FA LAI: 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.
FA LAI
Largest movements
- Receivables within one year +€10,797
up €10,797 (+151.2%), from €7,139 to €17,936
of which Trade receivables: +€11,052
- Stocks and contracts -€2,843
down €2,843 (-38.7%), from €7,348 to €4,504
- Tangible fixed assets -€2,757
down €2,757 (-57.7%), from €4,777 to €2,020
of which Plant, machinery and equipment: -€2,231
- Cash -€1,053
down €1,053 (-9.7%), from €10,803 to €9,750
mainly Receivables within one year (-€10,797)
- Profit (loss) carried forward +€2,245
up €2,245 (+22.9%), from €9,809 to €12,054
- Trade debts +€1,126
new in 2025: €1,126
- Tax, wage and social debts +€773
up €773 (+161.5%), from €479 to €1,252
- Depreciation -€1,229
down €1,229 (-30.8%), from €3,986 to €2,757
- Other operating charges -€449
down €449 (-33.5%), from €1,339 to €890
- Taxes +€295
up €295 (+61.5%), from €479 to €773
- Gross operating margin -€88
down €88 (-1.3%), from €6,971 to €6,883
- Financial charges +€73
up €73 (+50.5%), from €145 to €218
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 | €32,288 | €36,431 | +€4,144 | +12.8% |
| Fixed assets | 21/28 | €5,127 | €2,370 | -€2,757 | -53.8% |
| Tangible fixed assets | 22/27 | €4,777 | €2,020 | -€2,757 | -57.7% |
| Plant, machinery and equipment | 23 | €3,591 | €1,361 | -€2,231 | -62.1% |
| Other tangible fixed assets | 26 | €1,186 | €659 | -€527 | -44.4% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €27,161 | €34,061 | +€6,901 | +25.4% |
| Stocks and contracts in progress | 3 | €7,348 | €4,504 | -€2,843 | -38.7% |
| Stocks | 30/36 | €7,348 | €4,504 | -€2,843 | -38.7% |
| Amounts receivable within one year | 40/41 | €7,139 | €17,936 | +€10,797 | +151.2% |
| Trade receivables | 40 | €4,973 | €16,025 | +€11,052 | +222.2% |
| Other amounts receivable | 41 | €2,166 | €1,911 | -€255 | -11.8% |
| Cash at bank and in hand | 54/58 | €10,803 | €9,750 | -€1,053 | -9.7% |
| Deferred charges and accrued income | 490/1 | €1,871 | €1,871 | = | 0.0% |
| Total equity and liabilities | 10/49 | €32,288 | €36,431 | +€4,144 | +12.8% |
| Equity | 10/15 | €31,809 | €34,054 | +€2,245 | +7.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,809 | €12,054 | +€2,245 | +22.9% |
| Amounts payable | 17/49 | €479 | €2,378 | +€1,899 | +396.7% |
| Amounts payable within one year | 42/48 | €479 | €2,378 | +€1,899 | +396.7% |
| Trade debts | 44 | - | €1,126 | +€1,126 | |
| Suppliers | 440/4 | - | €1,126 | +€1,126 | |
| Taxes, remuneration and social security | 45 | €479 | €1,252 | +€773 | +161.5% |
| Taxes | 450/3 | €479 | €1,252 | +€773 | +161.5% |
| Non-recurring operating income | 76A | €10,259 | - | -€10,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,986 | €2,757 | -€1,229 | -30.8% |
| Other operating charges | 640/8 | €1,339 | €890 | -€449 | -33.5% |
| Gross operating margin | 9900 | €6,971 | €6,883 | -€88 | -1.3% |
| Operating profit (loss) | 9901 | €1,646 | €3,235 | +€1,590 | +96.6% |
| Financial charges | 65/66B | €145 | €218 | +€73 | +50.5% |
| Recurring financial charges | 65 | €145 | €218 | +€73 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €1,501 | €3,018 | +€1,517 | +101.1% |
| Income taxes | 67/77 | €479 | €773 | +€295 | +61.5% |
| Profit (loss) for the period | 9904 | €1,022 | €2,245 | +€1,222 | +119.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,022 | €2,245 | +€1,222 | +119.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.