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L&A Solutions: 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.

What changed

L&A Solutions

BE 1017.755.177
NACE 42.220, Construction of utility projects for electricity and telecommunications
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,287
2024 · -€2,149-€1,137
Equity
€4,564
2024 · €7,851-€3,287
Cash
€4,486
2024 · -+€4,486
Balance sheet total
€4,564
2024 · €10,394-€5,829

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€10,315

    down €10,315 (-99.2%), from €10,394 to €78

  • Cash +€4,486

    new in 2025: €4,486

    mainly Receivables within one year (+€10,315)

Equity and liabilities
  • Profit (loss) carried forward -€3,287

    down €3,287 (-153%), from -€2,149 to -€5,436

  • Other debts -€2,318

    no longer reported in 2025 (was €2,318)

  • Trade debts -€225

    no longer reported in 2025 (was €225)

Income statement
  • Gross operating margin -€1,942

    down €1,942 (-152%), from -€1,275 to -€3,217

  • Depreciation -€874

    no longer reported in 2025 (was €874)

  • Financial charges +€70

    new in 2025: €70

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,149
Gross operating margin -€1,942
Depreciation +€874
Financial charges -€70
Result 2025 -€3,287
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€4,486
Investment €0
Financing €0
Cash 2024 €0
Net result for the year -€3,287
Receivables within one year +€10,315
Trade debts -€225
Other debts -€2,318
Cash 2025 €4,486
brings cash intakes cash out
Every line side by side 22 lines
Line Code 2024 2025 Change %
Total assets 20/58 €10,394 €4,564 -€5,829 -56.1%
Current assets 29/58 €10,394 €4,564 -€5,829 -56.1%
Amounts receivable within one year 40/41 €10,394 €78 -€10,315 -99.2%
Other amounts receivable 41 €10,394 €78 -€10,315 -99.2%
Cash at bank and in hand 54/58 - €4,486 +€4,486
Total equity and liabilities 10/49 €10,394 €4,564 -€5,829 -56.1%
Equity 10/15 €7,851 €4,564 -€3,287 -41.9%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€2,149 -€5,436 -€3,287 -153%
Amounts payable 17/49 €2,543 - -€2,543
Amounts payable within one year 42/48 €2,543 - -€2,543
Trade debts 44 €225 - -€225
Suppliers 440/4 €225 - -€225
Other amounts payable 47/48 €2,318 - -€2,318
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €874 - -€874
Gross operating margin 9900 -€1,275 -€3,217 -€1,942 -152%
Operating profit (loss) 9901 -€2,149 -€3,217 -€1,068 -49.7%
Financial charges 65/66B - €70 +€70
Recurring financial charges 65 - €70 +€70
Profit (loss) for the period before taxes 9903 -€2,149 -€3,287 -€1,137 -52.9%
Profit (loss) for the period 9904 -€2,149 -€3,287 -€1,137 -52.9%
Profit (loss) for the period to be appropriated 9905 -€2,149 -€3,287 -€1,137 -52.9%

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 13 October 2026 via checked.be.