Laali Guras: what changed
Laali Guras
Largest movements
- Cash +€21,796
up €21,796 (+37.9%), from €57,584 to €79,380
mainly Net result for the year (+€22,768) and Other debts (+€19,001)
- Tangible fixed assets -€14,892
down €14,892 (-7.3%), from €204,680 to €189,788
of which Land and buildings: -€14,558
- Receivables within one year +€4,239
up €4,239 (+33.5%), from €12,642 to €16,882
of which Trade receivables: +€4,971
- Other debts +€19,001
up €19,001 (+49.2%), from €38,617 to €57,618
- Debts after one year -€13,533
down €13,533 (-11.3%), from €120,091 to €106,558
- Trade debts +€6,969
up €6,969 (+282%), from €2,473 to €9,442
- Reserves -€5,517
down €5,517 (-8.0%), from €68,575 to €63,058
- Gross operating margin +€21,507
up €21,507 (+21.7%), from €99,287 to €120,794
- Taxes +€6,709
up €6,709 (+283%), from €2,370 to €9,079
- Staff costs -€1,464
down €1,464 (-2.1%), from €68,896 to €67,431
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,906 | €286,144 | +€11,238 | +4.1% |
| Fixed assets | 21/28 | €204,680 | €189,788 | -€14,892 | -7.3% |
| Tangible fixed assets | 22/27 | €204,680 | €189,788 | -€14,892 | -7.3% |
| Land and buildings | 22 | €203,458 | €188,900 | -€14,558 | -7.2% |
| Plant, machinery and equipment | 23 | €1,221 | €888 | -€334 | -27.3% |
| Current assets | 29/58 | €70,226 | €96,357 | +€26,130 | +37.2% |
| Amounts receivable within one year | 40/41 | €12,642 | €16,882 | +€4,239 | +33.5% |
| Trade receivables | 40 | €0 | €4,971 | +€4,971 | |
| Other amounts receivable | 41 | €12,642 | €11,910 | -€732 | -5.8% |
| Cash at bank and in hand | 54/58 | €57,584 | €79,380 | +€21,796 | +37.9% |
| Deferred charges and accrued income | 490/1 | €0 | €95 | +€95 | |
| Total equity and liabilities | 10/49 | €274,906 | €286,144 | +€11,238 | +4.1% |
| Equity | 10/15 | €74,775 | €69,258 | -€5,517 | -7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,575 | €63,058 | -€5,517 | -8.0% |
| Distributable reserves | 133 | €68,575 | €63,058 | -€5,517 | -8.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €200,131 | €216,886 | +€16,755 | +8.4% |
| Amounts payable after more than one year | 17 | €120,091 | €106,558 | -€13,533 | -11.3% |
| Financial debts | 170/4 | €120,091 | €106,558 | -€13,533 | -11.3% |
| Amounts payable within one year | 42/48 | €80,041 | €108,937 | +€28,896 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €13,228 | €13,533 | +€305 | +2.3% |
| Trade debts | 44 | €2,473 | €9,442 | +€6,969 | +282% |
| Suppliers | 440/4 | €2,473 | €9,442 | +€6,969 | +282% |
| Taxes, remuneration and social security | 45 | €25,723 | €28,344 | +€2,620 | +10.2% |
| Taxes | 450/3 | €12,354 | €13,925 | +€1,571 | +12.7% |
| Remuneration and social security | 454/9 | €13,370 | €14,419 | +€1,049 | +7.8% |
| Other amounts payable | 47/48 | €38,617 | €57,618 | +€19,001 | +49.2% |
| Accrued charges and deferred income | 492/3 | - | €1,391 | +€1,391 | |
| Remuneration, social security and pensions | 62 | €68,896 | €67,431 | -€1,464 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,569 | €14,892 | +€323 | +2.2% |
| Other operating charges | 640/8 | €3,170 | €3,267 | +€97 | +3.1% |
| Gross operating margin | 9900 | €99,287 | €120,794 | +€21,507 | +21.7% |
| Operating profit (loss) | 9901 | €12,653 | €35,204 | +€22,551 | +178% |
| Financial income | 75/76B | €89 | €771 | +€683 | +770% |
| Recurring financial income | 75 | €89 | €771 | +€683 | +770% |
| Financial charges | 65/66B | €4,333 | €4,128 | -€204 | -4.7% |
| Recurring financial charges | 65 | €4,333 | €4,128 | -€204 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €8,409 | €31,847 | +€23,438 | +279% |
| Income taxes | 67/77 | €2,370 | €9,079 | +€6,709 | +283% |
| Profit (loss) for the period | 9904 | €6,039 | €22,768 | +€16,729 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €6,039 | €22,768 | +€16,729 | +277% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.