LA 96: 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.
LA 96
Largest movements
- Tangible fixed assets +€38,781
up €38,781 (+129.9%), from €29,844 to €68,624
of which Assets under construction and advance payments: +€36,538
- Receivables within one year +€6,389
up €6,389 (+86.7%), from €7,371 to €13,759
- Other debts +€53,987
up €53,987 (+118.6%), from €45,532 to €99,518
- Reserves -€51,428
down €51,428 (-100.0%), from €51,428 to €0
- Profit (loss) carried forward +€39,595
up €39,595 (+55.7%), from -€71,032 to -€31,437
- Tax, wage and social debts +€2,880
up €2,880 (+118.5%), from €2,431 to €5,311
- Gross operating margin -€1,029
down €1,029 (-13.5%), from -€7,612 to -€8,641
- Other operating charges +€663
up €663 (+33.3%), from €1,991 to €2,654
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 | €38,027 | €83,061 | +€45,034 | +118.4% |
| Fixed assets | 21/28 | €29,844 | €68,624 | +€38,781 | +129.9% |
| Tangible fixed assets | 22/27 | €29,844 | €68,624 | +€38,781 | +129.9% |
| Land and buildings | 22 | €10,500 | €10,098 | -€402 | -3.8% |
| Furniture and vehicles | 24 | €2,727 | €5,372 | +€2,645 | +97.0% |
| Assets under construction and advance payments | 27 | €16,617 | €53,155 | +€36,538 | +219.9% |
| Current assets | 29/58 | €8,183 | €14,437 | +€6,254 | +76.4% |
| Amounts receivable within one year | 40/41 | €7,371 | €13,759 | +€6,389 | +86.7% |
| Other amounts receivable | 41 | €7,371 | €13,759 | +€6,389 | +86.7% |
| Cash at bank and in hand | 54/58 | €812 | €677 | -€135 | -16.6% |
| Total equity and liabilities | 10/49 | €38,027 | €83,061 | +€45,034 | +118.4% |
| Equity | 10/15 | -€9,936 | -€21,769 | -€11,832 | -119.1% |
| Contributions | 10/11 | €9,668 | €9,668 | = | 0.0% |
| Reserves | 13 | €51,428 | €0 | -€51,428 | -100.0% |
| Distributable reserves | 133 | €51,428 | €0 | -€51,428 | -100.0% |
| Profit (loss) carried forward | 14 | -€71,032 | -€31,437 | +€39,595 | +55.7% |
| Amounts payable | 17/49 | €47,963 | €104,830 | +€56,867 | +118.6% |
| Amounts payable within one year | 42/48 | €47,963 | €104,830 | +€56,867 | +118.6% |
| Taxes, remuneration and social security | 45 | €2,431 | €5,311 | +€2,880 | +118.5% |
| Taxes | 450/3 | €2,431 | €5,311 | +€2,880 | +118.5% |
| Other amounts payable | 47/48 | €45,532 | €99,518 | +€53,987 | +118.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €402 | = | 0.0% |
| Other operating charges | 640/8 | €1,991 | €2,654 | +€663 | +33.3% |
| Gross operating margin | 9900 | -€7,612 | -€8,641 | -€1,029 | -13.5% |
| Operating profit (loss) | 9901 | -€10,006 | -€11,697 | -€1,692 | -16.9% |
| Financial charges | 65/66B | €164 | €135 | -€29 | -17.9% |
| Recurring financial charges | 65 | €164 | €135 | -€29 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,170 | -€11,832 | -€1,662 | -16.3% |
| Profit (loss) for the period | 9904 | -€10,170 | -€11,832 | -€1,662 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,170 | -€11,832 | -€1,662 | -16.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.