LAGHMAN. L: 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.
LAGHMAN. L
Largest movements
- Receivables within one year -€6,746
no longer reported in 2025 (was €6,746)
of which Trade receivables: -€6,490
- Stocks and contracts +€5,000
new in 2025: €5,000
- Tangible fixed assets +€1,987
new in 2025: €1,987
of which Other tangible fixed assets: +€1,216
- Cash -€1,193
down €1,193 (-59.9%), from €1,993 to €800
mainly Stocks and contracts (-€5,000) and Net result for the year (-€2,615)
- Trade debts +€3,398
up €3,398 (+127%), from €2,667 to €6,065
- Profit (loss) carried forward -€2,615
down €2,615 (-213%), from -€1,230 to -€3,846
- Contributions -€2,491
down €2,491 (-55.5%), from €4,491 to €2,000
- Other debts +€2,217
new in 2025: €2,217
- Tax, wage and social debts -€1,460
down €1,460 (-51.9%), from €2,811 to €1,351
of which Remuneration and social security: -€1,821
- Staff costs -€12,629
down €12,629 (-85.5%), from €14,768 to €2,139
- Gross operating margin -€10,561
down €10,561 (-69.5%), from €15,199 to €4,638
- Purchases and services +€8,954
up €8,954 (+16.6%), from €53,931 to €62,885
- Turnover +€5,208
up €5,208 (+8.5%), from €61,115 to €66,323
- Other operating charges +€3,353
up €3,353 (+271%), from €1,239 to €4,592
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 | €8,738 | €7,786 | -€952 | -10.9% |
| Fixed assets | 21/28 | - | €1,987 | +€1,987 | |
| Tangible fixed assets | 22/27 | - | €1,987 | +€1,987 | |
| Plant, machinery and equipment | 23 | - | €771 | +€771 | |
| Other tangible fixed assets | 26 | - | €1,216 | +€1,216 | |
| Current assets | 29/58 | €8,738 | €5,800 | -€2,939 | -33.6% |
| Stocks and contracts in progress | 3 | - | €5,000 | +€5,000 | |
| Stocks | 30/36 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €6,746 | - | -€6,746 | |
| Trade receivables | 40 | €6,490 | - | -€6,490 | |
| Other amounts receivable | 41 | €256 | - | -€256 | |
| Cash at bank and in hand | 54/58 | €1,993 | €800 | -€1,193 | -59.9% |
| Total equity and liabilities | 10/49 | €8,738 | €7,786 | -€952 | -10.9% |
| Equity | 10/15 | €3,261 | -€1,846 | -€5,107 | |
| Contributions | 10/11 | €4,491 | €2,000 | -€2,491 | -55.5% |
| Profit (loss) carried forward | 14 | -€1,230 | -€3,846 | -€2,615 | -213% |
| Amounts payable | 17/49 | €5,477 | €9,632 | +€4,155 | +75.8% |
| Amounts payable within one year | 42/48 | €5,477 | €9,632 | +€4,155 | +75.8% |
| Trade debts | 44 | €2,667 | €6,065 | +€3,398 | +127% |
| Suppliers | 440/4 | €2,667 | €6,065 | +€3,398 | +127% |
| Taxes, remuneration and social security | 45 | €2,811 | €1,351 | -€1,460 | -51.9% |
| Taxes | 450/3 | €50 | €412 | +€361 | +721% |
| Remuneration and social security | 454/9 | €2,760 | €939 | -€1,821 | -66.0% |
| Other amounts payable | 47/48 | - | €2,217 | +€2,217 | |
| Turnover | 70 | €61,115 | €66,323 | +€5,208 | +8.5% |
| Non-recurring operating income | 76A | €8,000 | - | -€8,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,931 | €62,885 | +€8,954 | +16.6% |
| Remuneration, social security and pensions | 62 | €14,768 | €2,139 | -€12,629 | -85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €417 | +€417 | |
| Other operating charges | 640/8 | €1,239 | €4,592 | +€3,353 | +271% |
| Gross operating margin | 9900 | €15,199 | €4,638 | -€10,561 | -69.5% |
| Operating profit (loss) | 9901 | -€808 | -€2,511 | -€1,703 | -211% |
| Financial charges | 65/66B | €56 | €105 | +€48 | +86.0% |
| Recurring financial charges | 65 | €56 | €105 | +€48 | +86.0% |
| Profit (loss) for the period before taxes | 9903 | -€865 | -€2,615 | -€1,751 | -203% |
| Profit (loss) for the period | 9904 | -€865 | -€2,615 | -€1,751 | -203% |
| Profit (loss) for the period to be appropriated | 9905 | -€865 | -€2,615 | -€1,751 | -203% |
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 16 October 2026 via checked.be.