LASSA: 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.
LASSA
Largest movements
- Cash -€9,115
down €9,115 (-78.6%), from €11,597 to €2,482
mainly Receivables within one year (-€4,458) and Net result for the year (-€3,244)
- Receivables within one year +€4,458
up €4,458 (+65.3%), from €6,826 to €11,284
of which Trade receivables: +€3,586
- Tangible fixed assets -€2,800
down €2,800 (-20.7%), from €13,517 to €10,717
- Deferred charges and accrued income -€652
down €652 (-38.0%), from €1,716 to €1,063
- Reserves -€3,244
down €3,244 (-23.2%), from €13,986 to €10,743
- Other debts -€2,662
no longer reported in 2024 (was €2,662)
- Trade debts -€1,548
down €1,548 (-17.6%), from €8,802 to €7,254
- Tax, wage and social debts -€656
down €656 (-13.1%), from €5,006 to €4,350
- Gross operating margin -€25,781
down €25,781 (-86.6%), from €29,759 to €3,978
- Taxes -€4,742
down €4,742 (-94.7%), from €5,006 to €263
- Depreciation +€2,487
up €2,487 (+74.9%), from €3,320 to €5,807
- Other operating charges +€411
up €411 (+101%), from €408 to €818
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.
Derived cash bridge
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 | €33,656 | €25,546 | -€8,110 | -24.1% |
| Fixed assets | 21/28 | €13,517 | €10,717 | -€2,800 | -20.7% |
| Tangible fixed assets | 22/27 | €13,517 | €10,717 | -€2,800 | -20.7% |
| Furniture and vehicles | 24 | €13,517 | €10,717 | -€2,800 | -20.7% |
| Current assets | 29/58 | €20,139 | €14,829 | -€5,310 | -26.4% |
| Amounts receivable within one year | 40/41 | €6,826 | €11,284 | +€4,458 | +65.3% |
| Trade receivables | 40 | €6,489 | €10,075 | +€3,586 | +55.3% |
| Other amounts receivable | 41 | €337 | €1,209 | +€872 | +258% |
| Cash at bank and in hand | 54/58 | €11,597 | €2,482 | -€9,115 | -78.6% |
| Deferred charges and accrued income | 490/1 | €1,716 | €1,063 | -€652 | -38.0% |
| Total equity and liabilities | 10/49 | €33,656 | €25,546 | -€8,110 | -24.1% |
| Equity | 10/15 | €17,186 | €13,943 | -€3,244 | -18.9% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Reserves | 13 | €13,986 | €10,743 | -€3,244 | -23.2% |
| Distributable reserves | 133 | €13,986 | €10,743 | -€3,244 | -23.2% |
| Amounts payable | 17/49 | €16,470 | €11,603 | -€4,866 | -29.5% |
| Amounts payable within one year | 42/48 | €16,470 | €11,603 | -€4,866 | -29.5% |
| Trade debts | 44 | €8,802 | €7,254 | -€1,548 | -17.6% |
| Suppliers | 440/4 | €8,802 | €7,254 | -€1,548 | -17.6% |
| Taxes, remuneration and social security | 45 | €5,006 | €4,350 | -€656 | -13.1% |
| Taxes | 450/3 | €5,006 | €4,350 | -€656 | -13.1% |
| Other amounts payable | 47/48 | €2,662 | - | -€2,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,320 | €5,807 | +€2,487 | +74.9% |
| Other operating charges | 640/8 | €408 | €818 | +€411 | +101% |
| Gross operating margin | 9900 | €29,759 | €3,978 | -€25,781 | -86.6% |
| Operating profit (loss) | 9901 | €26,031 | -€2,648 | -€28,679 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.3% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.3% |
| Financial charges | 65/66B | €604 | €333 | -€271 | -44.9% |
| Recurring financial charges | 65 | €604 | €333 | -€271 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €25,430 | -€2,980 | -€28,410 | |
| Income taxes | 67/77 | €5,006 | €263 | -€4,742 | -94.7% |
| Profit (loss) for the period | 9904 | €20,424 | -€3,244 | -€23,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,424 | -€3,244 | -€23,668 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.