LASREPAIR: 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.
LASREPAIR
Largest movements
- Cash +€26,086
up €26,086 (+53.3%), from €48,983 to €75,069
mainly Net result for the year (+€40,417) and Other debts (+€34,651)
- Tangible fixed assets -€9,477
down €9,477 (-30.3%), from €31,286 to €21,809
of which Furniture and vehicles: -€9,477
- Other debts +€34,651
up €34,651 (+118%), from €29,334 to €63,985
- Profit (loss) carried forward -€18,583
down €18,583 (-59.3%), from €31,320 to €12,737
- Debts after one year -€5,654
down €5,654 (-48.8%), from €11,585 to €5,931
- Tax, wage and social debts +€5,482
up €5,482 (+95.8%), from €5,725 to €11,206
- Gross operating margin +€12,747
up €12,747 (+23.9%), from €53,234 to €65,981
- Taxes +€3,543
up €3,543 (+32.0%), from €11,066 to €14,610
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 | €88,403 | €104,671 | +€16,268 | +18.4% |
| Fixed assets | 21/28 | €31,286 | €21,809 | -€9,477 | -30.3% |
| Tangible fixed assets | 22/27 | €31,286 | €21,809 | -€9,477 | -30.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €31,286 | €21,809 | -€9,477 | -30.3% |
| Current assets | 29/58 | €57,117 | €82,862 | +€25,745 | +45.1% |
| Amounts receivable within one year | 40/41 | €8,134 | €7,793 | -€341 | -4.2% |
| Trade receivables | 40 | €8,134 | €7,793 | -€341 | -4.2% |
| Cash at bank and in hand | 54/58 | €48,983 | €75,069 | +€26,086 | +53.3% |
| Total equity and liabilities | 10/49 | €88,403 | €104,671 | +€16,268 | +18.4% |
| Equity | 10/15 | €36,320 | €17,737 | -€18,583 | -51.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,320 | €12,737 | -€18,583 | -59.3% |
| Amounts payable | 17/49 | €52,083 | €86,934 | +€34,851 | +66.9% |
| Amounts payable after more than one year | 17 | €11,585 | €5,931 | -€5,654 | -48.8% |
| Financial debts | 170/4 | €11,585 | €5,931 | -€5,654 | -48.8% |
| Amounts payable within one year | 42/48 | €40,498 | €81,003 | +€40,505 | +100% |
| Current portion of amounts payable after more than one year | 42 | €5,390 | €5,654 | +€264 | +4.9% |
| Trade debts | 44 | €49 | €158 | +€109 | +222% |
| Suppliers | 440/4 | €49 | €158 | +€109 | +222% |
| Taxes, remuneration and social security | 45 | €5,725 | €11,206 | +€5,482 | +95.8% |
| Taxes | 450/3 | €5,725 | €11,206 | +€5,482 | +95.8% |
| Other amounts payable | 47/48 | €29,334 | €63,985 | +€34,651 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,611 | €9,477 | -€134 | -1.4% |
| Other operating charges | 640/8 | €705 | €745 | +€41 | +5.8% |
| Gross operating margin | 9900 | €53,234 | €65,981 | +€12,747 | +23.9% |
| Operating profit (loss) | 9901 | €42,919 | €55,759 | +€12,841 | +29.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €984 | €732 | -€251 | -25.6% |
| Recurring financial charges | 65 | €984 | €732 | -€251 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €41,935 | €55,027 | +€13,092 | +31.2% |
| Income taxes | 67/77 | €11,066 | €14,610 | +€3,543 | +32.0% |
| Profit (loss) for the period | 9904 | €30,869 | €40,417 | +€9,549 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,869 | €40,417 | +€9,549 | +30.9% |
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 28 October 2026 via checked.be.