F.C. LAFON: 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.
F.C. LAFON
Largest movements
- Financial fixed assets -€1.3m
down €1.3m (-37.5%), from €3.6m to €2.2m
- Other debts -€1.3m
down €1.3m (-6.5%), from €20.1m to €18.8m
- Profit (loss) carried forward -€64,308
down €64,308 (-0.4%), from -€16.5m to -€16.6m
- Gross operating margin +€62,227
up €62,227 (+55.2%), from -€112,674 to -€50,447
- Other operating charges -€11,671
down €11,671 (-92.1%), from €12,669 to €998
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,637,243 | €2,261,151 | -€1.4m | -37.8% |
| Fixed assets | 21/28 | €3,623,983 | €2,261,151 | -€1.4m | -37.6% |
| Tangible fixed assets | 22/27 | €26,000 | €13,139 | -€12,862 | -49.5% |
| Other tangible fixed assets | 26 | €26,000 | €13,139 | -€12,862 | -49.5% |
| Financial fixed assets | 28 | €3,597,983 | €2,248,012 | -€1.3m | -37.5% |
| Current assets | 29/58 | €13,259 | €0 | -€13,259 | -100% |
| Deferred charges and accrued income | 490/1 | €13,259 | €0 | -€13,259 | -100% |
| Total equity and liabilities | 10/49 | €3,637,243 | €2,261,151 | -€1.4m | -37.8% |
| Equity | 10/15 | -€16,452,498 | -€16,516,806 | -€64,308 | -0.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,512,498 | -€16,576,806 | -€64,308 | -0.4% |
| Amounts payable | 17/49 | €20,089,741 | €18,777,957 | -€1.3m | -6.5% |
| Amounts payable within one year | 42/48 | €20,089,741 | €18,777,957 | -€1.3m | -6.5% |
| Trade debts | 44 | €88 | €1,088 | +€1,000 | +1,140% |
| Suppliers | 440/4 | €88 | €1,088 | +€1,000 | +1,140% |
| Other amounts payable | 47/48 | €20,089,653 | €18,776,869 | -€1.3m | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,862 | €12,862 | = | 0.0% |
| Other operating charges | 640/8 | €12,669 | €998 | -€11,671 | -92.1% |
| Gross operating margin | 9900 | -€112,674 | -€50,447 | +€62,227 | +55.2% |
| Operating profit (loss) | 9901 | -€138,205 | -€64,308 | +€73,897 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | -€138,205 | -€64,308 | +€73,897 | +53.5% |
| Profit (loss) for the period | 9904 | -€138,205 | -€64,308 | +€73,897 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€138,205 | -€64,308 | +€73,897 | +53.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.