LAENEN: 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.
LAENEN
Largest movements
- Tangible fixed assets -€6,636
down €6,636 (-3.9%), from €170,752 to €164,116
of which Land and buildings: -€4,549
- Profit (loss) carried forward -€9,118
down €9,118 (-20.6%), from -€44,263 to -€53,381
- Other debts +€1,832
up €1,832 (+3.2%), from €58,057 to €59,888
- Gross operating margin -€9,537
down €9,537 (-97.0%), from €9,833 to €296
- Financial charges -€209
down €209 (-92.9%), from €225 to €16
- Taxes +€151
new in 2025: €151
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.
Cash bridge derived
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 | €172,245 | €164,959 | -€7,286 | -4.2% |
| Fixed assets | 21/28 | €170,752 | €164,116 | -€6,636 | -3.9% |
| Tangible fixed assets | 22/27 | €170,752 | €164,116 | -€6,636 | -3.9% |
| Land and buildings | 22 | €165,212 | €160,663 | -€4,549 | -2.8% |
| Plant, machinery and equipment | 23 | €5,540 | €3,453 | -€2,087 | -37.7% |
| Current assets | 29/58 | €1,493 | €843 | -€650 | -43.5% |
| Amounts receivable within one year | 40/41 | €699 | €600 | -€99 | -14.2% |
| Trade receivables | 40 | - | €600 | +€600 | |
| Other amounts receivable | 41 | €699 | - | -€699 | |
| Cash at bank and in hand | 54/58 | €794 | €243 | -€551 | -69.4% |
| Total equity and liabilities | 10/49 | €172,245 | €164,959 | -€7,286 | -4.2% |
| Equity | 10/15 | €114,189 | €105,071 | -€9,118 | -8.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,263 | -€53,381 | -€9,118 | -20.6% |
| Amounts payable | 17/49 | €58,057 | €59,888 | +€1,832 | +3.2% |
| Amounts payable within one year | 42/48 | €58,057 | €59,888 | +€1,832 | +3.2% |
| Other amounts payable | 47/48 | €58,057 | €59,888 | +€1,832 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,636 | €6,636 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,594 | €2,610 | +€17 | +0.6% |
| Gross operating margin | 9900 | €9,833 | €296 | -€9,537 | -97.0% |
| Operating profit (loss) | 9901 | €603 | -€8,951 | -€9,554 | |
| Financial charges | 65/66B | €225 | €16 | -€209 | -92.9% |
| Recurring financial charges | 65 | €225 | €16 | -€209 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €378 | -€8,967 | -€9,345 | |
| Income taxes | 67/77 | - | €151 | +€151 | |
| Profit (loss) for the period | 9904 | €378 | -€9,118 | -€9,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €378 | -€9,118 | -€9,496 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.