LASHERAS: what changed
Two fiscal 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.
LASHERAS
Largest movements
- Cash -€492
down €492 (-79.8%), from €617 to €125
mainly Net result for the year (-€1,506)
- Profit (loss) carried forward -€1,506
down €1,506 (-0.2%), from -€978,389 to -€979,895
- Other debts +€1,000
up €1,000 (+2.3%), from €43,259 to €44,259
- Trade debts +€14
up €14 (+1.5%), from €940 to €954
- Gross operating margin +€288
up €288 (+33.7%), from -€856 to -€567
- Other operating charges -€96
down €96 (-14.7%), from €651 to €555
- Financial charges +€15
up €15 (+3.9%), from €369 to €384
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.
Cash bridge derived
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 | €617 | €125 | -€492 | -79.8% |
| Current assets | 29/58 | €617 | €125 | -€492 | -79.8% |
| Cash at bank and in hand | 54/58 | €617 | €125 | -€492 | -79.8% |
| Total equity and liabilities | 10/49 | €617 | €125 | -€492 | -79.8% |
| Equity | 10/15 | -€43,583 | -€45,089 | -€1,506 | -3.5% |
| Contributions | 10/11 | €934,806 | €934,806 | = | 0.0% |
| Capital | 10 | €934,806 | €934,806 | = | 0.0% |
| Issued capital | 100 | €934,806 | €934,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€978,389 | -€979,895 | -€1,506 | -0.2% |
| Amounts payable | 17/49 | €44,199 | €45,214 | +€1,014 | +2.3% |
| Amounts payable within one year | 42/48 | €44,199 | €45,214 | +€1,014 | +2.3% |
| Trade debts | 44 | €940 | €954 | +€14 | +1.5% |
| Suppliers | 440/4 | €940 | €954 | +€14 | +1.5% |
| Other amounts payable | 47/48 | €43,259 | €44,259 | +€1,000 | +2.3% |
| Other operating charges | 640/8 | €651 | €555 | -€96 | -14.7% |
| Gross operating margin | 9900 | -€856 | -€567 | +€288 | +33.7% |
| Operating profit (loss) | 9901 | -€1,507 | -€1,122 | +€384 | +25.5% |
| Financial charges | 65/66B | €369 | €384 | +€15 | +3.9% |
| Recurring financial charges | 65 | €369 | €384 | +€15 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,876 | -€1,506 | +€370 | +19.7% |
| Profit (loss) for the period | 9904 | -€1,876 | -€1,506 | +€370 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,876 | -€1,506 | +€370 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.