LASA CONSULTING: 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.
LASA CONSULTING
Largest movements
- Receivables within one year -€71,539
down €71,539 (-84.6%), from €84,521 to €12,982
of which Other amounts receivable: -€67,901
- Cash +€3,980
up €3,980 (+44.2%), from €9,000 to €12,980
mainly Receivables within one year (+€71,539) and Net result for the year (+€24,137)
- Reserves -€72,775
down €72,775 (-51.5%), from €141,303 to €68,528
of which Distributable reserves: -€72,775
- Tax, wage and social debts +€5,248
up €5,248 (+44.2%), from €11,860 to €17,108
- Trade debts +€1,924
up €1,924 (+32.2%), from €5,979 to €7,903
- Gross operating margin +€1,334
up €1,334 (+3.4%), from €38,847 to €40,181
- Taxes +€807
up €807 (+6.2%), from €13,079 to €13,886
- Depreciation +€730
up €730 (+16.0%), from €4,574 to €5,304
- Financial income +€655
up €655 (+12.0%), from €5,478 to €6,133
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 | €164,142 | €98,539 | -€65,603 | -40.0% |
| Fixed assets | 21/28 | €9,227 | €9,619 | +€392 | +4.2% |
| Intangible fixed assets | 21 | €500 | €400 | -€100 | -20.0% |
| Tangible fixed assets | 22/27 | €8,727 | €9,219 | +€492 | +5.6% |
| Plant, machinery and equipment | 23 | €5,299 | €5,529 | +€230 | +4.3% |
| Furniture and vehicles | 24 | €3,428 | €3,690 | +€262 | +7.6% |
| Current assets | 29/58 | €154,915 | €88,920 | -€65,995 | -42.6% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,521 | €12,982 | -€71,539 | -84.6% |
| Trade receivables | 40 | €14,337 | €10,699 | -€3,638 | -25.4% |
| Other amounts receivable | 41 | €70,184 | €2,283 | -€67,901 | -96.7% |
| Cash at bank and in hand | 54/58 | €9,000 | €12,980 | +€3,980 | +44.2% |
| Deferred charges and accrued income | 490/1 | €1,394 | €2,958 | +€1,564 | +112% |
| Total equity and liabilities | 10/49 | €164,142 | €98,539 | -€65,603 | -40.0% |
| Equity | 10/15 | €146,303 | €73,528 | -€72,775 | -49.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €141,303 | €68,528 | -€72,775 | -51.5% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €140,803 | €68,028 | -€72,775 | -51.7% |
| Amounts payable | 17/49 | €17,839 | €25,011 | +€7,172 | +40.2% |
| Amounts payable within one year | 42/48 | €17,839 | €25,011 | +€7,172 | +40.2% |
| Trade debts | 44 | €5,979 | €7,903 | +€1,924 | +32.2% |
| Suppliers | 440/4 | €5,979 | €7,903 | +€1,924 | +32.2% |
| Taxes, remuneration and social security | 45 | €11,860 | €17,108 | +€5,248 | +44.2% |
| Taxes | 450/3 | €11,860 | €17,108 | +€5,248 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,574 | €5,304 | +€730 | +16.0% |
| Other operating charges | 640/8 | €1,028 | €756 | -€272 | -26.5% |
| Gross operating margin | 9900 | €38,847 | €40,181 | +€1,334 | +3.4% |
| Operating profit (loss) | 9901 | €33,245 | €34,121 | +€876 | +2.6% |
| Financial income | 75/76B | €5,478 | €6,133 | +€655 | +12.0% |
| Recurring financial income | 75 | €5,478 | €6,133 | +€655 | +12.0% |
| Financial charges | 65/66B | €2,577 | €2,231 | -€346 | -13.4% |
| Recurring financial charges | 65 | €2,577 | €2,231 | -€346 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €36,146 | €38,023 | +€1,877 | +5.2% |
| Income taxes | 67/77 | €13,079 | €13,886 | +€807 | +6.2% |
| Profit (loss) for the period | 9904 | €23,067 | €24,137 | +€1,070 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,067 | €24,137 | +€1,070 | +4.6% |
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 23 October 2026 via checked.be.