LA-NIE: 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-NIE
Largest movements
- Tangible fixed assets +€9,669
up €9,669 (+1,112%), from €870 to €10,538
of which Furniture and vehicles: +€9,919
- Cash +€2,040
up €2,040 (+17.0%), from €11,996 to €14,036
mainly Other debts (+€19,448) and Depreciation (+€1,075)
- Receivables within one year -€573
down €573 (-36.8%), from €1,557 to €984
- Other debts +€19,448
up €19,448 (+142%), from €13,742 to €33,190
- Profit (loss) carried forward -€7,406
down €7,406 (-57.0%), from -€13,005 to -€20,411
- Advances received -€1,166
no longer reported in 2025 (was €1,166)
- Trade debts +€546
up €546 (+26.9%), from €2,032 to €2,579
- Gross operating margin -€2,502
down €2,502 (-75.9%), from -€3,298 to -€5,800
- Depreciation +€589
up €589 (+121%), from €486 to €1,075
- Financial income -€165
down €165 (-57.0%), from €289 to €124
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 | €16,423 | €27,630 | +€11,207 | +68.2% |
| Fixed assets | 21/28 | €870 | €10,538 | +€9,669 | +1,112% |
| Tangible fixed assets | 22/27 | €870 | €10,538 | +€9,669 | +1,112% |
| Plant, machinery and equipment | 23 | €417 | €167 | -€250 | -59.9% |
| Furniture and vehicles | 24 | €453 | €10,371 | +€9,919 | +2,192% |
| Current assets | 29/58 | €15,553 | €17,091 | +€1,538 | +9.9% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,557 | €984 | -€573 | -36.8% |
| Trade receivables | 40 | €1,557 | €984 | -€573 | -36.8% |
| Cash at bank and in hand | 54/58 | €11,996 | €14,036 | +€2,040 | +17.0% |
| Deferred charges and accrued income | 490/1 | - | €71 | +€71 | |
| Total equity and liabilities | 10/49 | €16,423 | €27,630 | +€11,207 | +68.2% |
| Equity | 10/15 | -€6,805 | -€14,211 | -€7,406 | -109% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,005 | -€20,411 | -€7,406 | -57.0% |
| Amounts payable | 17/49 | €23,227 | €41,841 | +€18,613 | +80.1% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,225 | €36,823 | +€18,598 | +102% |
| Trade debts | 44 | €2,032 | €2,579 | +€546 | +26.9% |
| Suppliers | 440/4 | €2,032 | €2,579 | +€546 | +26.9% |
| Advances received on contracts in progress | 46 | €1,166 | - | -€1,166 | |
| Taxes, remuneration and social security | 45 | €1,285 | €1,055 | -€230 | -17.9% |
| Taxes | 450/3 | €1,285 | €1,055 | -€230 | -17.9% |
| Other amounts payable | 47/48 | €13,742 | €33,190 | +€19,448 | +142% |
| Accrued charges and deferred income | 492/3 | €2 | €17 | +€15 | +624% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €1,075 | +€589 | +121% |
| Other operating charges | 640/8 | €387 | €435 | +€48 | +12.4% |
| Gross operating margin | 9900 | -€3,298 | -€5,800 | -€2,502 | -75.9% |
| Operating profit (loss) | 9901 | -€4,171 | -€7,310 | -€3,139 | -75.3% |
| Financial income | 75/76B | €289 | €124 | -€165 | -57.0% |
| Recurring financial income | 75 | €289 | €124 | -€165 | -57.0% |
| Financial charges | 65/66B | €210 | €220 | +€10 | +5.0% |
| Recurring financial charges | 65 | €210 | €220 | +€10 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,092 | -€7,406 | -€3,314 | -81.0% |
| Profit (loss) for the period | 9904 | -€4,092 | -€7,406 | -€3,314 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,092 | -€7,406 | -€3,314 | -81.0% |
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 20 October 2026 via checked.be.