LADY: 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.
LADY
Largest movements
- Cash +€6,698
up €6,698 (+173.3%), from €3,865 to €10,563
mainly Net result for the year (+€13,172) and Depreciation (+€791)
- Intangible fixed assets -€750
no longer reported in 2024 (was €750)
- Stocks and contracts -€449
down €449 (-48.1%), from €934 to €485
- Profit (loss) carried forward +€13,172
up €13,172 (+15.8%), from -€83,336 to -€70,164
- Tax, wage and social debts -€4,778
down €4,778 (-43.1%), from €11,089 to €6,311
of which Remuneration and social security: -€4,816
- Other debts -€3,000
down €3,000 (-4.0%), from €75,633 to €72,633
- Gross operating margin +€20,378
up €20,378, from -€5,391 to €14,987
- Staff costs -€2,513
down €2,513 (-87.3%), from €2,877 to €364
- Other operating charges -€450
down €450 (-50.4%), from €893 to €443
- Depreciation -€264
down €264 (-25.0%), from €1,055 to €791
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 | €10,092 | €15,550 | +€5,458 | +54.1% |
| Fixed assets | 21/28 | €4,407 | €3,616 | -€791 | -18.0% |
| Intangible fixed assets | 21 | €750 | - | -€750 | |
| Tangible fixed assets | 22/27 | €257 | €216 | -€41 | -16.1% |
| Plant, machinery and equipment | 23 | €257 | €216 | -€41 | -16.1% |
| Financial fixed assets | 28 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €5,685 | €11,934 | +€6,249 | +109.9% |
| Stocks and contracts in progress | 3 | €934 | €485 | -€449 | -48.1% |
| Stocks | 30/36 | €934 | €485 | -€449 | -48.1% |
| Amounts receivable within one year | 40/41 | €886 | €886 | = | 0.0% |
| Trade receivables | 40 | €565 | €565 | = | 0.0% |
| Other amounts receivable | 41 | €321 | €321 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,865 | €10,563 | +€6,698 | +173.3% |
| Total equity and liabilities | 10/49 | €10,092 | €15,550 | +€5,458 | +54.1% |
| Equity | 10/15 | -€77,136 | -€63,964 | +€13,172 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,336 | -€70,164 | +€13,172 | +15.8% |
| Amounts payable | 17/49 | €87,228 | €79,514 | -€7,714 | -8.8% |
| Amounts payable within one year | 42/48 | €87,228 | €79,514 | -€7,714 | -8.8% |
| Trade debts | 44 | €505 | €570 | +€65 | +12.8% |
| Suppliers | 440/4 | €505 | €570 | +€65 | +12.8% |
| Taxes, remuneration and social security | 45 | €11,089 | €6,311 | -€4,778 | -43.1% |
| Taxes | 450/3 | €1,672 | €1,710 | +€38 | +2.3% |
| Remuneration and social security | 454/9 | €9,417 | €4,600 | -€4,816 | -51.1% |
| Other amounts payable | 47/48 | €75,633 | €72,633 | -€3,000 | -4.0% |
| Remuneration, social security and pensions | 62 | €2,877 | €364 | -€2,513 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €791 | -€264 | -25.0% |
| Other operating charges | 640/8 | €893 | €443 | -€450 | -50.4% |
| Gross operating margin | 9900 | -€5,391 | €14,987 | +€20,378 | |
| Operating profit (loss) | 9901 | -€10,218 | €13,388 | +€23,606 | |
| Financial charges | 65/66B | €106 | €217 | +€111 | +104.9% |
| Recurring financial charges | 65 | €106 | €217 | +€111 | +104.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,323 | €13,172 | +€23,495 | |
| Profit (loss) for the period | 9904 | -€10,323 | €13,172 | +€23,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,323 | €13,172 | +€23,495 |
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 6 October 2026 via checked.be.