LASPOST DESIGN: 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.
LASPOST DESIGN
Largest movements
- Receivables within one year -€6,690
down €6,690 (-11.6%), from €57,517 to €50,827
of which Trade receivables: -€8,477
- Stocks and contracts -€3,861
down €3,861 (-11.6%), from €33,291 to €29,430
- Tangible fixed assets -€2,300
down €2,300 (-7.5%), from €30,521 to €28,221
of which Furniture and vehicles: -€8,759
- Other debts -€6,531
down €6,531 (-8.4%), from €77,311 to €70,780
- Trade debts +€4,997
up €4,997 (+39.3%), from €12,730 to €17,727
- Debts after one year -€4,684
down €4,684 (-100%), from €4,684 to €0
- Tax, wage and social debts -€4,624
down €4,624 (-22.9%), from €20,164 to €15,540
of which Taxes: -€4,613
- Current portion of long-term debt -€4,047
down €4,047 (-46.4%), from €8,731 to €4,684
- Gross operating margin -€16,225
down €16,225 (-14.7%), from €110,071 to €93,846
- Staff costs +€3,030
up €3,030 (+4.2%), from €72,197 to €75,227
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.
Derived cash bridge
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 | €136,965 | €122,348 | -€14,617 | -10.7% |
| Fixed assets | 21/28 | €32,401 | €29,421 | -€2,981 | -9.2% |
| Intangible fixed assets | 21 | €680 | €0 | -€680 | -100% |
| Tangible fixed assets | 22/27 | €30,521 | €28,221 | -€2,300 | -7.5% |
| Plant, machinery and equipment | 23 | €8,429 | €14,888 | +€6,458 | +76.6% |
| Furniture and vehicles | 24 | €22,092 | €13,333 | -€8,759 | -39.6% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €104,564 | €92,927 | -€11,636 | -11.1% |
| Stocks and contracts in progress | 3 | €33,291 | €29,430 | -€3,861 | -11.6% |
| Stocks | 30/36 | €33,291 | €29,430 | -€3,861 | -11.6% |
| Amounts receivable within one year | 40/41 | €57,517 | €50,827 | -€6,690 | -11.6% |
| Trade receivables | 40 | €35,264 | €26,788 | -€8,477 | -24.0% |
| Other amounts receivable | 41 | €22,253 | €24,039 | +€1,786 | +8.0% |
| Cash at bank and in hand | 54/58 | €10,787 | €9,612 | -€1,174 | -10.9% |
| Deferred charges and accrued income | 490/1 | €2,969 | €3,058 | +€89 | +3.0% |
| Total equity and liabilities | 10/49 | €136,965 | €122,348 | -€14,617 | -10.7% |
| Equity | 10/15 | €13,344 | €13,494 | +€149 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €944 | €1,094 | +€149 | +15.8% |
| Amounts payable | 17/49 | €123,620 | €108,854 | -€14,766 | -11.9% |
| Amounts payable after more than one year | 17 | €4,684 | €0 | -€4,684 | -100% |
| Financial debts | 170/4 | €4,684 | €0 | -€4,684 | -100% |
| Amounts payable within one year | 42/48 | €118,936 | €108,730 | -€10,206 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €8,731 | €4,684 | -€4,047 | -46.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €12,730 | €17,727 | +€4,997 | +39.3% |
| Suppliers | 440/4 | €12,730 | €17,727 | +€4,997 | +39.3% |
| Taxes, remuneration and social security | 45 | €20,164 | €15,540 | -€4,624 | -22.9% |
| Taxes | 450/3 | €6,459 | €1,846 | -€4,613 | -71.4% |
| Remuneration and social security | 454/9 | €13,705 | €13,694 | -€11 | -0.1% |
| Other amounts payable | 47/48 | €77,311 | €70,780 | -€6,531 | -8.4% |
| Accrued charges and deferred income | 492/3 | - | €124 | +€124 | |
| Remuneration, social security and pensions | 62 | €72,197 | €75,227 | +€3,030 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,897 | €16,093 | -€804 | -4.8% |
| Other operating charges | 640/8 | €1,308 | €1,066 | -€242 | -18.5% |
| Non-recurring operating charges | 66A | - | €147 | +€147 | |
| Gross operating margin | 9900 | €110,071 | €93,846 | -€16,225 | -14.7% |
| Operating profit (loss) | 9901 | €19,670 | €1,313 | -€18,356 | -93.3% |
| Financial income | 75/76B | €1,149 | €63 | -€1,086 | -94.5% |
| Recurring financial income | 75 | €1,149 | €63 | -€1,086 | -94.5% |
| Financial charges | 65/66B | €1,382 | €993 | -€390 | -28.2% |
| Recurring financial charges | 65 | €1,382 | €993 | -€390 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €19,436 | €384 | -€19,052 | -98.0% |
| Income taxes | 67/77 | €335 | €234 | -€101 | -30.1% |
| Profit (loss) for the period | 9904 | €19,101 | €149 | -€18,952 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,101 | €149 | -€18,952 | -99.2% |
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 19 October 2026 via checked.be.