LAES Dimitri: 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.
LAES Dimitri
Largest movements
- Cash +€20,297
up €20,297 (+87.2%), from €23,287 to €43,584
mainly Net result for the year (+€37,185) and Depreciation (+€12,749)
- Receivables within one year +€9,228
up €9,228 (+632%), from €1,461 to €10,689
of which Trade receivables: +€9,265
- Tangible fixed assets -€9,001
down €9,001 (-11.1%), from €81,228 to €72,227
of which Land and buildings: -€10,150
- Profit (loss) carried forward +€37,185
up €37,185 (+74.8%), from €49,716 to €86,901
- Debts after one year -€22,769
down €22,769 (-51.1%), from €44,530 to €21,760
- Tax, wage and social debts +€3,160
up €3,160 (+40.4%), from €7,830 to €10,990
- Short-term financial debts +€1,690
new in 2025: €1,690
- Trade debts +€1,478
up €1,478 (+94.3%), from €1,567 to €3,044
- Gross operating margin +€36,275
up €36,275 (+110%), from €33,077 to €69,352
- Taxes +€10,174
up €10,174 (+229%), from €4,445 to €14,619
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 | €106,642 | €127,385 | +€20,743 | +19.5% |
| Fixed assets | 21/28 | €81,228 | €72,227 | -€9,001 | -11.1% |
| Tangible fixed assets | 22/27 | €81,228 | €72,227 | -€9,001 | -11.1% |
| Land and buildings | 22 | €75,555 | €65,405 | -€10,150 | -13.4% |
| Plant, machinery and equipment | 23 | €1,871 | €1,439 | -€432 | -23.1% |
| Furniture and vehicles | 24 | €3,802 | €5,383 | +€1,581 | +41.6% |
| Current assets | 29/58 | €25,414 | €55,158 | +€29,744 | +117% |
| Amounts receivable within one year | 40/41 | €1,461 | €10,689 | +€9,228 | +632% |
| Trade receivables | 40 | €1,200 | €10,465 | +€9,265 | +772% |
| Other amounts receivable | 41 | €261 | €224 | -€36 | -13.9% |
| Cash at bank and in hand | 54/58 | €23,287 | €43,584 | +€20,297 | +87.2% |
| Deferred charges and accrued income | 490/1 | €666 | €885 | +€219 | +32.8% |
| Total equity and liabilities | 10/49 | €106,642 | €127,385 | +€20,743 | +19.5% |
| Equity | 10/15 | €52,716 | €89,901 | +€37,185 | +70.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,716 | €86,901 | +€37,185 | +74.8% |
| Amounts payable | 17/49 | €53,926 | €37,485 | -€16,442 | -30.5% |
| Amounts payable after more than one year | 17 | €44,530 | €21,760 | -€22,769 | -51.1% |
| Financial debts | 170/4 | €44,530 | €21,760 | -€22,769 | -51.1% |
| Amounts payable within one year | 42/48 | €9,397 | €15,724 | +€6,328 | +67.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €1,690 | +€1,690 | |
| Credit institutions | 430/8 | - | €1,690 | +€1,690 | |
| Trade debts | 44 | €1,567 | €3,044 | +€1,478 | +94.3% |
| Suppliers | 440/4 | €1,567 | €3,044 | +€1,478 | +94.3% |
| Taxes, remuneration and social security | 45 | €7,830 | €10,990 | +€3,160 | +40.4% |
| Taxes | 450/3 | €7,830 | €10,990 | +€3,160 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,111 | €12,749 | +€638 | +5.3% |
| Other operating charges | 640/8 | €1,178 | €1,255 | +€77 | +6.5% |
| Non-recurring operating charges | 66A | €409 | €0 | -€409 | -100% |
| Gross operating margin | 9900 | €33,077 | €69,352 | +€36,275 | +110% |
| Operating profit (loss) | 9901 | €19,379 | €55,348 | +€35,969 | +186% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €3,941 | €3,544 | -€397 | -10.1% |
| Recurring financial charges | 65 | €3,941 | €3,544 | -€397 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €15,438 | €51,804 | +€36,366 | +236% |
| Income taxes | 67/77 | €4,445 | €14,619 | +€10,174 | +229% |
| Profit (loss) for the period | 9904 | €10,993 | €37,185 | +€26,192 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €10,993 | €37,185 | +€26,192 | +238% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.