LASMATIC: 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.
LASMATIC
Largest movements
- Receivables within one year -€49,576
down €49,576 (-35.7%), from €138,782 to €89,206
of which Other amounts receivable: -€48,203
- Tax, wage and social debts -€60,274
down €60,274 (-99.6%), from €60,497 to €223
- Short-term financial debts +€30,000
up €30,000, from €0 to €30,000
- Gross operating margin +€26,608
up €26,608 (+3133.7%), from €849 to €27,457
- Financial charges -€4,475
down €4,475 (-52.8%), from €8,473 to €3,998
- Financial income -€2,260
down €2,260 (-23.7%), from €9,528 to €7,268
- Other operating charges -€294
down €294 (-1.4%), from €21,617 to €21,323
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 | €1,018,916 | €981,596 | -€37,320 | -3.7% |
| Fixed assets | 21/28 | €289,908 | €292,737 | +€2,828 | +1.0% |
| Tangible fixed assets | 22/27 | €289,487 | €292,315 | +€2,828 | +1.0% |
| Land and buildings | 22 | €269,292 | €272,120 | +€2,828 | +1.1% |
| Other tangible fixed assets | 26 | €20,195 | €20,195 | = | 0.0% |
| Financial fixed assets | 28 | €421 | €421 | = | 0.0% |
| Current assets | 29/58 | €729,008 | €688,860 | -€40,149 | -5.5% |
| Amounts receivable after more than one year | 29 | €584,835 | €589,368 | +€4,534 | +0.8% |
| Other amounts receivable | 291 | €584,835 | €589,368 | +€4,534 | +0.8% |
| Amounts receivable within one year | 40/41 | €138,782 | €89,206 | -€49,576 | -35.7% |
| Trade receivables | 40 | €19,625 | €18,252 | -€1,373 | -7.0% |
| Other amounts receivable | 41 | €119,158 | €70,954 | -€48,203 | -40.5% |
| Cash at bank and in hand | 54/58 | €1,838 | €6,729 | +€4,890 | +266.0% |
| Deferred charges and accrued income | 490/1 | €3,553 | €3,556 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €1,018,916 | €981,596 | -€37,320 | -3.7% |
| Equity | 10/15 | €854,532 | €856,498 | +€1,966 | +0.2% |
| Contributions | 10/11 | €758,802 | €758,802 | = | 0.0% |
| Capital | 10 | €758,802 | €758,802 | = | 0.0% |
| Issued capital | 100 | €758,802 | €758,802 | = | 0.0% |
| Reserves | 13 | €122,851 | €122,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,791 | €12,791 | = | 0.0% |
| Legal reserve | 130 | €12,791 | €12,791 | = | 0.0% |
| Distributable reserves | 133 | €110,059 | €110,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,121 | -€25,155 | +€1,966 | +7.3% |
| Amounts payable | 17/49 | €164,385 | €125,098 | -€39,286 | -23.9% |
| Amounts payable within one year | 42/48 | €164,385 | €125,098 | -€39,286 | -23.9% |
| Financial debts | 43 | €0 | €30,000 | +€30,000 | |
| Credit institutions | 430/8 | €0 | €30,000 | +€30,000 | |
| Trade debts | 44 | €16,600 | €7,587 | -€9,012 | -54.3% |
| Suppliers | 440/4 | €16,600 | €7,587 | -€9,012 | -54.3% |
| Taxes, remuneration and social security | 45 | €60,497 | €223 | -€60,274 | -99.6% |
| Taxes | 450/3 | €60,497 | €223 | -€60,274 | -99.6% |
| Other amounts payable | 47/48 | €87,288 | €87,288 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,212 | €7,215 | +€3 | 0.0% |
| Other operating charges | 640/8 | €21,617 | €21,323 | -€294 | -1.4% |
| Gross operating margin | 9900 | €849 | €27,457 | +€26,608 | +3133.7% |
| Operating profit (loss) | 9901 | -€27,980 | -€1,081 | +€26,900 | +96.1% |
| Financial income | 75/76B | €9,528 | €7,268 | -€2,260 | -23.7% |
| Recurring financial income | 75 | €9,528 | €7,268 | -€2,260 | -23.7% |
| Financial charges | 65/66B | €8,473 | €3,998 | -€4,475 | -52.8% |
| Recurring financial charges | 65 | €8,473 | €3,998 | -€4,475 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,926 | €2,189 | +€29,115 | |
| Income taxes | 67/77 | €195 | €223 | +€28 | +14.1% |
| Profit (loss) for the period | 9904 | -€27,121 | €1,966 | +€29,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,121 | €1,966 | +€29,087 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.