LAFELI: 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.
LAFELI
Largest movements
- Cash +€54,143
up €54,143 (+5,973%), from €906 to €55,050
mainly Net result for the year (+€43,310) and Tax, wage and social debts (+€11,416)
- Deferred charges and accrued income -€2,191
down €2,191 (-100%), from €2,191 to €0
- Receivables within one year +€1,765
up €1,765 (+13.0%), from €13,550 to €15,315
- Profit (loss) carried forward +€43,310
up €43,310, from -€15,266 to €28,044
- Tax, wage and social debts +€11,416
up €11,416 (+1,431%), from €798 to €12,214
- Trade debts -€851
down €851 (-20.2%), from €4,206 to €3,355
- Gross operating margin +€59,621
up €59,621, from -€916 to €58,705
- Taxes +€12,897
up €12,897 (+2,790%), from €462 to €13,359
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 | €16,648 | €70,365 | +€53,717 | +323% |
| Current assets | 29/58 | €16,648 | €70,365 | +€53,717 | +323% |
| Amounts receivable within one year | 40/41 | €13,550 | €15,315 | +€1,765 | +13.0% |
| Trade receivables | 40 | €13,550 | €15,315 | +€1,765 | +13.0% |
| Cash at bank and in hand | 54/58 | €906 | €55,050 | +€54,143 | +5,973% |
| Deferred charges and accrued income | 490/1 | €2,191 | €0 | -€2,191 | -100% |
| Total equity and liabilities | 10/49 | €16,648 | €70,365 | +€53,717 | +323% |
| Equity | 10/15 | €4,734 | €48,044 | +€43,310 | +915% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,266 | €28,044 | +€43,310 | |
| Amounts payable | 17/49 | €11,914 | €22,321 | +€10,407 | +87.4% |
| Amounts payable within one year | 42/48 | €11,864 | €22,321 | +€10,457 | +88.1% |
| Trade debts | 44 | €4,206 | €3,355 | -€851 | -20.2% |
| Suppliers | 440/4 | €4,206 | €3,355 | -€851 | -20.2% |
| Taxes, remuneration and social security | 45 | €798 | €12,214 | +€11,416 | +1,431% |
| Taxes | 450/3 | €798 | €12,214 | +€11,416 | +1,431% |
| Other amounts payable | 47/48 | €6,860 | €6,752 | -€108 | -1.6% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Other operating charges | 640/8 | €1,814 | €1,863 | +€49 | +2.7% |
| Gross operating margin | 9900 | -€916 | €58,705 | +€59,621 | |
| Operating profit (loss) | 9901 | -€2,731 | €56,842 | +€59,573 | |
| Financial charges | 65/66B | €223 | €173 | -€50 | -22.5% |
| Recurring financial charges | 65 | €223 | €173 | -€50 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,953 | €56,669 | +€59,623 | |
| Income taxes | 67/77 | €462 | €13,359 | +€12,897 | +2,790% |
| Profit (loss) for the period | 9904 | -€3,416 | €43,310 | +€46,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,416 | €43,310 | +€46,726 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.