LAG Services: 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.
LAG Services
Largest movements
- Receivables within one year -€10,242
down €10,242 (-76.9%), from €13,326 to €3,084
of which Trade receivables: -€13,114
- Cash +€7,210
up €7,210 (+242.8%), from €2,969 to €10,179
mainly Net result for the year (+€25,648) and Receivables within one year (+€10,242)
- Current investments -€6,048
down €6,048 (-5.7%), from €106,048 to €100,000
- Tangible fixed assets +€4,456
new in 2025: €4,456
- Tax, wage and social debts -€31,789
down €31,789 (-96.7%), from €32,869 to €1,081
of which Remuneration and social security: -€16,275
- Profit (loss) carried forward +€24,815
new in 2025: €24,815
- Other debts +€2,668
up €2,668 (+44.0%), from €6,066 to €8,734
- Gross operating margin -€77,678
down €77,678 (-69.5%), from €111,732 to €34,054
- Taxes -€23,644
down €23,644 (-76.3%), from €30,979 to €7,335
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 | €123,272 | €117,771 | -€5,502 | -4.5% |
| Fixed assets | 21/28 | - | €4,456 | +€4,456 | |
| Tangible fixed assets | 22/27 | - | €4,456 | +€4,456 | |
| Furniture and vehicles | 24 | - | €4,456 | +€4,456 | |
| Current assets | 29/58 | €123,272 | €113,315 | -€9,958 | -8.1% |
| Amounts receivable within one year | 40/41 | €13,326 | €3,084 | -€10,242 | -76.9% |
| Trade receivables | 40 | €13,250 | €137 | -€13,114 | -99.0% |
| Other amounts receivable | 41 | €76 | €2,948 | +€2,872 | +3783.0% |
| Current investments | 50/53 | €106,048 | €100,000 | -€6,048 | -5.7% |
| Cash at bank and in hand | 54/58 | €2,969 | €10,179 | +€7,210 | +242.8% |
| Deferred charges and accrued income | 490/1 | €929 | €51 | -€878 | -94.5% |
| Total equity and liabilities | 10/49 | €123,272 | €117,771 | -€5,502 | -4.5% |
| Equity | 10/15 | €82,463 | €107,279 | +€24,815 | +30.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €78,463 | €78,463 | = | 0.0% |
| Distributable reserves | 133 | €78,463 | €78,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,815 | +€24,815 | |
| Amounts payable | 17/49 | €40,809 | €10,492 | -€30,317 | -74.3% |
| Amounts payable within one year | 42/48 | €40,059 | €10,492 | -€29,567 | -73.8% |
| Financial debts | 43 | €38 | €34 | -€4 | -9.7% |
| Credit institutions | 430/8 | €38 | €34 | -€4 | -9.7% |
| Trade debts | 44 | €1,086 | €643 | -€443 | -40.8% |
| Suppliers | 440/4 | €1,086 | €643 | -€443 | -40.8% |
| Taxes, remuneration and social security | 45 | €32,869 | €1,081 | -€31,789 | -96.7% |
| Taxes | 450/3 | €16,594 | €1,081 | -€15,514 | -93.5% |
| Remuneration and social security | 454/9 | €16,275 | - | -€16,275 | |
| Other amounts payable | 47/48 | €6,066 | €8,734 | +€2,668 | +44.0% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €864 | -€199 | -18.7% |
| Other operating charges | 640/8 | €384 | €682 | +€298 | +77.5% |
| Gross operating margin | 9900 | €111,732 | €34,054 | -€77,678 | -69.5% |
| Operating profit (loss) | 9901 | €110,285 | €32,508 | -€77,777 | -70.5% |
| Financial income | 75/76B | €68 | €645 | +€577 | +848.1% |
| Recurring financial income | 75 | €68 | €645 | +€577 | +848.1% |
| Financial charges | 65/66B | €77 | €170 | +€92 | +119.5% |
| Recurring financial charges | 65 | €77 | €170 | +€92 | +119.5% |
| Profit (loss) for the period before taxes | 9903 | €110,275 | €32,983 | -€77,292 | -70.1% |
| Income taxes | 67/77 | €30,979 | €7,335 | -€23,644 | -76.3% |
| Profit (loss) for the period | 9904 | €79,296 | €25,648 | -€53,648 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,296 | €25,648 | -€53,648 | -67.7% |
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 29 September 2026 via checked.be.