Lasatelier BP: 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.
Lasatelier BP
Largest movements
- Cash +€25,824
up €25,824 (+76.7%), from €33,669 to €59,493
mainly Receivables within one year (+€10,745) and Net result for the year (+€7,876)
- Receivables within one year -€10,745
down €10,745 (-37.7%), from €28,515 to €17,771
of which Trade receivables: -€10,937
- Tangible fixed assets -€4,901
down €4,901 (-34.2%), from €14,334 to €9,433
of which Furniture and vehicles: -€2,893
- Stocks and contracts -€2,421
down €2,421 (-48.9%), from €4,950 to €2,529
- Reserves +€7,876
up €7,876 (+34.1%), from €23,091 to €30,967
- Other debts +€2,191
up €2,191 (+6.1%), from €35,856 to €38,047
- Trade debts -€1,925
down €1,925 (-46.4%), from €4,152 to €2,227
- Tax, wage and social debts -€1,720
down €1,720 (-11.8%), from €14,529 to €12,809
- Accrued charges and deferred income +€1,343
new in 2025: €1,343
- Gross operating margin -€12,746
down €12,746 (-33.8%), from €37,757 to €25,012
- Write-downs +€6,082
new in 2025: €6,082
- Taxes -€5,527
down €5,527 (-62.9%), from €8,780 to €3,253
- Financial charges +€1,665
up €1,665 (+554%), from €301 to €1,965
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 | €81,628 | €89,392 | +€7,765 | +9.5% |
| Fixed assets | 21/28 | €14,334 | €9,433 | -€4,901 | -34.2% |
| Tangible fixed assets | 22/27 | €14,334 | €9,433 | -€4,901 | -34.2% |
| Plant, machinery and equipment | 23 | €4,557 | €2,549 | -€2,008 | -44.1% |
| Furniture and vehicles | 24 | €9,777 | €6,884 | -€2,893 | -29.6% |
| Current assets | 29/58 | €67,294 | €79,959 | +€12,665 | +18.8% |
| Stocks and contracts in progress | 3 | €4,950 | €2,529 | -€2,421 | -48.9% |
| Stocks | 30/36 | €4,950 | €2,529 | -€2,421 | -48.9% |
| Amounts receivable within one year | 40/41 | €28,515 | €17,771 | -€10,745 | -37.7% |
| Trade receivables | 40 | €28,515 | €17,578 | -€10,937 | -38.4% |
| Other amounts receivable | 41 | - | €192 | +€192 | |
| Cash at bank and in hand | 54/58 | €33,669 | €59,493 | +€25,824 | +76.7% |
| Deferred charges and accrued income | 490/1 | €159 | €166 | +€7 | +4.2% |
| Total equity and liabilities | 10/49 | €81,628 | €89,392 | +€7,765 | +9.5% |
| Equity | 10/15 | €27,091 | €34,967 | +€7,876 | +29.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €23,091 | €30,967 | +€7,876 | +34.1% |
| Distributable reserves | 133 | €23,091 | €30,967 | +€7,876 | +34.1% |
| Amounts payable | 17/49 | €54,537 | €54,425 | -€112 | -0.2% |
| Amounts payable within one year | 42/48 | €54,537 | €53,082 | -€1,454 | -2.7% |
| Trade debts | 44 | €4,152 | €2,227 | -€1,925 | -46.4% |
| Suppliers | 440/4 | €4,152 | €2,227 | -€1,925 | -46.4% |
| Taxes, remuneration and social security | 45 | €14,529 | €12,809 | -€1,720 | -11.8% |
| Taxes | 450/3 | €14,529 | €12,809 | -€1,720 | -11.8% |
| Other amounts payable | 47/48 | €35,856 | €38,047 | +€2,191 | +6.1% |
| Accrued charges and deferred income | 492/3 | - | €1,343 | +€1,343 | |
| Non-recurring operating income | 76A | €1,537 | €0 | -€1,537 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,901 | €4,901 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,082 | +€6,082 | |
| Other operating charges | 640/8 | €1,213 | €934 | -€279 | -23.0% |
| Gross operating margin | 9900 | €37,757 | €25,012 | -€12,746 | -33.8% |
| Operating profit (loss) | 9901 | €31,643 | €13,095 | -€18,549 | -58.6% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €301 | €1,965 | +€1,665 | +554% |
| Recurring financial charges | 65 | €301 | €1,965 | +€1,665 | +554% |
| Profit (loss) for the period before taxes | 9903 | €31,351 | €11,129 | -€20,222 | -64.5% |
| Income taxes | 67/77 | €8,780 | €3,253 | -€5,527 | -62.9% |
| Profit (loss) for the period | 9904 | €22,571 | €7,876 | -€14,695 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,571 | €7,876 | -€14,695 | -65.1% |
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 20 October 2026 via checked.be.