LAPROD: 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.
LAPROD
Largest movements
- Receivables within one year -€44,476
down €44,476 (-30.3%), from €146,912 to €102,436
of which Trade receivables: -€46,223
- Stocks and contracts -€32,930
no longer reported in 2025 (was €32,930)
- Cash +€19,512
up €19,512 (+180.8%), from €10,790 to €30,302
mainly Receivables within one year (+€44,476) and Stocks and contracts (+€32,930)
- Tangible fixed assets -€16,361
down €16,361 (-22.9%), from €71,303 to €54,942
of which Furniture and vehicles: -€14,969
- Trade debts -€24,837
down €24,837 (-22.9%), from €108,532 to €83,695
- Reserves -€24,728
down €24,728 (-31.5%), from €78,482 to €53,754
- Debts after one year -€7,952
down €7,952 (-30.9%), from €25,758 to €17,806
- Tax, wage and social debts -€7,369
down €7,369 (-63.0%), from €11,688 to €4,320
of which Taxes: -€7,369
- Other debts -€5,670
down €5,670 (-13.6%), from €41,763 to €36,093
- Gross operating margin -€13,806
down €13,806, from €10,656 to -€3,150
- Financial income +€974
up €974 (+884.4%), from €110 to €1,084
- Depreciation -€317
down €317 (-1.6%), from €19,678 to €19,361
- Other operating charges +€127
up €127 (+12.7%), from €997 to €1,124
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 | €284,509 | €212,680 | -€71,830 | -25.2% |
| Fixed assets | 21/28 | €93,803 | €79,942 | -€13,861 | -14.8% |
| Tangible fixed assets | 22/27 | €71,303 | €54,942 | -€16,361 | -22.9% |
| Plant, machinery and equipment | 23 | €14,895 | €13,503 | -€1,392 | -9.3% |
| Furniture and vehicles | 24 | €56,408 | €41,439 | -€14,969 | -26.5% |
| Financial fixed assets | 28 | €22,500 | €25,000 | +€2,500 | +11.1% |
| Current assets | 29/58 | €190,707 | €132,738 | -€57,969 | -30.4% |
| Stocks and contracts in progress | 3 | €32,930 | - | -€32,930 | |
| Stocks | 30/36 | €32,930 | - | -€32,930 | |
| Amounts receivable within one year | 40/41 | €146,912 | €102,436 | -€44,476 | -30.3% |
| Trade receivables | 40 | €144,064 | €97,841 | -€46,223 | -32.1% |
| Other amounts receivable | 41 | €2,849 | €4,595 | +€1,747 | +61.3% |
| Cash at bank and in hand | 54/58 | €10,790 | €30,302 | +€19,512 | +180.8% |
| Deferred charges and accrued income | 490/1 | €74 | - | -€74 | |
| Total equity and liabilities | 10/49 | €284,509 | €212,680 | -€71,830 | -25.2% |
| Equity | 10/15 | €87,542 | €62,814 | -€24,728 | -28.2% |
| Contributions | 10/11 | €9,060 | €9,060 | = | 0.0% |
| Reserves | 13 | €78,482 | €53,754 | -€24,728 | -31.5% |
| Distributable reserves | 133 | €78,482 | €53,754 | -€24,728 | -31.5% |
| Amounts payable | 17/49 | €196,967 | €149,865 | -€47,102 | -23.9% |
| Amounts payable after more than one year | 17 | €25,758 | €17,806 | -€7,952 | -30.9% |
| Financial debts | 170/4 | €25,758 | €17,806 | -€7,952 | -30.9% |
| Amounts payable within one year | 42/48 | €171,209 | €132,059 | -€39,150 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €9,226 | €7,952 | -€1,274 | -13.8% |
| Trade debts | 44 | €108,532 | €83,695 | -€24,837 | -22.9% |
| Suppliers | 440/4 | €108,532 | €83,695 | -€24,837 | -22.9% |
| Taxes, remuneration and social security | 45 | €11,688 | €4,320 | -€7,369 | -63.0% |
| Taxes | 450/3 | €9,938 | €2,570 | -€7,369 | -74.1% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €41,763 | €36,093 | -€5,670 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,678 | €19,361 | -€317 | -1.6% |
| Other operating charges | 640/8 | €997 | €1,124 | +€127 | +12.7% |
| Gross operating margin | 9900 | €10,656 | -€3,150 | -€13,806 | |
| Operating profit (loss) | 9901 | -€10,019 | -€23,636 | -€13,617 | -135.9% |
| Financial income | 75/76B | €110 | €1,084 | +€974 | +884.4% |
| Recurring financial income | 75 | €110 | €1,084 | +€974 | +884.4% |
| Financial charges | 65/66B | €2,176 | €2,177 | +€1 | 0.0% |
| Recurring financial charges | 65 | €2,176 | €2,177 | +€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,085 | -€24,728 | -€12,643 | -104.6% |
| Profit (loss) for the period | 9904 | -€12,085 | -€24,728 | -€12,643 | -104.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,085 | -€24,728 | -€12,643 | -104.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.