Llapi Company: 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.
What changed
Llapi Company
NACE 53.200, Other postal and courier activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€6,219
2023 · €81,309-€75,090
Equity
€1.2m
2023 · €1.2m-€75,019
Cash
€55,542
2023 · €25,279+€30,263
Balance sheet total
€3.5m
2023 · €3.5m-€73,137
Largest movements
Assets
- Deferred charges and accrued income -€48,576
down €48,576 (-100.0%), from €48,576 to €0
Equity and liabilities
- Trade debts +€104,541
up €104,541 (+8.9%), from €1.2m to €1.3m
- Reserves -€75,019
down €75,019 (-6.1%), from €1.2m to €1.2m
of which Distributable reserves: -€75,019
Income statement
- Staff costs -€343,383
down €343,383 (-11.6%), from €2.9m to €2.6m
- Gross operating margin -€229,483
down €229,483 (-6.6%), from €3.5m to €3.3m
- Other operating charges +€91,871
up €91,871 (+154.9%), from €59,295 to €151,165
- Depreciation +€82,902
up €82,902 (+24.7%), from €336,082 to €418,984
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.
Result 2023
€81,309
Gross operating margin
-€229,483
Staff costs
+€343,383
Depreciation
-€82,902
Other operating charges
-€91,871
Other operating items
+€786
Financial income
-€72
Financial charges
+€7,786
Taxes
-€22,718
Result 2024
€6,219
Cash bridge derived
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.
From operations
+€585,745
Investment
-€399,328
Financing
-€156,154
Cash 2023
€25,279
From operations (derived)
+€585,745
Net result for the year
+€6,219
Depreciation
+€418,984
Stocks and contracts
+€26,232
Receivables within one year
+€8,936
Deferred charges and accrued income
+€48,576
Trade debts
+€104,541
Tax, wage and social debts
-€17
Other debts
-€27,725
Investment (derived)
-€399,328
Investment in fixed assets (net)
-€399,328
Financing
-€156,154
Debts after one year
-€27,248
Current portion of long-term debt
-€22,668
Short-term financial debts
-€25,000
Contributions, distributions and other
-€81,238
Cash 2024
€55,542
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,527,934 | €3,454,798 | -€73,137 | -2.1% |
| Fixed assets | 21/28 | €1,497,438 | €1,477,783 | -€19,656 | -1.3% |
| Tangible fixed assets | 22/27 | €1,490,326 | €1,470,671 | -€19,656 | -1.3% |
| Land and buildings | 22 | €644,855 | €586,497 | -€58,357 | -9.0% |
| Plant, machinery and equipment | 23 | €266,386 | €234,473 | -€31,913 | -12.0% |
| Furniture and vehicles | 24 | €579,085 | €649,700 | +€70,615 | +12.2% |
| Financial fixed assets | 28 | €7,112 | €7,112 | = | 0.0% |
| Current assets | 29/58 | €2,030,496 | €1,977,015 | -€53,481 | -2.6% |
| Stocks and contracts in progress | 3 | €1,001,720 | €975,488 | -€26,232 | -2.6% |
| Stocks | 30/36 | €1,001,720 | €975,488 | -€26,232 | -2.6% |
| Amounts receivable within one year | 40/41 | €954,921 | €945,985 | -€8,936 | -0.9% |
| Trade receivables | 40 | €923,445 | €901,058 | -€22,387 | -2.4% |
| Other amounts receivable | 41 | €31,476 | €44,928 | +€13,451 | +42.7% |
| Cash at bank and in hand | 54/58 | €25,279 | €55,542 | +€30,263 | +119.7% |
| Deferred charges and accrued income | 490/1 | €48,576 | €0 | -€48,576 | -100.0% |
| Total equity and liabilities | 10/49 | €3,527,934 | €3,454,798 | -€73,137 | -2.1% |
| Equity | 10/15 | €1,247,282 | €1,172,263 | -€75,019 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,228,682 | €1,153,663 | -€75,019 | -6.1% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,209,932 | €1,134,913 | -€75,019 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,280,652 | €2,282,534 | +€1,882 | +0.1% |
| Amounts payable after more than one year | 17 | €437,924 | €410,676 | -€27,248 | -6.2% |
| Financial debts | 170/4 | €437,924 | €410,676 | -€27,248 | -6.2% |
| Amounts payable within one year | 42/48 | €1,842,728 | €1,871,858 | +€29,130 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €135,072 | €112,403 | -€22,668 | -16.8% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100.0% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100.0% |
| Trade debts | 44 | €1,170,669 | €1,275,210 | +€104,541 | +8.9% |
| Suppliers | 440/4 | €1,170,669 | €1,275,210 | +€104,541 | +8.9% |
| Taxes, remuneration and social security | 45 | €324,704 | €324,687 | -€17 | 0.0% |
| Taxes | 450/3 | €51,626 | €46,283 | -€5,343 | -10.3% |
| Remuneration and social security | 454/9 | €273,078 | €278,404 | +€5,325 | +2.0% |
| Other amounts payable | 47/48 | €187,284 | €159,559 | -€27,725 | -14.8% |
| Non-recurring operating income | 76A | €74,227 | €4,748 | -€69,478 | -93.6% |
| Remuneration, social security and pensions | 62 | €2,948,984 | €2,605,601 | -€343,383 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336,082 | €418,984 | +€82,902 | +24.7% |
| Other operating charges | 640/8 | €59,295 | €151,165 | +€91,871 | +154.9% |
| Non-recurring operating charges | 66A | €786 | €0 | -€786 | -100.0% |
| Gross operating margin | 9900 | €3,485,066 | €3,255,583 | -€229,483 | -6.6% |
| Operating profit (loss) | 9901 | €139,919 | €79,834 | -€60,086 | -42.9% |
| Financial income | 75/76B | €180 | €108 | -€72 | -39.9% |
| Recurring financial income | 75 | €180 | €108 | -€72 | -39.9% |
| Financial charges | 65/66B | €34,094 | €26,307 | -€7,786 | -22.8% |
| Recurring financial charges | 65 | €34,094 | €26,307 | -€7,786 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €106,005 | €53,634 | -€52,371 | -49.4% |
| Income taxes | 67/77 | €24,697 | €47,415 | +€22,718 | +92.0% |
| Profit (loss) for the period | 9904 | €81,309 | €6,219 | -€75,090 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,309 | €6,219 | -€75,090 | -92.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.