LASIMMO: 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.
LASIMMO
Largest movements
- Cash -€49,380
down €49,380 (-98.7%), from €50,036 to €656
mainly Tax, wage and social debts (-€54,800) and Net result for the year (-€8,357)
- Tangible fixed assets -€9,252
down €9,252 (-43.5%), from €21,257 to €12,005
of which Furniture and vehicles: -€8,916
- Receivables within one year +€6,956
up €6,956 (+2.5%), from €281,953 to €288,909
of which Other amounts receivable: +€20,108
- Tax, wage and social debts -€54,800
down €54,800 (-82.5%), from €66,447 to €11,647
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€8,357
down €8,357 (-4.0%), from €208,737 to €200,380
- Debts after one year -€8,252
down €8,252 (-66.3%), from €12,444 to €4,191
- Gross operating margin -€37,467
down €37,467 (-86.6%), from €43,264 to €5,797
- Taxes -€7,380
down €7,380 (-64.5%), from €11,437 to €4,057
- Financial charges -€1,373
down €1,373 (-75.6%), from €1,817 to €444
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.
Cash bridge derived
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 | €353,246 | €301,570 | -€51,675 | -14.6% |
| Fixed assets | 21/28 | €21,257 | €12,005 | -€9,252 | -43.5% |
| Tangible fixed assets | 22/27 | €21,257 | €12,005 | -€9,252 | -43.5% |
| Plant, machinery and equipment | 23 | €359 | €23 | -€336 | -93.6% |
| Furniture and vehicles | 24 | €20,899 | €11,982 | -€8,916 | -42.7% |
| Current assets | 29/58 | €331,988 | €289,565 | -€42,424 | -12.8% |
| Amounts receivable within one year | 40/41 | €281,953 | €288,909 | +€6,956 | +2.5% |
| Trade receivables | 40 | €16,368 | €3,216 | -€13,152 | -80.4% |
| Other amounts receivable | 41 | €265,585 | €285,693 | +€20,108 | +7.6% |
| Cash at bank and in hand | 54/58 | €50,036 | €656 | -€49,380 | -98.7% |
| Total equity and liabilities | 10/49 | €353,246 | €301,570 | -€51,675 | -14.6% |
| Equity | 10/15 | €227,337 | €218,980 | -€8,357 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,737 | €200,380 | -€8,357 | -4.0% |
| Amounts payable | 17/49 | €125,909 | €82,590 | -€43,319 | -34.4% |
| Amounts payable after more than one year | 17 | €12,444 | €4,191 | -€8,252 | -66.3% |
| Financial debts | 170/4 | €12,444 | €4,191 | -€8,252 | -66.3% |
| Amounts payable within one year | 42/48 | €113,465 | €78,399 | -€35,067 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €8,081 | €8,252 | +€171 | +2.1% |
| Financial debts | 43 | €38,500 | €38,500 | = | 0.0% |
| Credit institutions | 430/8 | €38,500 | €38,500 | = | 0.0% |
| Trade debts | 44 | €438 | - | -€438 | |
| Suppliers | 440/4 | €438 | - | -€438 | |
| Taxes, remuneration and social security | 45 | €66,447 | €11,647 | -€54,800 | -82.5% |
| Taxes | 450/3 | €66,447 | €11,647 | -€54,800 | -82.5% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,234 | €9,252 | +€17 | +0.2% |
| Other operating charges | 640/8 | €830 | €401 | -€429 | -51.7% |
| Non-recurring operating charges | 66A | €718 | - | -€718 | |
| Gross operating margin | 9900 | €43,264 | €5,797 | -€37,467 | -86.6% |
| Operating profit (loss) | 9901 | €32,481 | -€3,856 | -€36,337 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,817 | €444 | -€1,373 | -75.6% |
| Recurring financial charges | 65 | €1,817 | €444 | -€1,373 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €30,666 | -€4,300 | -€34,966 | |
| Income taxes | 67/77 | €11,437 | €4,057 | -€7,380 | -64.5% |
| Profit (loss) for the period | 9904 | €19,229 | -€8,357 | -€27,586 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,229 | -€8,357 | -€27,586 |
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 9 October 2026 via checked.be.