DE LAILA: 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.
DE LAILA
Largest movements
- Stocks and contracts -€12,812
down €12,812 (-65.2%), from €19,659 to €6,848
- Cash -€6,186
down €6,186 (-68.5%), from €9,036 to €2,850
mainly Debts after one year (-€25,000) and Other debts (-€19,722)
- Intangible fixed assets -€2,083
down €2,083 (-100%), from €2,083 to €0
- Receivables within one year -€1,612
down €1,612 (-13.8%), from €11,678 to €10,066
of which Other amounts receivable: -€1,782
- Tangible fixed assets -€697
down €697 (-32.3%), from €2,160 to €1,463
of which Plant, machinery and equipment: -€1,212
- Debts after one year -€25,000
down €25,000 (-55.6%), from €45,000 to €20,000
- Other debts -€19,722
down €19,722 (-53.6%), from €36,829 to €17,106
- Profit (loss) carried forward +€15,990
up €15,990 (+26.9%), from -€59,376 to -€43,386
- Tax, wage and social debts +€4,128
up €4,128 (+77.9%), from €5,301 to €9,430
- Trade debts +€1,673
up €1,673 (+40.4%), from €4,139 to €5,812
- Gross operating margin +€16,890
up €16,890 (+24.7%), from €68,246 to €85,136
- Staff costs +€9,550
up €9,550 (+24.1%), from €39,614 to €49,164
- Depreciation -€7,385
down €7,385 (-65.3%), from €11,316 to €3,931
- Financial charges -€3,978
down €3,978 (-48.6%), from €8,192 to €4,214
- Taxes +€2,610
up €2,610 (+107%), from €2,429 to €5,038
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 | €44,774 | €21,843 | -€22,931 | -51.2% |
| Fixed assets | 21/28 | €4,244 | €1,463 | -€2,781 | -65.5% |
| Intangible fixed assets | 21 | €2,083 | €0 | -€2,083 | -100% |
| Tangible fixed assets | 22/27 | €2,160 | €1,463 | -€697 | -32.3% |
| Plant, machinery and equipment | 23 | €1,212 | €0 | -€1,212 | -100% |
| Furniture and vehicles | 24 | €949 | €1,463 | +€514 | +54.2% |
| Current assets | 29/58 | €40,530 | €20,380 | -€20,150 | -49.7% |
| Stocks and contracts in progress | 3 | €19,659 | €6,848 | -€12,812 | -65.2% |
| Stocks | 30/36 | €19,659 | €6,848 | -€12,812 | -65.2% |
| Amounts receivable within one year | 40/41 | €11,678 | €10,066 | -€1,612 | -13.8% |
| Trade receivables | 40 | €423 | €592 | +€170 | +40.2% |
| Other amounts receivable | 41 | €11,255 | €9,474 | -€1,782 | -15.8% |
| Cash at bank and in hand | 54/58 | €9,036 | €2,850 | -€6,186 | -68.5% |
| Deferred charges and accrued income | 490/1 | €157 | €616 | +€459 | +293% |
| Total equity and liabilities | 10/49 | €44,774 | €21,843 | -€22,931 | -51.2% |
| Equity | 10/15 | -€46,495 | -€30,505 | +€15,990 | +34.4% |
| Contributions | 10/11 | €12,881 | €12,881 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,376 | -€43,386 | +€15,990 | +26.9% |
| Amounts payable | 17/49 | €91,269 | €52,348 | -€38,921 | -42.6% |
| Amounts payable after more than one year | 17 | €45,000 | €20,000 | -€25,000 | -55.6% |
| Financial debts | 170/4 | €45,000 | €20,000 | -€25,000 | -55.6% |
| Amounts payable within one year | 42/48 | €46,269 | €32,348 | -€13,921 | -30.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,139 | €5,812 | +€1,673 | +40.4% |
| Suppliers | 440/4 | €4,139 | €5,812 | +€1,673 | +40.4% |
| Taxes, remuneration and social security | 45 | €5,301 | €9,430 | +€4,128 | +77.9% |
| Taxes | 450/3 | €5,301 | €9,430 | +€4,128 | +77.9% |
| Other amounts payable | 47/48 | €36,829 | €17,106 | -€19,722 | -53.6% |
| Remuneration, social security and pensions | 62 | €39,614 | €49,164 | +€9,550 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,316 | €3,931 | -€7,385 | -65.3% |
| Other operating charges | 640/8 | €5,462 | €6,798 | +€1,336 | +24.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €68,246 | €85,136 | +€16,890 | +24.7% |
| Operating profit (loss) | 9901 | €11,854 | €25,243 | +€13,388 | +113% |
| Financial charges | 65/66B | €8,192 | €4,214 | -€3,978 | -48.6% |
| Recurring financial charges | 65 | €8,192 | €4,214 | -€3,978 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €3,662 | €21,028 | +€17,366 | +474% |
| Income taxes | 67/77 | €2,429 | €5,038 | +€2,610 | +107% |
| Profit (loss) for the period | 9904 | €1,234 | €15,990 | +€14,756 | +1,196% |
| Profit (loss) for the period to be appropriated | 9905 | €1,234 | €15,990 | +€14,756 | +1,196% |
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 19 October 2026 via checked.be.