La-Lou: 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-Lou
Largest movements
- Cash +€22,143
up €22,143 (+44.0%), from €50,378 to €72,521
mainly Net result for the year (+€26,297) and Trade debts (+€2,453)
- Deferred charges and accrued income +€2,769
up €2,769 (+895.2%), from €309 to €3,078
- Tangible fixed assets +€2,505
new in 2025: €2,505
- Reserves +€27,189
up €27,189 (+71.6%), from €38,000 to €65,189
- Other debts -€2,649
down €2,649 (-38.0%), from €6,969 to €4,319
- Trade debts +€2,453
up €2,453 (+94.6%), from €2,592 to €5,045
- Tax, wage and social debts +€1,572
up €1,572 (+17.0%), from €9,223 to €10,795
- Profit (loss) carried forward -€892
down €892 (-100.0%), from €892 to €0
- Gross operating margin -€1,111
down €1,111 (-3.0%), from €36,830 to €35,719
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.
Cash bridge derived
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 | €60,676 | €88,348 | +€27,672 | +45.6% |
| Fixed assets | 21/28 | - | €2,505 | +€2,505 | |
| Tangible fixed assets | 22/27 | - | €2,505 | +€2,505 | |
| Furniture and vehicles | 24 | - | €2,505 | +€2,505 | |
| Current assets | 29/58 | €60,676 | €85,843 | +€25,167 | +41.5% |
| Amounts receivable within one year | 40/41 | €9,989 | €10,244 | +€255 | +2.6% |
| Trade receivables | 40 | €9,989 | €10,244 | +€255 | +2.6% |
| Cash at bank and in hand | 54/58 | €50,378 | €72,521 | +€22,143 | +44.0% |
| Deferred charges and accrued income | 490/1 | €309 | €3,078 | +€2,769 | +895.2% |
| Total equity and liabilities | 10/49 | €60,676 | €88,348 | +€27,672 | +45.6% |
| Equity | 10/15 | €41,892 | €68,189 | +€26,297 | +62.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €65,189 | +€27,189 | +71.6% |
| Distributable reserves | 133 | €38,000 | €65,189 | +€27,189 | +71.6% |
| Profit (loss) carried forward | 14 | €892 | €0 | -€892 | -100.0% |
| Amounts payable | 17/49 | €18,783 | €20,159 | +€1,375 | +7.3% |
| Amounts payable within one year | 42/48 | €18,783 | €20,159 | +€1,375 | +7.3% |
| Trade debts | 44 | €2,592 | €5,045 | +€2,453 | +94.6% |
| Suppliers | 440/4 | €2,592 | €5,045 | +€2,453 | +94.6% |
| Taxes, remuneration and social security | 45 | €9,223 | €10,795 | +€1,572 | +17.0% |
| Taxes | 450/3 | €9,223 | €10,795 | +€1,572 | +17.0% |
| Other amounts payable | 47/48 | €6,969 | €4,319 | -€2,649 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €294 | +€294 | |
| Other operating charges | 640/8 | €118 | €315 | +€197 | +166.9% |
| Gross operating margin | 9900 | €36,830 | €35,719 | -€1,111 | -3.0% |
| Operating profit (loss) | 9901 | €36,712 | €35,110 | -€1,602 | -4.4% |
| Financial charges | 65/66B | €162 | €204 | +€42 | +25.6% |
| Recurring financial charges | 65 | €162 | €204 | +€42 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €36,550 | €34,906 | -€1,643 | -4.5% |
| Income taxes | 67/77 | €8,375 | €8,609 | +€235 | +2.8% |
| Profit (loss) for the period | 9904 | €28,175 | €26,297 | -€1,878 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,175 | €26,297 | -€1,878 | -6.7% |
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 9 October 2026 via checked.be.