LA² Soft Engineering: 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.
LA² Soft Engineering
Largest movements
- Cash -€13,262
down €13,262 (-35.7%), from €37,191 to €23,928
mainly Net result for the year (-€15,782) and Receivables within one year (-€2,837)
- Receivables within one year +€2,837
up €2,837 (+21.2%), from €13,361 to €16,198
of which Other amounts receivable: +€1,479
- Tangible fixed assets -€562
down €562 (-47.0%), from €1,197 to €635
- Profit (loss) carried forward -€15,782
down €15,782 (-44.3%), from €35,586 to €19,804
- Trade debts +€6,319
up €6,319 (+6582.0%), from €96 to €6,415
- Accrued charges and deferred income -€2,056
down €2,056 (-62.9%), from €3,267 to €1,211
- Gross operating margin -€10,909
down €10,909 (-279.7%), from -€3,900 to -€14,810
- Other operating charges +€324
new in 2025: €324
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 | €53,181 | €41,719 | -€11,462 | -21.6% |
| Fixed assets | 21/28 | €1,197 | €635 | -€562 | -47.0% |
| Tangible fixed assets | 22/27 | €1,197 | €635 | -€562 | -47.0% |
| Furniture and vehicles | 24 | €1,197 | €635 | -€562 | -47.0% |
| Current assets | 29/58 | €51,984 | €41,085 | -€10,899 | -21.0% |
| Amounts receivable within one year | 40/41 | €13,361 | €16,198 | +€2,837 | +21.2% |
| Trade receivables | 40 | €96 | €1,454 | +€1,358 | +1415.0% |
| Other amounts receivable | 41 | €13,265 | €14,744 | +€1,479 | +11.1% |
| Cash at bank and in hand | 54/58 | €37,191 | €23,928 | -€13,262 | -35.7% |
| Deferred charges and accrued income | 490/1 | €1,432 | €958 | -€474 | -33.1% |
| Total equity and liabilities | 10/49 | €53,181 | €41,719 | -€11,462 | -21.6% |
| Equity | 10/15 | €49,596 | €33,814 | -€15,782 | -31.8% |
| Contributions | 10/11 | €14,010 | €14,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,586 | €19,804 | -€15,782 | -44.3% |
| Amounts payable | 17/49 | €3,585 | €7,906 | +€4,320 | +120.5% |
| Amounts payable within one year | 42/48 | €318 | €6,694 | +€6,376 | +2004.8% |
| Trade debts | 44 | €96 | €6,415 | +€6,319 | +6582.0% |
| Suppliers | 440/4 | €96 | €6,415 | +€6,319 | +6582.0% |
| Other amounts payable | 47/48 | €222 | €280 | +€58 | +26.0% |
| Accrued charges and deferred income | 492/3 | €3,267 | €1,211 | -€2,056 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €562 | -€135 | -19.4% |
| Other operating charges | 640/8 | - | €324 | +€324 | |
| Gross operating margin | 9900 | -€3,900 | -€14,810 | -€10,909 | -279.7% |
| Operating profit (loss) | 9901 | -€4,598 | -€15,696 | -€11,098 | -241.4% |
| Financial charges | 65/66B | €60 | €86 | +€26 | +43.7% |
| Recurring financial charges | 65 | €60 | €86 | +€26 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,658 | -€15,782 | -€11,125 | -238.8% |
| Profit (loss) for the period | 9904 | -€4,658 | -€15,782 | -€11,125 | -238.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,658 | -€15,782 | -€11,125 | -238.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.