Lastech42: 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.
Lastech42
Largest movements
- Receivables within one year -€7,487
down €7,487 (-27.7%), from €27,003 to €19,516
of which Trade receivables: -€3,904
- Tangible fixed assets -€2,725
down €2,725 (-46.3%), from €5,888 to €3,162
- Cash -€1,216
no longer reported in 2025 (was €1,216)
mainly Trade debts (-€9,462) and Accrued charges and deferred income (-€8,000)
- Deferred charges and accrued income +€935
new in 2025: €935
- Trade debts -€9,462
down €9,462 (-74.8%), from €12,651 to €3,189
- Accrued charges and deferred income -€8,000
no longer reported in 2025 (was €8,000)
- Profit (loss) carried forward +€4,321
no longer reported in 2025 (was -€4,321)
- Tax, wage and social debts +€3,775
up €3,775 (+121.6%), from €3,104 to €6,880
- Reserves -€1,157
down €1,157 (-15.5%), from €7,472 to €6,315
- Gross operating margin +€5,946
up €5,946 (+183.6%), from €3,239 to €9,185
- Taxes +€1,955
up €1,955 (+904.6%), from €216 to €2,171
- Financial charges -€1,766
down €1,766 (-53.5%), from €3,303 to €1,537
- Depreciation -€1,330
down €1,330 (-29.9%), from €4,443 to €3,113
- Staff costs -€230
down €230 (-60.5%), from €380 to €150
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 | €34,907 | €24,413 | -€10,493 | -30.1% |
| Fixed assets | 21/28 | €6,688 | €3,962 | -€2,725 | -40.8% |
| Tangible fixed assets | 22/27 | €5,888 | €3,162 | -€2,725 | -46.3% |
| Plant, machinery and equipment | 23 | €5,888 | €3,162 | -€2,725 | -46.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €28,219 | €20,451 | -€7,768 | -27.5% |
| Amounts receivable within one year | 40/41 | €27,003 | €19,516 | -€7,487 | -27.7% |
| Trade receivables | 40 | €5,854 | €1,950 | -€3,904 | -66.7% |
| Other amounts receivable | 41 | €21,149 | €17,566 | -€3,583 | -16.9% |
| Cash at bank and in hand | 54/58 | €1,216 | - | -€1,216 | |
| Deferred charges and accrued income | 490/1 | - | €935 | +€935 | |
| Total equity and liabilities | 10/49 | €34,907 | €24,413 | -€10,493 | -30.1% |
| Equity | 10/15 | €11,151 | €14,315 | +€3,163 | +28.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €7,472 | €6,315 | -€1,157 | -15.5% |
| Distributable reserves | 133 | €7,472 | €6,315 | -€1,157 | -15.5% |
| Profit (loss) carried forward | 14 | -€4,321 | - | +€4,321 | |
| Amounts payable | 17/49 | €23,755 | €10,098 | -€13,657 | -57.5% |
| Amounts payable within one year | 42/48 | €15,755 | €10,098 | -€5,657 | -35.9% |
| Financial debts | 43 | - | €29 | +€29 | |
| Credit institutions | 430/8 | - | €29 | +€29 | |
| Trade debts | 44 | €12,651 | €3,189 | -€9,462 | -74.8% |
| Suppliers | 440/4 | €12,651 | €3,189 | -€9,462 | -74.8% |
| Taxes, remuneration and social security | 45 | €3,104 | €6,880 | +€3,775 | +121.6% |
| Taxes | 450/3 | €3,104 | €6,880 | +€3,775 | +121.6% |
| Accrued charges and deferred income | 492/3 | €8,000 | - | -€8,000 | |
| Non-recurring operating income | 76A | - | €16,887 | +€16,887 | |
| Remuneration, social security and pensions | 62 | €380 | €150 | -€230 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,443 | €3,113 | -€1,330 | -29.9% |
| Other operating charges | 640/8 | €132 | €141 | +€9 | +6.7% |
| Gross operating margin | 9900 | €3,239 | €9,185 | +€5,946 | +183.6% |
| Operating profit (loss) | 9901 | -€1,715 | €5,781 | +€7,496 | |
| Financial income | 75/76B | €913 | €1,090 | +€177 | +19.4% |
| Recurring financial income | 75 | €913 | €1,090 | +€177 | +19.4% |
| Financial charges | 65/66B | €3,303 | €1,537 | -€1,766 | -53.5% |
| Recurring financial charges | 65 | €3,303 | €1,537 | -€1,766 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,105 | €5,334 | +€9,439 | |
| Income taxes | 67/77 | €216 | €2,171 | +€1,955 | +904.6% |
| Profit (loss) for the period | 9904 | -€4,321 | €3,163 | +€7,484 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,321 | €3,163 | +€7,484 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.