LASKI BAT: 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.
LASKI BAT
Largest movements
- Receivables within one year -€38,325
down €38,325 (-60.6%), from €63,210 to €24,885
of which Trade receivables: -€38,145
- Cash -€4,133
down €4,133 (-90.0%), from €4,593 to €460
mainly Trade debts (-€34,747) and Net result for the year (-€6,763)
- Trade debts -€34,747
down €34,747 (-99.6%), from €34,880 to €133
- Profit (loss) carried forward -€6,763
down €6,763 (-51.6%), from -€13,116 to -€19,880
- Gross operating margin -€18,396
down €18,396 (-84.7%), from €21,727 to €3,331
- Staff costs -€8,356
down €8,356 (-48.5%), from €17,245 to €8,889
- Other operating charges -€1,220
down €1,220 (-66.6%), from €1,830 to €611
- Financial charges +€621
new in 2024: €621
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 | €67,916 | €26,133 | -€41,783 | -61.5% |
| Current assets | 29/58 | €67,916 | €26,133 | -€41,783 | -61.5% |
| Amounts receivable within one year | 40/41 | €63,210 | €24,885 | -€38,325 | -60.6% |
| Trade receivables | 40 | €62,670 | €24,525 | -€38,145 | -60.9% |
| Other amounts receivable | 41 | €540 | €360 | -€180 | -33.3% |
| Cash at bank and in hand | 54/58 | €4,593 | €460 | -€4,133 | -90.0% |
| Deferred charges and accrued income | 490/1 | €114 | €788 | +€674 | +593% |
| Total equity and liabilities | 10/49 | €67,916 | €26,133 | -€41,783 | -61.5% |
| Equity | 10/15 | €22,364 | €15,601 | -€6,763 | -30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,280 | €29,280 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,420 | €27,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,116 | -€19,880 | -€6,763 | -51.6% |
| Amounts payable | 17/49 | €45,552 | €10,532 | -€35,020 | -76.9% |
| Amounts payable within one year | 42/48 | €45,552 | €10,532 | -€35,020 | -76.9% |
| Trade debts | 44 | €34,880 | €133 | -€34,747 | -99.6% |
| Suppliers | 440/4 | €34,880 | €133 | -€34,747 | -99.6% |
| Taxes, remuneration and social security | 45 | €97 | - | -€97 | |
| Remuneration and social security | 454/9 | €97 | - | -€97 | |
| Other amounts payable | 47/48 | €10,575 | €10,400 | -€176 | -1.7% |
| Remuneration, social security and pensions | 62 | €17,245 | €8,889 | -€8,356 | -48.5% |
| Other operating charges | 640/8 | €1,830 | €611 | -€1,220 | -66.6% |
| Gross operating margin | 9900 | €21,727 | €3,331 | -€18,396 | -84.7% |
| Operating profit (loss) | 9901 | €2,651 | -€6,170 | -€8,821 | |
| Financial income | 75/76B | €0 | €27 | +€27 | +89,367% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +89,367% |
| Financial charges | 65/66B | - | €621 | +€621 | |
| Recurring financial charges | 65 | - | €621 | +€621 | |
| Profit (loss) for the period before taxes | 9903 | €2,651 | -€6,763 | -€9,415 | |
| Profit (loss) for the period | 9904 | €2,651 | -€6,763 | -€9,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,651 | -€6,763 | -€9,415 |
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 25 October 2026 via checked.be.