8.2% |
| Financial debts | 170/4 | €388,213 | €356,221 | -€31,992 | -8.2% |
| Amounts payable within one year | 42/48 | €48,035 | €52,221 | +€4,187 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €31,224 | €31,992 | +€767 | +2.5% |
| Trade debts | 44 | €0 | €400 | +€400 | |
| Suppliers | 440/4 | €0 | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €6,043 | €6,543 | +€500 | +8.3% |
| Taxes | 450/3 | €2,183 | €6,543 | +€4,360 | +199.7% |
| Remuneration and social security | 454/9 | €3,860 | €0 | -€3,860 | -100.0% |
| Other amounts payable | 47/48 | €10,767 | €13,287 | +€2,520 | +23.4% |
| Accrued charges and deferred income | 492/3 | €1,872 | €2,835 | +€963 | +51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,231 | €17,231 | = | 0.0% |
| Other operating charges | 640/8 | €6,995 | €7,176 | +€180 | +2.6% |
| Gross operating margin | 9900 | €57,649 | €70,685 | +€13,036 | +22.6% |
| Operating profit (loss) | 9901 | €33,423 | €46,278 | +€12,855 | +38.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €11,518 | €11,537 | +€20 | +0.2% |
| Recurring financial charges | 65 | €11,518 | €11,537 | +€20 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €21,905 | €34,741 | +€12,836 | +58.6% |
| Income taxes | 67/77 | €5,974 | €9,498 | +€3,524 | +59.0% |
| Profit (loss) for the period | 9904 | €15,931 | €25,243 | +€9,312 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,931 | €25,243 | +€9,312 | +58.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.