LASSIMON & PARTNERS: 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.
LASSIMON & PARTNERS
Largest movements
- Cash +€8,442
up €8,442 (+228%), from €3,702 to €12,143
mainly Net result for the year (+€8,400) and Receivables within one year (+€3,334)
- Receivables within one year -€3,334
down €3,334 (-46.7%), from €7,146 to €3,812
of which Trade receivables: -€2,456
- Reserves +€4,695
up €4,695 (+253%), from €1,859 to €6,555
of which Distributable reserves: +€4,695
- Tax, wage and social debts +€1,273
up €1,273 (+27.6%), from €4,618 to €5,890
- Trade debts -€1,042
down €1,042 (-55.8%), from €1,867 to €825
- Other debts +€184
new in 2025: €184
- Gross operating margin +€13,312
up €13,312, from -€191 to €13,120
- Taxes +€2,521
up €2,521 (+328%), from €769 to €3,290
- Financial income -€221
down €221 (-98.0%), from €225 to €5
- Depreciation -€181
no longer reported in 2025 (was €181)
- Financial charges +€156
up €156 (+20.9%), from €747 to €903
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 | €11,408 | €16,492 | +€5,084 | +44.6% |
| Fixed assets | 21/28 | €95 | €95 | = | 0.0% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €11,313 | €16,397 | +€5,084 | +44.9% |
| Amounts receivable within one year | 40/41 | €7,146 | €3,812 | -€3,334 | -46.7% |
| Trade receivables | 40 | €6,268 | €3,812 | -€2,456 | -39.2% |
| Other amounts receivable | 41 | €878 | - | -€878 | |
| Cash at bank and in hand | 54/58 | €3,702 | €12,143 | +€8,442 | +228% |
| Deferred charges and accrued income | 490/1 | €465 | €442 | -€23 | -5.0% |
| Total equity and liabilities | 10/49 | €11,408 | €16,492 | +€5,084 | +44.6% |
| Equity | 10/15 | €4,916 | €9,593 | +€4,677 | +95.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €6,555 | +€4,695 | +253% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €4,695 | +€4,695 | |
| Profit (loss) carried forward | 14 | -€15,535 | -€15,553 | -€18 | -0.1% |
| Amounts payable | 17/49 | €6,492 | €6,899 | +€407 | +6.3% |
| Amounts payable within one year | 42/48 | €6,484 | €6,899 | +€415 | +6.4% |
| Trade debts | 44 | €1,867 | €825 | -€1,042 | -55.8% |
| Suppliers | 440/4 | €1,867 | €825 | -€1,042 | -55.8% |
| Taxes, remuneration and social security | 45 | €4,618 | €5,890 | +€1,273 | +27.6% |
| Taxes | 450/3 | €4,618 | €5,890 | +€1,273 | +27.6% |
| Other amounts payable | 47/48 | - | €184 | +€184 | |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | - | -€181 | |
| Other operating charges | 640/8 | €573 | €532 | -€42 | -7.3% |
| Gross operating margin | 9900 | -€191 | €13,120 | +€13,312 | |
| Operating profit (loss) | 9901 | -€946 | €12,588 | +€13,534 | |
| Financial income | 75/76B | €225 | €5 | -€221 | -98.0% |
| Recurring financial income | 75 | €225 | €5 | -€221 | -98.0% |
| Financial charges | 65/66B | €747 | €903 | +€156 | +20.9% |
| Recurring financial charges | 65 | €747 | €903 | +€156 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,467 | €11,690 | +€13,157 | |
| Income taxes | 67/77 | €769 | €3,290 | +€2,521 | +328% |
| Profit (loss) for the period | 9904 | -€2,236 | €8,400 | +€10,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,236 | €8,400 | +€10,636 |
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 18 October 2026 via checked.be.