LAAG: 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.
LAAG
Largest movements
- Receivables within one year +€81,680
up €81,680 (+352.0%), from €23,204 to €104,885
of which Trade receivables: +€92,785
- Other debts +€33,264
new in 2024: €33,264
- Profit (loss) carried forward +€25,118
up €25,118 (+113.1%), from €22,204 to €47,323
- Tax, wage and social debts +€24,344
new in 2024: €24,344
- Gross operating margin +€10,497
up €10,497 (+47.3%), from €22,204 to €32,702
- Taxes +€6,494
new in 2024: €6,494
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 | €23,204 | €105,931 | +€82,727 | +356.5% |
| Current assets | 29/58 | €23,204 | €105,931 | +€82,727 | +356.5% |
| Amounts receivable within one year | 40/41 | €23,204 | €104,885 | +€81,680 | +352.0% |
| Trade receivables | 40 | €12,100 | €104,885 | +€92,785 | +766.8% |
| Other amounts receivable | 41 | €11,104 | - | -€11,104 | |
| Cash at bank and in hand | 54/58 | - | €1,047 | +€1,047 | |
| Total equity and liabilities | 10/49 | €23,204 | €105,931 | +€82,727 | +356.5% |
| Equity | 10/15 | €23,204 | €48,323 | +€25,118 | +108.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | - | -€1,000 | |
| Share premium | 1100/10 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €22,204 | €47,323 | +€25,118 | +113.1% |
| Amounts payable | 17/49 | - | €57,609 | +€57,609 | |
| Amounts payable within one year | 42/48 | - | €57,609 | +€57,609 | |
| Taxes, remuneration and social security | 45 | - | €24,344 | +€24,344 | |
| Taxes | 450/3 | - | €24,344 | +€24,344 | |
| Other amounts payable | 47/48 | - | €33,264 | +€33,264 | |
| Gross operating margin | 9900 | €22,204 | €32,702 | +€10,497 | +47.3% |
| Operating profit (loss) | 9901 | €22,204 | €32,702 | +€10,497 | +47.3% |
| Financial charges | 65/66B | - | €230 | +€230 | |
| Recurring financial charges | 65 | - | €230 | +€230 | |
| Profit (loss) for the period before taxes | 9903 | €22,204 | €32,471 | +€10,267 | +46.2% |
| Income taxes | 67/77 | - | €6,494 | +€6,494 | |
| Profit (loss) for the period | 9904 | €22,204 | €25,977 | +€3,773 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,204 | €25,977 | +€3,773 | +17.0% |
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 5 October 2026 via checked.be.