L&A EXPRESS: 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.
L&A EXPRESS
Largest movements
- Stocks and contracts -€11,357
no longer reported in 2024 (was €11,357)
- Tangible fixed assets -€10,881
no longer reported in 2024 (was €10,881)
of which Other tangible fixed assets: -€6,438
- Cash -€10,262
no longer reported in 2024 (was €10,262)
mainly Trade debts (-€41,238) and Other debts (-€12,904)
- Receivables within one year -€1,319
down €1,319 (-20.2%), from €6,524 to €5,205
of which Trade receivables: -€1,406
- Trade debts -€41,238
down €41,238 (-96.5%), from €42,753 to €1,515
- Profit (loss) carried forward +€21,702
up €21,702 (+54.3%), from -€39,941 to -€18,239
- Other debts -€12,904
down €12,904 (-76.4%), from €16,881 to €3,977
- Short-term financial debts -€1,379
no longer reported in 2024 (was €1,379)
- Gross operating margin +€13,288
up €13,288 (+67.4%), from €19,725 to €33,013
- Depreciation -€4,716
no longer reported in 2024 (was €4,716)
- Staff costs -€2,663
down €2,663 (-98.5%), from €2,704 to €41
- Financial charges -€1,419
down €1,419 (-78.5%), from €1,807 to €389
- Other operating charges -€1,000
no longer reported in 2024 (was €1,000)
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,532 | €7,714 | -€33,819 | -81.4% |
| Fixed assets | 21/28 | €13,390 | €2,508 | -€10,881 | -81.3% |
| Tangible fixed assets | 22/27 | €10,881 | - | -€10,881 | |
| Furniture and vehicles | 24 | €4,444 | - | -€4,444 | |
| Other tangible fixed assets | 26 | €6,438 | - | -€6,438 | |
| Financial fixed assets | 28 | €2,508 | €2,508 | = | 0.0% |
| Current assets | 29/58 | €28,142 | €5,205 | -€22,937 | -81.5% |
| Stocks and contracts in progress | 3 | €11,357 | - | -€11,357 | |
| Stocks | 30/36 | €11,357 | - | -€11,357 | |
| Amounts receivable within one year | 40/41 | €6,524 | €5,205 | -€1,319 | -20.2% |
| Trade receivables | 40 | €1,406 | - | -€1,406 | |
| Other amounts receivable | 41 | €5,117 | €5,205 | +€88 | +1.7% |
| Cash at bank and in hand | 54/58 | €10,262 | - | -€10,262 | |
| Total equity and liabilities | 10/49 | €41,532 | €7,714 | -€33,819 | -81.4% |
| Equity | 10/15 | -€19,481 | €2,221 | +€21,702 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,941 | -€18,239 | +€21,702 | +54.3% |
| Amounts payable | 17/49 | €61,013 | €5,492 | -€55,521 | -91.0% |
| Amounts payable within one year | 42/48 | €61,013 | €5,492 | -€55,521 | -91.0% |
| Financial debts | 43 | €1,379 | - | -€1,379 | |
| Credit institutions | 430/8 | €1,379 | - | -€1,379 | |
| Trade debts | 44 | €42,753 | €1,515 | -€41,238 | -96.5% |
| Suppliers | 440/4 | €42,753 | €1,515 | -€41,238 | -96.5% |
| Other amounts payable | 47/48 | €16,881 | €3,977 | -€12,904 | -76.4% |
| Remuneration, social security and pensions | 62 | €2,704 | €41 | -€2,663 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,716 | - | -€4,716 | |
| Other operating charges | 640/8 | €1,000 | - | -€1,000 | |
| Non-recurring operating charges | 66A | - | €10,881 | +€10,881 | |
| Gross operating margin | 9900 | €19,725 | €33,013 | +€13,288 | +67.4% |
| Operating profit (loss) | 9901 | €11,305 | €22,091 | +€10,786 | +95.4% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,807 | €389 | -€1,419 | -78.5% |
| Recurring financial charges | 65 | €1,807 | €389 | -€1,419 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | €9,505 | €21,702 | +€12,197 | +128.3% |
| Profit (loss) for the period | 9904 | €9,505 | €21,702 | +€12,197 | +128.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,505 | €21,702 | +€12,197 | +128.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.