LAPRO: 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.
LAPRO
Largest movements
- Cash -€22,565
down €22,565 (-22.1%), from €102,187 to €79,621
mainly Net result for the year (-€21,184) and Debts after one year (-€18,431)
- Tangible fixed assets -€19,644
down €19,644 (-3.4%), from €577,615 to €557,971
of which Land and buildings: -€20,686
- Financial fixed assets -€15,000
down €15,000 (-84.3%), from €17,785 to €2,785
- Profit (loss) carried forward -€21,184
down €21,184 (-16.5%), from -€128,394 to -€149,578
- Debts after one year -€18,431
down €18,431 (-6.8%), from €271,471 to €253,040
- Tax, wage and social debts -€15,120
down €15,120 (-93.5%), from €16,174 to €1,055
- Gross operating margin +€38,235
up €38,235, from -€13,938 to €24,297
- Depreciation +€5,727
up €5,727 (+35.7%), from €16,027 to €21,755
- Staff costs +€1,115
new in 2025: €1,115
- Financial charges -€377
down €377 (-5.3%), from €7,048 to €6,671
- Taxes +€288
up €288 (+197.1%), from €146 to €434
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 | €699,661 | €642,414 | -€57,248 | -8.2% |
| Fixed assets | 21/28 | €595,400 | €560,756 | -€34,644 | -5.8% |
| Tangible fixed assets | 22/27 | €577,615 | €557,971 | -€19,644 | -3.4% |
| Land and buildings | 22 | €574,279 | €553,593 | -€20,686 | -3.6% |
| Plant, machinery and equipment | 23 | €544 | €407 | -€137 | -25.1% |
| Furniture and vehicles | 24 | €2,792 | €3,971 | +€1,179 | +42.2% |
| Financial fixed assets | 28 | €17,785 | €2,785 | -€15,000 | -84.3% |
| Current assets | 29/58 | €104,261 | €81,657 | -€22,604 | -21.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,075 | €2,036 | -€38 | -1.8% |
| Trade receivables | 40 | €1,407 | €2,036 | +€629 | +44.7% |
| Other amounts receivable | 41 | €667 | €0 | -€667 | -100.0% |
| Cash at bank and in hand | 54/58 | €102,187 | €79,621 | -€22,565 | -22.1% |
| Total equity and liabilities | 10/49 | €699,661 | €642,414 | -€57,248 | -8.2% |
| Equity | 10/15 | €4,261 | -€16,923 | -€21,184 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €70,655 | €70,655 | = | 0.0% |
| Distributable reserves | 133 | €70,655 | €70,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,394 | -€149,578 | -€21,184 | -16.5% |
| Amounts payable | 17/49 | €695,400 | €659,337 | -€36,064 | -5.2% |
| Amounts payable after more than one year | 17 | €271,471 | €253,040 | -€18,431 | -6.8% |
| Financial debts | 170/4 | €271,471 | €253,040 | -€18,431 | -6.8% |
| Amounts payable within one year | 42/48 | €423,929 | €406,297 | -€17,632 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €18,018 | €18,431 | +€413 | +2.3% |
| Trade debts | 44 | €2,073 | €365 | -€1,708 | -82.4% |
| Suppliers | 440/4 | €2,073 | €365 | -€1,708 | -82.4% |
| Taxes, remuneration and social security | 45 | €16,174 | €1,055 | -€15,120 | -93.5% |
| Taxes | 450/3 | €16,174 | €1,055 | -€15,120 | -93.5% |
| Other amounts payable | 47/48 | €387,664 | €386,445 | -€1,218 | -0.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €1,115 | +€1,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,027 | €21,755 | +€5,727 | +35.7% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Non-recurring operating charges | 66A | €0 | €15,000 | +€15,000 | |
| Gross operating margin | 9900 | -€13,938 | €24,297 | +€38,235 | |
| Operating profit (loss) | 9901 | -€30,459 | -€14,078 | +€16,381 | +53.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €7,048 | €6,671 | -€377 | -5.3% |
| Recurring financial charges | 65 | €7,048 | €6,671 | -€377 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,507 | -€20,750 | +€16,757 | +44.7% |
| Income taxes | 67/77 | €146 | €434 | +€288 | +197.1% |
| Profit (loss) for the period | 9904 | -€37,653 | -€21,184 | +€16,469 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,653 | -€21,184 | +€16,469 | +43.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.