A-Laya: 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.
A-Laya
Largest movements
- Cash -€1,551
down €1,551 (-5.3%), from €29,186 to €27,635
mainly Net result for the year (-€1,815) and Deferred charges and accrued income (-€122)
- Profit (loss) carried forward -€1,815
down €1,815 (-15.9%), from -€11,414 to -€13,228
- Depreciation -€7,030
no longer reported in 2025 (was €7,030)
- Gross operating margin -€5,634
down €5,634 (-98.1%), from €5,742 to €108
- Financial charges +€83
up €83 (+97.1%), from €86 to €169
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 | €94,852 | €92,973 | -€1,879 | -2.0% |
| Fixed assets | 21/28 | €64,181 | €64,181 | = | 0.0% |
| Tangible fixed assets | 22/27 | €64,181 | €64,181 | = | 0.0% |
| Land and buildings | 22 | €64,181 | €64,181 | = | 0.0% |
| Current assets | 29/58 | €30,670 | €28,792 | -€1,879 | -6.1% |
| Amounts receivable within one year | 40/41 | €483 | €34 | -€449 | -93.0% |
| Other amounts receivable | 41 | €483 | €34 | -€449 | -93.0% |
| Cash at bank and in hand | 54/58 | €29,186 | €27,635 | -€1,551 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,001 | €1,123 | +€122 | +12.2% |
| Total equity and liabilities | 10/49 | €94,852 | €92,973 | -€1,879 | -2.0% |
| Equity | 10/15 | €94,202 | €92,388 | -€1,815 | -1.9% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Capital | 10 | €105,355 | €105,355 | = | 0.0% |
| Issued capital | 100 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €261 | €261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €261 | €261 | = | 0.0% |
| Legal reserve | 130 | €261 | €261 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,414 | -€13,228 | -€1,815 | -15.9% |
| Amounts payable | 17/49 | €649 | €585 | -€64 | -9.9% |
| Amounts payable within one year | 42/48 | €253 | €167 | -€86 | -34.0% |
| Trade debts | 44 | €253 | €167 | -€86 | -34.0% |
| Suppliers | 440/4 | €253 | €167 | -€86 | -34.0% |
| Accrued charges and deferred income | 492/3 | €397 | €418 | +€22 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,030 | - | -€7,030 | |
| Other operating charges | 640/8 | €1,821 | €1,867 | +€46 | +2.5% |
| Gross operating margin | 9900 | €5,742 | €108 | -€5,634 | -98.1% |
| Operating profit (loss) | 9901 | -€3,108 | -€1,759 | +€1,350 | +43.4% |
| Financial income | 75/76B | €78 | €113 | +€35 | +44.4% |
| Recurring financial income | 75 | €78 | €113 | +€35 | +44.4% |
| Financial charges | 65/66B | €86 | €169 | +€83 | +97.1% |
| Recurring financial charges | 65 | €86 | €169 | +€83 | +97.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,116 | -€1,815 | +€1,301 | +41.8% |
| Profit (loss) for the period | 9904 | -€3,116 | -€1,815 | +€1,301 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,116 | -€1,815 | +€1,301 | +41.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.