L.A.G. 2000: 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.G. 2000
Largest movements
- Cash +€4,195
up €4,195 (+22.1%), from €18,958 to €23,153
mainly Net result for the year (+€15,639)
- Receivables within one year +€1,774
up €1,774, from €0 to €1,774
of which Trade receivables: +€1,774
- Profit (loss) carried forward +€15,639
up €15,639 (+26.1%), from -€59,807 to -€44,168
- Trade debts -€7,380
down €7,380 (-27.0%), from €27,342 to €19,962
- Tax, wage and social debts -€1,970
down €1,970 (-46.3%), from €4,259 to €2,288
- Purchases and services -€93,682
no longer reported in 2024 (was €93,682)
- Gross operating margin +€15,116
up €15,116 (+1,860%), from €812 to €15,928
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.
Derived cash bridge
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 | €83,769 | €89,738 | +€5,969 | +7.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €83,769 | €89,738 | +€5,969 | +7.1% |
| Stocks and contracts in progress | 3 | €64,811 | €64,811 | = | 0.0% |
| Stocks | 30/36 | €64,811 | €64,811 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €1,774 | +€1,774 | |
| Trade receivables | 40 | €0 | €1,774 | +€1,774 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €18,958 | €23,153 | +€4,195 | +22.1% |
| Total equity and liabilities | 10/49 | €83,769 | €89,738 | +€5,969 | +7.1% |
| Equity | 10/15 | -€41,215 | -€25,576 | +€15,639 | +37.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Profit (loss) carried forward | 14 | -€59,807 | -€44,168 | +€15,639 | +26.1% |
| Amounts payable | 17/49 | €124,984 | €115,313 | -€9,671 | -7.7% |
| Amounts payable within one year | 42/48 | €124,984 | €115,313 | -€9,671 | -7.7% |
| Trade debts | 44 | €27,342 | €19,962 | -€7,380 | -27.0% |
| Suppliers | 440/4 | €27,342 | €19,962 | -€7,380 | -27.0% |
| Taxes, remuneration and social security | 45 | €4,259 | €2,288 | -€1,970 | -46.3% |
| Taxes | 450/3 | €4,259 | €2,288 | -€1,970 | -46.3% |
| Other amounts payable | 47/48 | €93,383 | €93,063 | -€320 | -0.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,682 | - | -€93,682 | |
| Other operating charges | 640/8 | €232 | €235 | +€3 | +1.3% |
| Gross operating margin | 9900 | €812 | €15,928 | +€15,116 | +1,860% |
| Operating profit (loss) | 9901 | €581 | €15,694 | +€15,113 | +2,602% |
| Financial charges | 65/66B | €151 | €54 | -€96 | -63.9% |
| Recurring financial charges | 65 | €151 | €54 | -€96 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €430 | €15,639 | +€15,209 | +3,537% |
| Profit (loss) for the period | 9904 | €430 | €15,639 | +€15,209 | +3,537% |
| Profit (loss) for the period to be appropriated | 9905 | €430 | €15,639 | +€15,209 | +3,537% |
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 28 October 2026 via checked.be.