Lashbar Academy: 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.
Lashbar Academy
Largest movements
- Deferred charges and accrued income -€15,166
no longer reported in 2024 (was €15,166)
- Receivables within one year -€2,203
down €2,203 (-95.4%), from €2,310 to €107
of which Trade receivables: -€2,160
- Trade debts -€7,088
no longer reported in 2024 (was €7,088)
- Other debts -€5,764
down €5,764 (-14.9%), from €38,698 to €32,934
- Profit (loss) carried forward -€2,233
down €2,233 (-6.8%), from -€32,957 to -€35,190
- Short-term financial debts -€2,101
down €2,101 (-96.7%), from €2,172 to €71
- Turnover -€33,149
no longer reported in 2024 (was €33,149)
- Purchases and services -€30,229
no longer reported in 2024 (was €30,229)
- Other operating charges -€4,075
down €4,075 (-79.1%), from €5,153 to €1,078
- Gross operating margin -€3,908
down €3,908, from €2,920 to -€988
- Depreciation -€1,548
no longer reported in 2024 (was €1,548)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,348 | €2,979 | -€17,369 | -85.4% |
| Fixed assets | 21/28 | €2,740 | €2,740 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €2,740 | €2,740 | -€0 | 0.0% |
| Land and buildings | 22 | €1,243 | €1,243 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | €34 | €34 | +€0 | +1.0% |
| Furniture and vehicles | 24 | €1,463 | €1,463 | -€0 | 0.0% |
| Current assets | 29/58 | €17,608 | €239 | -€17,369 | -98.6% |
| Amounts receivable within one year | 40/41 | €2,310 | €107 | -€2,203 | -95.4% |
| Trade receivables | 40 | €2,160 | - | -€2,160 | |
| Other amounts receivable | 41 | €150 | €107 | -€43 | -28.7% |
| Cash at bank and in hand | 54/58 | €132 | €132 | +€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | €15,166 | - | -€15,166 | |
| Total equity and liabilities | 10/49 | €20,348 | €2,979 | -€17,369 | -85.4% |
| Equity | 10/15 | -€27,957 | -€30,190 | -€2,233 | -8.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,957 | -€35,190 | -€2,233 | -6.8% |
| Amounts payable | 17/49 | €48,305 | €33,169 | -€15,136 | -31.3% |
| Amounts payable within one year | 42/48 | €48,122 | €33,169 | -€14,953 | -31.1% |
| Financial debts | 43 | €2,172 | €71 | -€2,101 | -96.7% |
| Credit institutions | 430/8 | €2,172 | €71 | -€2,101 | -96.7% |
| Trade debts | 44 | €7,088 | - | -€7,088 | |
| Suppliers | 440/4 | €7,088 | - | -€7,088 | |
| Taxes, remuneration and social security | 45 | €164 | €164 | +€0 | +0.2% |
| Taxes | 450/3 | €164 | €164 | +€0 | +0.2% |
| Other amounts payable | 47/48 | €38,698 | €32,934 | -€5,764 | -14.9% |
| Accrued charges and deferred income | 492/3 | €183 | - | -€183 | |
| Turnover | 70 | €33,149 | - | -€33,149 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,229 | - | -€30,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,548 | - | -€1,548 | |
| Other operating charges | 640/8 | €5,153 | €1,078 | -€4,075 | -79.1% |
| Gross operating margin | 9900 | €2,920 | -€988 | -€3,908 | |
| Operating profit (loss) | 9901 | -€3,781 | -€2,066 | +€1,715 | +45.4% |
| Financial charges | 65/66B | €250 | €167 | -€83 | -33.2% |
| Recurring financial charges | 65 | €250 | €167 | -€83 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,031 | -€2,233 | +€1,798 | +44.6% |
| Income taxes | 67/77 | €164 | - | -€164 | |
| Profit (loss) for the period | 9904 | -€4,195 | -€2,233 | +€1,962 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,195 | -€2,233 | +€1,962 | +46.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.