LAAJILA: 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.
LAAJILA
Largest movements
- Receivables within one year +€55,410
up €55,410 (+169%), from €32,786 to €88,197
of which Other amounts receivable: +€53,290
- Cash +€24,885
up €24,885 (+323%), from €7,701 to €32,586
mainly Net result for the year (+€62,358) and Tax, wage and social debts (+€18,067)
- Tangible fixed assets +€1,571
up €1,571 (+169%), from €931 to €2,502
- Reserves +€62,000
up €62,000 (+238%), from €26,000 to €88,000
- Tax, wage and social debts +€18,067
up €18,067 (+147%), from €12,259 to €30,326
- Trade debts +€1,668
up €1,668 (+180%), from €927 to €2,595
- Gross operating margin +€39,772
up €39,772 (+86.4%), from €46,015 to €85,787
- Taxes +€9,297
up €9,297 (+65.7%), from €14,153 to €23,450
- Financial income +€859
new in 2025: €859
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 | €41,513 | €123,562 | +€82,049 | +198% |
| Fixed assets | 21/28 | €931 | €2,502 | +€1,571 | +169% |
| Tangible fixed assets | 22/27 | €931 | €2,502 | +€1,571 | +169% |
| Furniture and vehicles | 24 | €931 | €2,502 | +€1,571 | +169% |
| Current assets | 29/58 | €40,582 | €121,060 | +€80,478 | +198% |
| Amounts receivable within one year | 40/41 | €32,786 | €88,197 | +€55,410 | +169% |
| Trade receivables | 40 | €29,340 | €31,460 | +€2,120 | +7.2% |
| Other amounts receivable | 41 | €3,447 | €56,737 | +€53,290 | +1,546% |
| Cash at bank and in hand | 54/58 | €7,701 | €32,586 | +€24,885 | +323% |
| Deferred charges and accrued income | 490/1 | €95 | €277 | +€183 | +193% |
| Total equity and liabilities | 10/49 | €41,513 | €123,562 | +€82,049 | +198% |
| Equity | 10/15 | €28,284 | €90,641 | +€62,358 | +220% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €26,000 | €88,000 | +€62,000 | +238% |
| Distributable reserves | 133 | €26,000 | €88,000 | +€62,000 | +238% |
| Profit (loss) carried forward | 14 | €1,084 | €1,441 | +€358 | +33.0% |
| Amounts payable | 17/49 | €13,230 | €32,921 | +€19,691 | +149% |
| Amounts payable within one year | 42/48 | €13,230 | €32,921 | +€19,691 | +149% |
| Trade debts | 44 | €927 | €2,595 | +€1,668 | +180% |
| Suppliers | 440/4 | €927 | €2,595 | +€1,668 | +180% |
| Taxes, remuneration and social security | 45 | €12,259 | €30,326 | +€18,067 | +147% |
| Taxes | 450/3 | €12,259 | €30,326 | +€18,067 | +147% |
| Other amounts payable | 47/48 | €44 | - | -€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225 | €759 | +€535 | +238% |
| Gross operating margin | 9900 | €46,015 | €85,787 | +€39,772 | +86.4% |
| Operating profit (loss) | 9901 | €45,790 | €85,027 | +€39,237 | +85.7% |
| Financial income | 75/76B | - | €859 | +€859 | |
| Recurring financial income | 75 | - | €859 | +€859 | |
| Financial charges | 65/66B | €53 | €79 | +€26 | +48.2% |
| Recurring financial charges | 65 | €53 | €79 | +€26 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €45,737 | €85,807 | +€40,071 | +87.6% |
| Income taxes | 67/77 | €14,153 | €23,450 | +€9,297 | +65.7% |
| Profit (loss) for the period | 9904 | €31,584 | €62,358 | +€30,774 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,584 | €62,358 | +€30,774 | +97.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.