LASCALA: 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.
LASCALA
Largest movements
- Cash -€9,989
down €9,989 (-49.3%), from €20,262 to €10,273
mainly Investment in fixed assets (net) (-€21,887) and Current portion of long-term debt (-€14,666)
- Deferred charges and accrued income -€6,594
down €6,594 (-90.7%), from €7,273 to €679
- Receivables within one year +€4,236
up €4,236 (+26.9%), from €15,774 to €20,010
- Tangible fixed assets +€3,832
up €3,832 (+7.4%), from €51,964 to €55,796
of which Furniture and vehicles: +€5,960
- Current portion of long-term debt -€14,666
down €14,666 (-60.4%), from €24,265 to €9,599
- Other debts +€8,433
up €8,433 (+87.0%), from €9,691 to €18,124
- Tax, wage and social debts -€1,820
down €1,820 (-19.8%), from €9,191 to €7,371
- Trade debts +€1,576
up €1,576 (+269%), from €585 to €2,161
- Profit (loss) carried forward -€1,125
down €1,125 (-35.9%), from -€3,132 to -€4,257
- Gross operating margin -€12,904
down €12,904 (-37.9%), from €34,051 to €21,147
- Depreciation -€9,522
down €9,522 (-34.5%), from €27,577 to €18,055
- Other operating charges +€1,486
up €1,486 (+124%), from €1,199 to €2,685
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 | €95,273 | €86,758 | -€8,515 | -8.9% |
| Fixed assets | 21/28 | €51,964 | €55,796 | +€3,832 | +7.4% |
| Tangible fixed assets | 22/27 | €51,964 | €55,796 | +€3,832 | +7.4% |
| Land and buildings | 22 | €4,144 | - | -€4,144 | |
| Plant, machinery and equipment | 23 | €16,457 | €18,473 | +€2,016 | +12.3% |
| Furniture and vehicles | 24 | €31,363 | €37,323 | +€5,960 | +19.0% |
| Current assets | 29/58 | €43,309 | €30,962 | -€12,347 | -28.5% |
| Amounts receivable within one year | 40/41 | €15,774 | €20,010 | +€4,236 | +26.9% |
| Trade receivables | 40 | €15,774 | €20,010 | +€4,236 | +26.9% |
| Cash at bank and in hand | 54/58 | €20,262 | €10,273 | -€9,989 | -49.3% |
| Deferred charges and accrued income | 490/1 | €7,273 | €679 | -€6,594 | -90.7% |
| Total equity and liabilities | 10/49 | €95,273 | €86,758 | -€8,515 | -8.9% |
| Equity | 10/15 | €39,173 | €38,048 | -€1,125 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,705 | €23,705 | = | 0.0% |
| Distributable reserves | 133 | €23,705 | €23,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,132 | -€4,257 | -€1,125 | -35.9% |
| Amounts payable | 17/49 | €56,100 | €48,710 | -€7,390 | -13.2% |
| Amounts payable after more than one year | 17 | €12,368 | €11,455 | -€913 | -7.4% |
| Financial debts | 170/4 | €12,368 | €11,455 | -€913 | -7.4% |
| Amounts payable within one year | 42/48 | €43,732 | €37,255 | -€6,477 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €24,265 | €9,599 | -€14,666 | -60.4% |
| Trade debts | 44 | €585 | €2,161 | +€1,576 | +269% |
| Suppliers | 440/4 | €585 | €2,161 | +€1,576 | +269% |
| Taxes, remuneration and social security | 45 | €9,191 | €7,371 | -€1,820 | -19.8% |
| Taxes | 450/3 | €9,191 | €7,371 | -€1,820 | -19.8% |
| Other amounts payable | 47/48 | €9,691 | €18,124 | +€8,433 | +87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,577 | €18,055 | -€9,522 | -34.5% |
| Other operating charges | 640/8 | €1,199 | €2,685 | +€1,486 | +124% |
| Gross operating margin | 9900 | €34,051 | €21,147 | -€12,904 | -37.9% |
| Operating profit (loss) | 9901 | €5,275 | €407 | -€4,868 | -92.3% |
| Financial charges | 65/66B | €1,773 | €1,532 | -€241 | -13.6% |
| Recurring financial charges | 65 | €1,773 | €1,532 | -€241 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €3,502 | -€1,125 | -€4,627 | |
| Profit (loss) for the period | 9904 | €3,502 | -€1,125 | -€4,627 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,502 | -€1,125 | -€4,627 |
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 18 October 2026 via checked.be.