Lasna: 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.
Lasna
Largest movements
- Cash +€164,297
up €164,297 (+141.4%), from €116,155 to €280,452
mainly Net result for the year (+€103,353) and Tax, wage and social debts (+€34,751)
- Receivables within one year -€16,173
down €16,173 (-34.1%), from €47,388 to €31,215
of which Trade receivables: -€16,220
- Tangible fixed assets -€7,431
down €7,431 (-64.3%), from €11,551 to €4,120
- Reserves +€103,353
up €103,353 (+91.0%), from €113,589 to €216,943
- Tax, wage and social debts +€34,751
up €34,751 (+85.7%), from €40,560 to €75,310
of which Taxes: +€35,130
- Other debts +€3,757
up €3,757 (+28.4%), from €13,210 to €16,967
- Gross operating margin +€14,483
up €14,483 (+11.2%), from €129,828 to €144,310
- Taxes +€3,858
up €3,858 (+14.5%), from €26,636 to €30,494
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 | €175,369 | €316,056 | +€140,687 | +80.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €11,551 | €4,120 | -€7,431 | -64.3% |
| Tangible fixed assets | 22/27 | €11,551 | €4,120 | -€7,431 | -64.3% |
| Furniture and vehicles | 24 | €11,551 | €4,120 | -€7,431 | -64.3% |
| Current assets | 29/58 | €163,818 | €311,936 | +€148,118 | +90.4% |
| Amounts receivable within one year | 40/41 | €47,388 | €31,215 | -€16,173 | -34.1% |
| Trade receivables | 40 | €47,388 | €31,168 | -€16,220 | -34.2% |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €116,155 | €280,452 | +€164,297 | +141.4% |
| Deferred charges and accrued income | 490/1 | €275 | €269 | -€6 | -2.1% |
| Total equity and liabilities | 10/49 | €175,369 | €316,056 | +€140,687 | +80.2% |
| Equity | 10/15 | €117,589 | €220,943 | +€103,353 | +87.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €113,589 | €216,943 | +€103,353 | +91.0% |
| Distributable reserves | 133 | €113,589 | €216,943 | +€103,353 | +91.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,780 | €95,114 | +€37,334 | +64.6% |
| Amounts payable within one year | 42/48 | €57,091 | €94,201 | +€37,110 | +65.0% |
| Trade debts | 44 | €3,322 | €1,924 | -€1,398 | -42.1% |
| Suppliers | 440/4 | €3,322 | €1,924 | -€1,398 | -42.1% |
| Taxes, remuneration and social security | 45 | €40,560 | €75,310 | +€34,751 | +85.7% |
| Taxes | 450/3 | €40,180 | €75,310 | +€35,130 | +87.4% |
| Remuneration and social security | 454/9 | €380 | €0 | -€380 | -100.0% |
| Other amounts payable | 47/48 | €13,210 | €16,967 | +€3,757 | +28.4% |
| Accrued charges and deferred income | 492/3 | €689 | €912 | +€224 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,695 | €8,556 | +€861 | +11.2% |
| Other operating charges | 640/8 | €685 | €531 | -€154 | -22.5% |
| Gross operating margin | 9900 | €129,828 | €144,310 | +€14,483 | +11.2% |
| Operating profit (loss) | 9901 | €121,448 | €135,223 | +€13,775 | +11.3% |
| Financial charges | 65/66B | €791 | €1,376 | +€585 | +73.9% |
| Recurring financial charges | 65 | €791 | €1,376 | +€585 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €120,657 | €133,848 | +€13,191 | +10.9% |
| Income taxes | 67/77 | €26,636 | €30,494 | +€3,858 | +14.5% |
| Profit (loss) for the period | 9904 | €94,021 | €103,353 | +€9,333 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94,021 | €103,353 | +€9,333 | +9.9% |
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 10 October 2026 via checked.be.