Lasev Pharma 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.
Lasev Pharma Consulting
Largest movements
- Cash +€56,846
up €56,846 (+511%), from €11,116 to €67,961
mainly Net result for the year (+€53,920) and Tax, wage and social debts (+€5,743)
- Deferred charges and accrued income +€1,861
up €1,861 (+262%), from €711 to €2,572
- Receivables within one year +€1,807
up €1,807 (+10.0%), from €18,150 to €19,957
of which Other amounts receivable: +€1,807
- Reserves +€52,879
up €52,879 (+431%), from €12,282 to €65,160
- Tax, wage and social debts +€5,743
up €5,743 (+49.7%), from €11,546 to €17,289
- Trade debts +€3,920
up €3,920 (+161%), from €2,434 to €6,354
- Other debts -€2,164
down €2,164 (-67.5%), from €3,206 to €1,041
- Gross operating margin +€61,607
up €61,607 (+374%), from €16,454 to €78,061
- Taxes +€18,132
up €18,132 (+542%), from €3,348 to €21,481
- Financial charges +€896
up €896 (+135%), from €665 to €1,561
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 | €32,467 | €92,844 | +€60,377 | +186% |
| Fixed assets | 21/28 | €2,490 | €2,354 | -€136 | -5.5% |
| Tangible fixed assets | 22/27 | €2,490 | €2,354 | -€136 | -5.5% |
| Plant, machinery and equipment | 23 | €1,899 | €1,499 | -€400 | -21.1% |
| Furniture and vehicles | 24 | €591 | €855 | +€264 | +44.6% |
| Current assets | 29/58 | €29,977 | €90,491 | +€60,514 | +202% |
| Amounts receivable within one year | 40/41 | €18,150 | €19,957 | +€1,807 | +10.0% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,807 | +€1,807 | |
| Cash at bank and in hand | 54/58 | €11,116 | €67,961 | +€56,846 | +511% |
| Deferred charges and accrued income | 490/1 | €711 | €2,572 | +€1,861 | +262% |
| Total equity and liabilities | 10/49 | €32,467 | €92,844 | +€60,377 | +186% |
| Equity | 10/15 | €15,282 | €68,160 | +€52,879 | +346% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,282 | €65,160 | +€52,879 | +431% |
| Distributable reserves | 133 | €12,282 | €65,160 | +€52,879 | +431% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,185 | €24,684 | +€7,499 | +43.6% |
| Amounts payable within one year | 42/48 | €17,185 | €24,684 | +€7,499 | +43.6% |
| Trade debts | 44 | €2,434 | €6,354 | +€3,920 | +161% |
| Suppliers | 440/4 | €2,434 | €6,354 | +€3,920 | +161% |
| Taxes, remuneration and social security | 45 | €11,546 | €17,289 | +€5,743 | +49.7% |
| Taxes | 450/3 | €11,546 | €17,289 | +€5,743 | +49.7% |
| Other amounts payable | 47/48 | €3,206 | €1,041 | -€2,164 | -67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €698 | +€579 | +490% |
| Other operating charges | 640/8 | €41 | €402 | +€362 | +883% |
| Gross operating margin | 9900 | €16,454 | €78,061 | +€61,607 | +374% |
| Operating profit (loss) | 9901 | €16,295 | €76,961 | +€60,666 | +372% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €665 | €1,561 | +€896 | +135% |
| Recurring financial charges | 65 | €665 | €1,561 | +€896 | +135% |
| Profit (loss) for the period before taxes | 9903 | €15,630 | €75,401 | +€59,771 | +382% |
| Income taxes | 67/77 | €3,348 | €21,481 | +€18,132 | +542% |
| Profit (loss) for the period | 9904 | €12,282 | €53,920 | +€41,638 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €12,282 | €53,920 | +€41,638 | +339% |
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 25 October 2026 via checked.be.