Laspartner: 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.
Laspartner
Largest movements
- Receivables within one year +€53,183
up €53,183 (+49.9%), from €106,685 to €159,869
of which Other amounts receivable: +€47,308
- Tangible fixed assets -€5,934
down €5,934 (-16.6%), from €35,688 to €29,755
of which Plant, machinery and equipment: -€4,796
- Cash +€4,711
up €4,711 (+137.5%), from €3,426 to €8,137
mainly Net result for the year (+€46,635) and Tax, wage and social debts (+€12,089)
- Profit (loss) carried forward +€46,635
up €46,635 (+69.0%), from €67,553 to €114,189
- Tax, wage and social debts +€12,089
up €12,089 (+66.9%), from €18,067 to €30,156
- Debts after one year -€10,074
down €10,074 (-28.9%), from €34,880 to €24,806
- Current portion of long-term debt +€7,733
up €7,733 (+81.1%), from €9,533 to €17,266
- Trade debts -€3,744
down €3,744 (-34.1%), from €10,985 to €7,241
- Gross operating margin -€23,965
down €23,965 (-25.2%), from €95,216 to €71,252
- Taxes -€5,240
down €5,240 (-29.9%), from €17,508 to €12,267
- Depreciation +€1,737
up €1,737 (+25.0%), from €6,933 to €8,669
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 | €146,018 | €198,658 | +€52,640 | +36.1% |
| Fixed assets | 21/28 | €35,688 | €29,755 | -€5,934 | -16.6% |
| Tangible fixed assets | 22/27 | €35,688 | €29,755 | -€5,934 | -16.6% |
| Plant, machinery and equipment | 23 | €28,040 | €23,244 | -€4,796 | -17.1% |
| Furniture and vehicles | 24 | €7,648 | €6,510 | -€1,138 | -14.9% |
| Current assets | 29/58 | €110,330 | €168,903 | +€58,574 | +53.1% |
| Amounts receivable within one year | 40/41 | €106,685 | €159,869 | +€53,183 | +49.9% |
| Trade receivables | 40 | €20,081 | €25,955 | +€5,875 | +29.3% |
| Other amounts receivable | 41 | €86,605 | €133,913 | +€47,308 | +54.6% |
| Cash at bank and in hand | 54/58 | €3,426 | €8,137 | +€4,711 | +137.5% |
| Deferred charges and accrued income | 490/1 | €218 | €897 | +€680 | +312.0% |
| Total equity and liabilities | 10/49 | €146,018 | €198,658 | +€52,640 | +36.1% |
| Equity | 10/15 | €72,553 | €119,189 | +€46,635 | +64.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,553 | €114,189 | +€46,635 | +69.0% |
| Amounts payable | 17/49 | €73,465 | €79,469 | +€6,005 | +8.2% |
| Amounts payable after more than one year | 17 | €34,880 | €24,806 | -€10,074 | -28.9% |
| Financial debts | 170/4 | €34,880 | €24,806 | -€10,074 | -28.9% |
| Amounts payable within one year | 42/48 | €38,585 | €54,664 | +€16,079 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €9,533 | €17,266 | +€7,733 | +81.1% |
| Trade debts | 44 | €10,985 | €7,241 | -€3,744 | -34.1% |
| Suppliers | 440/4 | €10,985 | €7,241 | -€3,744 | -34.1% |
| Taxes, remuneration and social security | 45 | €18,067 | €30,156 | +€12,089 | +66.9% |
| Taxes | 450/3 | €18,067 | €30,156 | +€12,089 | +66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,933 | €8,669 | +€1,737 | +25.0% |
| Other operating charges | 640/8 | €1,047 | €989 | -€58 | -5.5% |
| Gross operating margin | 9900 | €95,216 | €71,252 | -€23,965 | -25.2% |
| Operating profit (loss) | 9901 | €87,237 | €61,594 | -€25,643 | -29.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €2,178 | €2,691 | +€513 | +23.6% |
| Recurring financial charges | 65 | €2,178 | €2,691 | +€513 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €85,061 | €58,903 | -€26,158 | -30.8% |
| Income taxes | 67/77 | €17,508 | €12,267 | -€5,240 | -29.9% |
| Profit (loss) for the period | 9904 | €67,553 | €46,635 | -€20,918 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,553 | €46,635 | -€20,918 | -31.0% |
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 6 October 2026 via checked.be.