LASIO Management: 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.
LASIO Management
Largest movements
- Cash +€192,533
up €192,533 (+96.7%), from €199,168 to €391,701
mainly Net result for the year (+€168,725) and Depreciation (+€11,028)
- Tangible fixed assets -€11,028
down €11,028 (-25.5%), from €43,205 to €32,177
- Reserves +€168,725
up €168,725 (+114.3%), from €147,600 to €316,325
- Tax, wage and social debts +€9,855
up €9,855 (+12.2%), from €80,632 to €90,487
- Gross operating margin +€26,362
up €26,362 (+11.5%), from €229,041 to €255,403
- Taxes +€9,029
up €9,029 (+13.8%), from €65,556 to €74,585
- Other operating charges -€3,041
down €3,041 (-77.2%), from €3,939 to €899
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 | €243,232 | €423,879 | +€180,646 | +74.3% |
| Fixed assets | 21/28 | €43,205 | €32,177 | -€11,028 | -25.5% |
| Tangible fixed assets | 22/27 | €43,205 | €32,177 | -€11,028 | -25.5% |
| Furniture and vehicles | 24 | €43,205 | €32,177 | -€11,028 | -25.5% |
| Current assets | 29/58 | €200,027 | €391,701 | +€191,674 | +95.8% |
| Amounts receivable within one year | 40/41 | €126 | - | -€126 | |
| Trade receivables | 40 | €126 | - | -€126 | |
| Cash at bank and in hand | 54/58 | €199,168 | €391,701 | +€192,533 | +96.7% |
| Deferred charges and accrued income | 490/1 | €733 | - | -€733 | |
| Total equity and liabilities | 10/49 | €243,232 | €423,879 | +€180,646 | +74.3% |
| Equity | 10/15 | €162,600 | €331,325 | +€168,725 | +103.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €147,600 | €316,325 | +€168,725 | +114.3% |
| Distributable reserves | 133 | €147,600 | €316,325 | +€168,725 | +114.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €80,632 | €92,554 | +€11,922 | +14.8% |
| Amounts payable within one year | 42/48 | €80,632 | €92,554 | +€11,922 | +14.8% |
| Trade debts | 44 | - | €2,067 | +€2,067 | |
| Suppliers | 440/4 | - | €2,067 | +€2,067 | |
| Taxes, remuneration and social security | 45 | €80,632 | €90,487 | +€9,855 | +12.2% |
| Taxes | 450/3 | €80,632 | €90,487 | +€9,855 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,934 | €11,028 | -€906 | -7.6% |
| Other operating charges | 640/8 | €3,939 | €899 | -€3,041 | -77.2% |
| Gross operating margin | 9900 | €229,041 | €255,403 | +€26,362 | +11.5% |
| Operating profit (loss) | 9901 | €213,167 | €243,476 | +€30,309 | +14.2% |
| Financial charges | 65/66B | €12 | €166 | +€155 | +1329.1% |
| Recurring financial charges | 65 | €12 | €166 | +€155 | +1329.1% |
| Profit (loss) for the period before taxes | 9903 | €213,156 | €243,310 | +€30,154 | +14.1% |
| Income taxes | 67/77 | €65,556 | €74,585 | +€9,029 | +13.8% |
| Profit (loss) for the period | 9904 | €147,600 | €168,725 | +€21,125 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €147,600 | €168,725 | +€21,125 | +14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.