LASI: 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.
LASI
Largest movements
- Cash +€21,938
up €21,938 (+97.6%), from €22,469 to €44,407
mainly Receivables within one year (+€12,702) and Net result for the year (+€12,153)
- Receivables within one year -€12,702
down €12,702 (-63.3%), from €20,051 to €7,349
of which Trade receivables: -€6,830
- Tangible fixed assets -€1,476
down €1,476 (-78.7%), from €1,876 to €400
- Stocks and contracts -€623
down €623 (-11.1%), from €5,623 to €5,000
- Profit (loss) carried forward +€12,153
up €12,153 (+24.7%), from -€49,259 to -€37,106
- Trade debts -€6,020
down €6,020 (-26.9%), from €22,392 to €16,372
- Other debts +€935
up €935 (+28.7%), from €3,254 to €4,189
- Gross operating margin +€26,427
up €26,427 (+18.9%), from €139,801 to €166,227
- Staff costs -€6,554
down €6,554 (-4.1%), from €158,031 to €151,478
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 | €50,020 | €57,156 | +€7,137 | +14.3% |
| Fixed assets | 21/28 | €1,876 | €400 | -€1,476 | -78.7% |
| Tangible fixed assets | 22/27 | €1,876 | €400 | -€1,476 | -78.7% |
| Furniture and vehicles | 24 | €1,876 | €400 | -€1,476 | -78.7% |
| Current assets | 29/58 | €48,144 | €56,756 | +€8,613 | +17.9% |
| Stocks and contracts in progress | 3 | €5,623 | €5,000 | -€623 | -11.1% |
| Stocks | 30/36 | €5,623 | €5,000 | -€623 | -11.1% |
| Amounts receivable within one year | 40/41 | €20,051 | €7,349 | -€12,702 | -63.3% |
| Trade receivables | 40 | €6,830 | - | -€6,830 | |
| Other amounts receivable | 41 | €13,221 | €7,349 | -€5,872 | -44.4% |
| Cash at bank and in hand | 54/58 | €22,469 | €44,407 | +€21,938 | +97.6% |
| Total equity and liabilities | 10/49 | €50,020 | €57,156 | +€7,137 | +14.3% |
| Equity | 10/15 | €2,551 | €14,704 | +€12,153 | +476% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,810 | €1,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,810 | €1,810 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,810 | €1,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,259 | -€37,106 | +€12,153 | +24.7% |
| Amounts payable | 17/49 | €47,469 | €42,452 | -€5,017 | -10.6% |
| Amounts payable within one year | 42/48 | €47,469 | €42,452 | -€5,017 | -10.6% |
| Trade debts | 44 | €22,392 | €16,372 | -€6,020 | -26.9% |
| Suppliers | 440/4 | €22,392 | €16,372 | -€6,020 | -26.9% |
| Taxes, remuneration and social security | 45 | €21,822 | €21,891 | +€69 | +0.3% |
| Remuneration and social security | 454/9 | €21,822 | €21,891 | +€69 | +0.3% |
| Other amounts payable | 47/48 | €3,254 | €4,189 | +€935 | +28.7% |
| Non-recurring operating income | 76A | €7,945 | €0 | -€7,945 | -100.0% |
| Remuneration, social security and pensions | 62 | €158,031 | €151,478 | -€6,554 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,476 | €1,476 | = | 0.0% |
| Other operating charges | 640/8 | €1,319 | €1,075 | -€244 | -18.5% |
| Non-recurring operating charges | 66A | €2,800 | - | -€2,800 | |
| Gross operating margin | 9900 | €139,801 | €166,227 | +€26,427 | +18.9% |
| Operating profit (loss) | 9901 | -€23,826 | €12,198 | +€36,024 | |
| Financial charges | 65/66B | €45 | €45 | -€0 | -0.3% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,871 | €12,153 | +€36,024 | |
| Profit (loss) for the period | 9904 | -€23,871 | €12,153 | +€36,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,871 | €12,153 | +€36,024 |
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 23 October 2026 via checked.be.