LACOMMA: 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.
LACOMMA
Largest movements
- Cash +€11,835
up €11,835 (+8.0%), from €147,609 to €159,444
mainly Net result for the year (+€19,504) and Tax, wage and social debts (+€1,873)
- Receivables within one year +€4,032
up €4,032 (+27.9%), from €14,473 to €18,504
of which Trade receivables: +€4,032
- Reserves +€19,504
up €19,504 (+25.5%), from €76,488 to €95,992
- Other debts -€5,503
down €5,503 (-17.7%), from €31,137 to €25,634
- Gross operating margin +€12,163
up €12,163 (+90.5%), from €13,436 to €25,599
- Taxes +€1,571
up €1,571 (+28.7%), from €5,469 to €7,039
- Financial income +€427
up €427 (+16.3%), from €2,616 to €3,043
- Depreciation +€350
up €350 (+55.4%), from €632 to €983
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 | €194,809 | €210,854 | +€16,045 | +8.2% |
| Fixed assets | 21/28 | €533 | €542 | +€8 | +1.5% |
| Tangible fixed assets | 22/27 | €533 | €542 | +€8 | +1.5% |
| Plant, machinery and equipment | 23 | €533 | €0 | -€533 | -100% |
| Furniture and vehicles | 24 | - | €542 | +€542 | |
| Current assets | 29/58 | €194,276 | €210,313 | +€16,036 | +8.3% |
| Amounts receivable within one year | 40/41 | €14,473 | €18,504 | +€4,032 | +27.9% |
| Trade receivables | 40 | €14,158 | €18,189 | +€4,032 | +28.5% |
| Other amounts receivable | 41 | €315 | €315 | = | 0.0% |
| Current investments | 50/53 | €32,195 | €32,195 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €147,609 | €159,444 | +€11,835 | +8.0% |
| Deferred charges and accrued income | 490/1 | - | €170 | +€170 | |
| Total equity and liabilities | 10/49 | €194,809 | €210,854 | +€16,045 | +8.2% |
| Equity | 10/15 | €156,484 | €175,988 | +€19,504 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,488 | €95,992 | +€19,504 | +25.5% |
| Distributable reserves | 133 | €76,488 | €95,992 | +€19,504 | +25.5% |
| Profit (loss) carried forward | 14 | €73,796 | €73,796 | = | 0.0% |
| Amounts payable | 17/49 | €38,326 | €34,866 | -€3,460 | -9.0% |
| Amounts payable within one year | 42/48 | €38,326 | €34,866 | -€3,460 | -9.0% |
| Trade debts | 44 | €1,287 | €1,457 | +€170 | +13.2% |
| Suppliers | 440/4 | €1,287 | €1,457 | +€170 | +13.2% |
| Taxes, remuneration and social security | 45 | €5,902 | €7,775 | +€1,873 | +31.7% |
| Taxes | 450/3 | €5,902 | €7,775 | +€1,873 | +31.7% |
| Other amounts payable | 47/48 | €31,137 | €25,634 | -€5,503 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €983 | +€350 | +55.4% |
| Other operating charges | 640/8 | €701 | €764 | +€63 | +9.0% |
| Gross operating margin | 9900 | €13,436 | €25,599 | +€12,163 | +90.5% |
| Operating profit (loss) | 9901 | €12,103 | €23,853 | +€11,750 | +97.1% |
| Financial income | 75/76B | €2,616 | €3,043 | +€427 | +16.3% |
| Recurring financial income | 75 | €2,616 | €3,043 | +€427 | +16.3% |
| Financial charges | 65/66B | €407 | €352 | -€55 | -13.5% |
| Recurring financial charges | 65 | €407 | €352 | -€55 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €14,312 | €26,544 | +€12,232 | +85.5% |
| Income taxes | 67/77 | €5,469 | €7,039 | +€1,571 | +28.7% |
| Profit (loss) for the period | 9904 | €8,843 | €19,504 | +€10,661 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €8,843 | €19,504 | +€10,661 | +121% |
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 16 October 2026 via checked.be.