LASPRO CRAFT: 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.
LASPRO CRAFT
Largest movements
- Receivables within one year +€31,179
up €31,179 (+138.0%), from €22,587 to €53,766
of which Other amounts receivable: +€25,167
- Tangible fixed assets +€2,121
up €2,121 (+341.6%), from €621 to €2,742
- Cash +€1,218
up €1,218 (+49.7%), from €2,448 to €3,665
mainly Net result for the year (+€22,401) and Tax, wage and social debts (+€11,558)
- Reserves +€22,401
up €22,401 (+140.7%), from €15,923 to €38,324
- Tax, wage and social debts +€11,558
up €11,558 (+179.3%), from €6,445 to €18,003
of which Taxes: +€8,558
- Gross operating margin +€7,230
up €7,230 (+33.0%), from €21,895 to €29,125
- Financial income +€2,116
up €2,116 (+403.5%), from €524 to €2,640
- Taxes +€2,112
up €2,112 (+32.8%), from €6,445 to €8,558
- Depreciation +€723
up €723 (+4134.8%), from €17 to €741
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.
Cash bridge derived
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 | €25,655 | €60,173 | +€34,518 | +134.5% |
| Fixed assets | 21/28 | €621 | €2,742 | +€2,121 | +341.6% |
| Tangible fixed assets | 22/27 | €621 | €2,742 | +€2,121 | +341.6% |
| Plant, machinery and equipment | 23 | €621 | €2,742 | +€2,121 | +341.6% |
| Current assets | 29/58 | €25,034 | €57,431 | +€32,397 | +129.4% |
| Amounts receivable within one year | 40/41 | €22,587 | €53,766 | +€31,179 | +138.0% |
| Trade receivables | 40 | - | €6,012 | +€6,012 | |
| Other amounts receivable | 41 | €22,587 | €47,754 | +€25,167 | +111.4% |
| Cash at bank and in hand | 54/58 | €2,448 | €3,665 | +€1,218 | +49.7% |
| Total equity and liabilities | 10/49 | €25,655 | €60,173 | +€34,518 | +134.5% |
| Equity | 10/15 | €18,423 | €40,824 | +€22,401 | +121.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,923 | €38,324 | +€22,401 | +140.7% |
| Distributable reserves | 133 | €15,923 | €38,324 | +€22,401 | +140.7% |
| Amounts payable | 17/49 | €7,232 | €19,349 | +€12,117 | +167.5% |
| Amounts payable within one year | 42/48 | €7,232 | €19,349 | +€12,117 | +167.5% |
| Trade debts | 44 | €787 | €1,346 | +€559 | +71.0% |
| Suppliers | 440/4 | €787 | €1,346 | +€559 | +71.0% |
| Taxes, remuneration and social security | 45 | €6,445 | €18,003 | +€11,558 | +179.3% |
| Taxes | 450/3 | €6,445 | €15,003 | +€8,558 | +132.8% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17 | €741 | +€723 | +4134.8% |
| Gross operating margin | 9900 | €21,895 | €29,125 | +€7,230 | +33.0% |
| Operating profit (loss) | 9901 | €21,878 | €28,384 | +€6,506 | +29.7% |
| Financial income | 75/76B | €524 | €2,640 | +€2,116 | +403.5% |
| Recurring financial income | 75 | €524 | €2,640 | +€2,116 | +403.5% |
| Financial charges | 65/66B | €34 | €65 | +€32 | +93.9% |
| Recurring financial charges | 65 | €34 | €65 | +€32 | +93.9% |
| Profit (loss) for the period before taxes | 9903 | €22,368 | €30,959 | +€8,591 | +38.4% |
| Income taxes | 67/77 | €6,445 | €8,558 | +€2,112 | +32.8% |
| Profit (loss) for the period | 9904 | €15,923 | €22,401 | +€6,478 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,923 | €22,401 | +€6,478 | +40.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.