LAFAYETTE: 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.
LAFAYETTE
Largest movements
- Cash +€27,293
up €27,293 (+125%), from €21,876 to €49,169
mainly Net result for the year (+€18,491) and Tax, wage and social debts (+€7,664)
- Reserves +€18,491
up €18,491 (+18.8%), from €98,452 to €116,943
of which Distributable reserves: +€18,491
- Tax, wage and social debts +€7,664
up €7,664 (+33.6%), from €22,826 to €30,490
of which Taxes: +€7,261
- Taxes +€7,063
up €7,063 (+234%), from €3,014 to €10,077
- Gross operating margin +€4,805
up €4,805 (+2.2%), from €222,085 to €226,891
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 | €152,826 | €178,719 | +€25,894 | +16.9% |
| Fixed assets | 21/28 | €121,559 | €121,160 | -€399 | -0.3% |
| Intangible fixed assets | 21 | €120,024 | €120,024 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,535 | €1,136 | -€399 | -26.0% |
| Plant, machinery and equipment | 23 | €1,535 | €1,136 | -€399 | -26.0% |
| Current assets | 29/58 | €31,266 | €57,559 | +€26,293 | +84.1% |
| Stocks and contracts in progress | 3 | €9,390 | €8,390 | -€1,000 | -10.6% |
| Stocks | 30/36 | €9,390 | €8,390 | -€1,000 | -10.6% |
| Cash at bank and in hand | 54/58 | €21,876 | €49,169 | +€27,293 | +125% |
| Total equity and liabilities | 10/49 | €152,826 | €178,719 | +€25,894 | +16.9% |
| Equity | 10/15 | €117,205 | €135,696 | +€18,491 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €98,452 | €116,943 | +€18,491 | +18.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,732 | €26,732 | = | 0.0% |
| Distributable reserves | 133 | €69,860 | €88,351 | +€18,491 | +26.5% |
| Profit (loss) carried forward | 14 | €12,553 | €12,553 | = | 0.0% |
| Amounts payable | 17/49 | €35,620 | €43,024 | +€7,403 | +20.8% |
| Amounts payable within one year | 42/48 | €35,620 | €43,024 | +€7,403 | +20.8% |
| Financial debts | 43 | €2,492 | €2,737 | +€244 | +9.8% |
| Credit institutions | 430/8 | €2,492 | €2,737 | +€244 | +9.8% |
| Trade debts | 44 | €8,964 | €8,304 | -€660 | -7.4% |
| Suppliers | 440/4 | €8,964 | €8,304 | -€660 | -7.4% |
| Taxes, remuneration and social security | 45 | €22,826 | €30,490 | +€7,664 | +33.6% |
| Taxes | 450/3 | €9,233 | €16,494 | +€7,261 | +78.6% |
| Remuneration and social security | 454/9 | €13,593 | €13,996 | +€403 | +3.0% |
| Other amounts payable | 47/48 | €1,338 | €1,493 | +€154 | +11.5% |
| Turnover | 70 | €334,152 | €336,249 | +€2,097 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,813 | €111,129 | -€2,684 | -2.4% |
| Remuneration, social security and pensions | 62 | €194,682 | €196,056 | +€1,374 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | €399 | +€338 | +557% |
| Other operating charges | 640/8 | €343 | €751 | +€408 | +119% |
| Non-recurring operating charges | 66A | €295 | - | -€295 | |
| Gross operating margin | 9900 | €222,085 | €226,891 | +€4,805 | +2.2% |
| Operating profit (loss) | 9901 | €26,704 | €29,685 | +€2,980 | +11.2% |
| Financial income | 75/76B | €16 | €2 | -€14 | -90.3% |
| Recurring financial income | 75 | €16 | €2 | -€14 | -90.3% |
| Financial charges | 65/66B | €793 | €1,118 | +€325 | +41.0% |
| Recurring financial charges | 65 | €793 | €1,118 | +€325 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €25,927 | €28,568 | +€2,641 | +10.2% |
| Income taxes | 67/77 | €3,014 | €10,077 | +€7,063 | +234% |
| Profit (loss) for the period | 9904 | €22,913 | €18,491 | -€4,422 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,913 | €18,491 | -€4,422 | -19.3% |
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 26 October 2026 via checked.be.