LAGIEM: 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.
LAGIEM
Largest movements
- Cash -€98
down €98 (-98.2%), from €100 to €2
mainly Net result for the year (-€1,057)
- Profit (loss) carried forward -€1,057
down €1,057 (-4.1%), from -€26,022 to -€27,079
- Trade debts +€959
up €959 (+44.1%), from €2,178 to €3,137
- Gross operating margin -€959
new in 2025: -€959
- Financial charges -€44
down €44 (-30.7%), from €142 to €98
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 | €100 | €2 | -€98 | -98.2% |
| Current assets | 29/58 | €100 | €2 | -€98 | -98.2% |
| Cash at bank and in hand | 54/58 | €100 | €2 | -€98 | -98.2% |
| Total equity and liabilities | 10/49 | €100 | €2 | -€98 | -98.2% |
| Equity | 10/15 | -€19,822 | -€20,879 | -€1,057 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,022 | -€27,079 | -€1,057 | -4.1% |
| Amounts payable | 17/49 | €19,921 | €20,881 | +€959 | +4.8% |
| Amounts payable within one year | 42/48 | €19,921 | €20,881 | +€959 | +4.8% |
| Trade debts | 44 | €2,178 | €3,137 | +€959 | +44.1% |
| Suppliers | 440/4 | €2,178 | €3,137 | +€959 | +44.1% |
| Other amounts payable | 47/48 | €17,744 | €17,744 | = | 0.0% |
| Gross operating margin | 9900 | - | -€959 | -€959 | |
| Operating profit (loss) | 9901 | - | -€959 | -€959 | |
| Financial charges | 65/66B | €142 | €98 | -€44 | -30.7% |
| Recurring financial charges | 65 | €142 | €98 | -€44 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€142 | -€1,057 | -€916 | -647.2% |
| Profit (loss) for the period | 9904 | -€142 | -€1,057 | -€916 | -647.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€142 | -€1,057 | -€916 | -647.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.