LASSUP: 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.
LASSUP
Largest movements
- Receivables within one year +€6,640
up €6,640 (+66398.9%), from €10 to €6,650
of which Other amounts receivable: +€6,650
- Cash -€1,592
down €1,592 (-30.0%), from €5,300 to €3,709
mainly Net result for the year (-€32,808) and Trade debts (-€19,999)
- Other debts +€62,131
up €62,131 (+1256.0%), from €4,947 to €67,077
- Profit (loss) carried forward -€32,808
down €32,808 (-40.8%), from €80,319 to €47,512
- Trade debts -€19,999
down €19,999 (-99.8%), from €20,029 to €30
- Tax, wage and social debts -€4,277
down €4,277 (-100.0%), from €4,277 to €0
- Gross operating margin -€43,501
down €43,501, from €11,301 to -€32,200
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 | €117,860 | €122,908 | +€5,048 | +4.3% |
| Fixed assets | 21/28 | €112,550 | €112,550 | = | 0.0% |
| Financial fixed assets | 28 | €112,550 | €112,550 | = | 0.0% |
| Current assets | 29/58 | €5,310 | €10,358 | +€5,048 | +95.1% |
| Amounts receivable within one year | 40/41 | €10 | €6,650 | +€6,640 | +66398.9% |
| Trade receivables | 40 | €10 | €0 | -€10 | -100.0% |
| Other amounts receivable | 41 | - | €6,650 | +€6,650 | |
| Cash at bank and in hand | 54/58 | €5,300 | €3,709 | -€1,592 | -30.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €117,860 | €122,908 | +€5,048 | +4.3% |
| Equity | 10/15 | €88,519 | €55,712 | -€32,808 | -37.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,319 | €47,512 | -€32,808 | -40.8% |
| Amounts payable | 17/49 | €29,341 | €67,197 | +€37,856 | +129.0% |
| Amounts payable within one year | 42/48 | €29,253 | €67,107 | +€37,855 | +129.4% |
| Trade debts | 44 | €20,029 | €30 | -€19,999 | -99.8% |
| Suppliers | 440/4 | €20,029 | €30 | -€19,999 | -99.8% |
| Taxes, remuneration and social security | 45 | €4,277 | €0 | -€4,277 | -100.0% |
| Taxes | 450/3 | €4,277 | €0 | -€4,277 | -100.0% |
| Other amounts payable | 47/48 | €4,947 | €67,077 | +€62,131 | +1256.0% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Other operating charges | 640/8 | €534 | €539 | +€4 | +0.8% |
| Gross operating margin | 9900 | €11,301 | -€32,200 | -€43,501 | |
| Operating profit (loss) | 9901 | €10,767 | -€32,739 | -€43,505 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €65 | €69 | +€4 | +6.4% |
| Recurring financial charges | 65 | €65 | €69 | +€4 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €10,702 | -€32,808 | -€43,510 | |
| Profit (loss) for the period | 9904 | €10,702 | -€32,808 | -€43,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,702 | -€32,808 | -€43,510 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.