LAGERSONCK: 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.
LAGERSONCK
Largest movements
- Receivables within one year -€7,508
down €7,508 (-61.0%), from €12,310 to €4,803
of which Trade receivables: -€7,662
- Deferred charges and accrued income +€2,462
new in 2025: €2,462
- Cash +€1,402
up €1,402 (+110.6%), from €1,267 to €2,669
mainly Net result for the year (+€23,546) and Receivables within one year (+€7,508)
- Other debts -€25,206
down €25,206 (-33.6%), from €74,920 to €49,715
- Profit (loss) carried forward +€23,546
up €23,546 (+32.6%), from -€72,141 to -€48,594
- Trade debts -€824
down €824 (-28.3%), from €2,914 to €2,091
- Tax, wage and social debts -€768
down €768 (-59.5%), from €1,290 to €523
- Accrued charges and deferred income -€393
no longer reported in 2025 (was €393)
- Gross operating margin +€15,493
up €15,493 (+162.7%), from €9,522 to €25,015
- Other operating charges +€341
up €341 (+51.0%), from €668 to €1,009
- Staff costs -€334
no longer reported in 2025 (was €334)
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 | €13,578 | €9,934 | -€3,644 | -26.8% |
| Current assets | 29/58 | €13,578 | €9,934 | -€3,644 | -26.8% |
| Amounts receivable within one year | 40/41 | €12,310 | €4,803 | -€7,508 | -61.0% |
| Trade receivables | 40 | €12,310 | €4,648 | -€7,662 | -62.2% |
| Other amounts receivable | 41 | - | €154 | +€154 | |
| Cash at bank and in hand | 54/58 | €1,267 | €2,669 | +€1,402 | +110.6% |
| Deferred charges and accrued income | 490/1 | - | €2,462 | +€2,462 | |
| Total equity and liabilities | 10/49 | €13,578 | €9,934 | -€3,644 | -26.8% |
| Equity | 10/15 | -€65,941 | -€42,394 | +€23,546 | +35.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,141 | -€48,594 | +€23,546 | +32.6% |
| Amounts payable | 17/49 | €79,518 | €52,328 | -€27,190 | -34.2% |
| Amounts payable within one year | 42/48 | €79,125 | €52,328 | -€26,797 | -33.9% |
| Trade debts | 44 | €2,914 | €2,091 | -€824 | -28.3% |
| Suppliers | 440/4 | €2,914 | €2,091 | -€824 | -28.3% |
| Taxes, remuneration and social security | 45 | €1,290 | €523 | -€768 | -59.5% |
| Taxes | 450/3 | €1,290 | €523 | -€768 | -59.5% |
| Other amounts payable | 47/48 | €74,920 | €49,715 | -€25,206 | -33.6% |
| Accrued charges and deferred income | 492/3 | €393 | - | -€393 | |
| Remuneration, social security and pensions | 62 | €334 | - | -€334 | |
| Other operating charges | 640/8 | €668 | €1,009 | +€341 | +51.0% |
| Gross operating margin | 9900 | €9,522 | €25,015 | +€15,493 | +162.7% |
| Operating profit (loss) | 9901 | €8,521 | €24,006 | +€15,485 | +181.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €374 | €284 | -€89 | -23.9% |
| Recurring financial charges | 65 | €374 | €284 | -€89 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €8,147 | €23,722 | +€15,575 | +191.2% |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | €8,008 | €23,546 | +€15,539 | +194.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,008 | €23,546 | +€15,539 | +194.0% |
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 11 October 2026 via checked.be.