L.A. TELECOM: 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. TELECOM
Largest movements
- Cash -€44,490
down €44,490 (-90.0%), from €49,443 to €4,953
mainly Net result for the year (-€62,823) and Trade debts (-€305)
- Stocks and contracts -€1,020
down €1,020 (-70.4%), from €1,449 to €428
- Receivables within one year -€717
down €717 (-12.4%), from €5,799 to €5,081
of which Other amounts receivable: -€769
- Profit (loss) carried forward -€62,823
down €62,823 (-54.7%), from -€114,930 to -€177,753
- Tax, wage and social debts +€9,989
up €9,989 (+33.6%), from €29,719 to €39,707
- Other debts +€6,912
up €6,912 (+55.7%), from €12,410 to €19,322
- Purchases and services +€109,958
new in 2025: €109,958
- Gross operating margin -€68,842
down €68,842, from €18,025 to -€50,817
- Turnover +€52,126
new in 2025: €52,126
- Taxes +€1,972
up €1,972 (+22.7%), from €8,684 to €10,656
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
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 | €71,439 | €25,211 | -€46,228 | -64.7% |
| Fixed assets | 21/28 | €14,748 | €14,748 | = | 0.0% |
| Financial fixed assets | 28 | €14,748 | €14,748 | = | 0.0% |
| Current assets | 29/58 | €56,691 | €10,463 | -€46,228 | -81.5% |
| Stocks and contracts in progress | 3 | €1,449 | €428 | -€1,020 | -70.4% |
| Stocks | 30/36 | €1,449 | €428 | -€1,020 | -70.4% |
| Amounts receivable within one year | 40/41 | €5,799 | €5,081 | -€717 | -12.4% |
| Trade receivables | 40 | - | €52 | +€52 | |
| Other amounts receivable | 41 | €5,799 | €5,030 | -€769 | -13.3% |
| Cash at bank and in hand | 54/58 | €49,443 | €4,953 | -€44,490 | -90.0% |
| Total equity and liabilities | 10/49 | €71,439 | €25,211 | -€46,228 | -64.7% |
| Equity | 10/15 | -€77,144 | -€139,967 | -€62,823 | -81.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,194 | €19,194 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,306 | €9,306 | = | 0.0% |
| Distributable reserves | 133 | €9,888 | €9,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,930 | -€177,753 | -€62,823 | -54.7% |
| Amounts payable | 17/49 | €148,583 | €165,178 | +€16,595 | +11.2% |
| Amounts payable within one year | 42/48 | €148,583 | €165,178 | +€16,595 | +11.2% |
| Financial debts | 43 | €26,481 | €26,480 | -€0 | 0.0% |
| Credit institutions | 430/8 | €26,481 | €26,480 | -€0 | 0.0% |
| Trade debts | 44 | €79,974 | €79,668 | -€305 | -0.4% |
| Suppliers | 440/4 | €79,974 | €79,668 | -€305 | -0.4% |
| Taxes, remuneration and social security | 45 | €29,719 | €39,707 | +€9,989 | +33.6% |
| Remuneration and social security | 454/9 | €29,719 | €39,707 | +€9,989 | +33.6% |
| Other amounts payable | 47/48 | €12,410 | €19,322 | +€6,912 | +55.7% |
| Turnover | 70 | - | €52,126 | +€52,126 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €109,958 | +€109,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | - | -€332 | |
| Other operating charges | 640/8 | €859 | €1,270 | +€411 | +47.8% |
| Gross operating margin | 9900 | €18,025 | -€50,817 | -€68,842 | |
| Operating profit (loss) | 9901 | €16,834 | -€52,088 | -€68,922 | |
| Financial charges | 65/66B | €121 | €79 | -€41 | -34.3% |
| Recurring financial charges | 65 | €121 | €79 | -€41 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €16,713 | -€52,167 | -€68,880 | |
| Income taxes | 67/77 | €8,684 | €10,656 | +€1,972 | +22.7% |
| Profit (loss) for the period | 9904 | €8,029 | -€62,823 | -€70,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,029 | -€62,823 | -€70,852 |
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 17 October 2026 via checked.be.