Laspunt: 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.
Laspunt
Largest movements
- Cash +€17,291
up €17,291 (+46.4%), from €37,237 to €54,527
mainly Net result for the year (+€25,047) and Depreciation (+€15,994)
- Receivables within one year +€13,320
up €13,320 (+53.4%), from €24,928 to €38,248
- Tangible fixed assets +€10,812
up €10,812 (+24.0%), from €45,068 to €55,879
of which Plant, machinery and equipment: +€19,680
- Reserves +€25,047
new in 2025: €25,047
- Tax, wage and social debts +€8,812
up €8,812 (+42.4%), from €20,782 to €29,594
of which Taxes: +€18,117
- Trade debts +€7,506
up €7,506 (+350.8%), from €2,140 to €9,646
- Gross operating margin +€10,524
up €10,524 (+23.1%), from €45,625 to €56,149
- Taxes +€7,157
up €7,157 (+104.9%), from €6,823 to €13,980
- Depreciation +€5,879
up €5,879 (+58.1%), from €10,116 to €15,994
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 | €107,233 | €148,655 | +€41,422 | +38.6% |
| Fixed assets | 21/28 | €45,068 | €55,879 | +€10,812 | +24.0% |
| Tangible fixed assets | 22/27 | €45,068 | €55,879 | +€10,812 | +24.0% |
| Plant, machinery and equipment | 23 | €8,999 | €28,679 | +€19,680 | +218.7% |
| Furniture and vehicles | 24 | €36,069 | €27,201 | -€8,868 | -24.6% |
| Current assets | 29/58 | €62,165 | €92,775 | +€30,610 | +49.2% |
| Amounts receivable within one year | 40/41 | €24,928 | €38,248 | +€13,320 | +53.4% |
| Trade receivables | 40 | €24,928 | €38,248 | +€13,320 | +53.4% |
| Cash at bank and in hand | 54/58 | €37,237 | €54,527 | +€17,291 | +46.4% |
| Total equity and liabilities | 10/49 | €107,233 | €148,655 | +€41,422 | +38.6% |
| Equity | 10/15 | €32,389 | €57,435 | +€25,047 | +77.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €25,047 | +€25,047 | |
| Distributable reserves | 133 | - | €25,047 | +€25,047 | |
| Profit (loss) carried forward | 14 | €27,389 | €27,389 | = | 0.0% |
| Amounts payable | 17/49 | €74,844 | €91,219 | +€16,375 | +21.9% |
| Amounts payable within one year | 42/48 | €74,844 | €91,219 | +€16,375 | +21.9% |
| Trade debts | 44 | €2,140 | €9,646 | +€7,506 | +350.8% |
| Suppliers | 440/4 | €2,140 | €9,646 | +€7,506 | +350.8% |
| Taxes, remuneration and social security | 45 | €20,782 | €29,594 | +€8,812 | +42.4% |
| Taxes | 450/3 | €11,476 | €29,594 | +€18,117 | +157.9% |
| Remuneration and social security | 454/9 | €9,305 | - | -€9,305 | |
| Other amounts payable | 47/48 | €51,922 | €51,979 | +€57 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,116 | €15,994 | +€5,879 | +58.1% |
| Other operating charges | 640/8 | €1,181 | €868 | -€313 | -26.5% |
| Gross operating margin | 9900 | €45,625 | €56,149 | +€10,524 | +23.1% |
| Operating profit (loss) | 9901 | €34,329 | €39,287 | +€4,958 | +14.4% |
| Financial income | 75/76B | €0 | €76 | +€76 | +759300.0% |
| Recurring financial income | 75 | €0 | €76 | +€76 | +759300.0% |
| Financial charges | 65/66B | €117 | €336 | +€219 | +186.5% |
| Recurring financial charges | 65 | €117 | €336 | +€219 | +186.5% |
| Profit (loss) for the period before taxes | 9903 | €34,212 | €39,027 | +€4,815 | +14.1% |
| Income taxes | 67/77 | €6,823 | €13,980 | +€7,157 | +104.9% |
| Profit (loss) for the period | 9904 | €27,389 | €25,047 | -€2,342 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,389 | €25,047 | -€2,342 | -8.6% |
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 4 October 2026 via checked.be.