LA (Lessons and advice): 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.
LA (Lessons and advice)
Largest movements
- Receivables within one year +€5,773
up €5,773 (+493%), from €1,172 to €6,945
- Cash +€2,248
up €2,248 (+12.8%), from €17,507 to €19,755
mainly Tax, wage and social debts (+€4,786) and Net result for the year (+€3,411)
- Tangible fixed assets +€1,637
up €1,637 (+186%), from €882 to €2,519
- Deferred charges and accrued income +€449
up €449 (+104%), from €431 to €880
- Tax, wage and social debts +€4,786
up €4,786 (+88.9%), from €5,384 to €10,170
- Reserves +€3,411
up €3,411 (+40.7%), from €8,382 to €11,792
- Other debts +€2,482
new in 2025: €2,482
- Trade debts -€572
down €572 (-63.3%), from €903 to €331
- Gross operating margin +€10,660
up €10,660 (+644%), from €1,657 to €12,317
- Taxes +€6,808
up €6,808 (+860%), from €792 to €7,599
- Depreciation +€559
up €559 (+1,420%), from €39 to €599
- Other operating charges +€528
up €528 (+419%), from €126 to €654
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 | €19,991 | €30,098 | +€10,108 | +50.6% |
| Fixed assets | 21/28 | €882 | €2,519 | +€1,637 | +186% |
| Tangible fixed assets | 22/27 | €882 | €2,519 | +€1,637 | +186% |
| Furniture and vehicles | 24 | €882 | €2,519 | +€1,637 | +186% |
| Current assets | 29/58 | €19,109 | €27,579 | +€8,470 | +44.3% |
| Amounts receivable within one year | 40/41 | €1,172 | €6,945 | +€5,773 | +493% |
| Trade receivables | 40 | €1,172 | €6,945 | +€5,773 | +493% |
| Cash at bank and in hand | 54/58 | €17,507 | €19,755 | +€2,248 | +12.8% |
| Deferred charges and accrued income | 490/1 | €431 | €880 | +€449 | +104% |
| Total equity and liabilities | 10/49 | €19,991 | €30,098 | +€10,108 | +50.6% |
| Equity | 10/15 | €13,382 | €16,792 | +€3,411 | +25.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,382 | €11,792 | +€3,411 | +40.7% |
| Distributable reserves | 133 | €8,382 | €11,792 | +€3,411 | +40.7% |
| Amounts payable | 17/49 | €6,609 | €13,306 | +€6,697 | +101% |
| Amounts payable within one year | 42/48 | €6,287 | €12,984 | +€6,697 | +107% |
| Trade debts | 44 | €903 | €331 | -€572 | -63.3% |
| Suppliers | 440/4 | €903 | €331 | -€572 | -63.3% |
| Taxes, remuneration and social security | 45 | €5,384 | €10,170 | +€4,786 | +88.9% |
| Taxes | 450/3 | €5,384 | €10,170 | +€4,786 | +88.9% |
| Other amounts payable | 47/48 | - | €2,482 | +€2,482 | |
| Accrued charges and deferred income | 492/3 | €322 | €322 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39 | €599 | +€559 | +1,420% |
| Other operating charges | 640/8 | €126 | €654 | +€528 | +419% |
| Gross operating margin | 9900 | €1,657 | €12,317 | +€10,660 | +644% |
| Operating profit (loss) | 9901 | €1,491 | €11,064 | +€9,573 | +642% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €84 | €54 | -€30 | -35.9% |
| Recurring financial charges | 65 | €84 | €54 | -€30 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €1,407 | €11,010 | +€9,603 | +683% |
| Income taxes | 67/77 | €792 | €7,599 | +€6,808 | +860% |
| Profit (loss) for the period | 9904 | €615 | €3,411 | +€2,796 | +454% |
| Profit (loss) for the period to be appropriated | 9905 | €615 | €3,411 | +€2,796 | +454% |
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 28 October 2026 via checked.be.