LAGIF 30: 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.
LAGIF 30
Largest movements
- Intangible fixed assets -€6,732
down €6,732 (-28.7%), from €23,492 to €16,760
- Receivables within one year -€2,229
down €2,229 (-93.1%), from €2,395 to €166
of which Trade receivables: -€2,000
- Cash +€1,960
up €1,960 (+379%), from €518 to €2,478
mainly Depreciation (+€8,190) and Other debts (+€4,825)
- Tangible fixed assets -€1,458
no longer reported in 2025 (was €1,458)
- Deferred charges and accrued income +€467
up €467 (+87.3%), from €535 to €1,003
- Profit (loss) carried forward -€9,406
down €9,406 (-8.2%), from -€114,463 to -€123,868
- Debts after one year -€6,665
down €6,665 (-12.4%), from €53,865 to €47,201
- Other debts +€4,825
up €4,825 (+8.2%), from €58,923 to €63,748
- Trade debts +€3,236
up €3,236 (+21.9%), from €14,747 to €17,983
- Gross operating margin +€8,165
up €8,165, from -€6,963 to €1,202
- Depreciation -€2,590
down €2,590 (-24.0%), from €10,780 to €8,190
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 | €28,398 | €20,406 | -€7,992 | -28.1% |
| Fixed assets | 21/28 | €24,950 | €16,760 | -€8,190 | -32.8% |
| Intangible fixed assets | 21 | €23,492 | €16,760 | -€6,732 | -28.7% |
| Tangible fixed assets | 22/27 | €1,458 | - | -€1,458 | |
| Furniture and vehicles | 24 | €1,458 | - | -€1,458 | |
| Current assets | 29/58 | €3,448 | €3,646 | +€198 | +5.8% |
| Amounts receivable within one year | 40/41 | €2,395 | €166 | -€2,229 | -93.1% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €395 | €166 | -€229 | -58.0% |
| Cash at bank and in hand | 54/58 | €518 | €2,478 | +€1,960 | +379% |
| Deferred charges and accrued income | 490/1 | €535 | €1,003 | +€467 | +87.3% |
| Total equity and liabilities | 10/49 | €28,398 | €20,406 | -€7,992 | -28.1% |
| Equity | 10/15 | -€99,963 | -€109,368 | -€9,406 | -9.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,463 | -€123,868 | -€9,406 | -8.2% |
| Amounts payable | 17/49 | €128,361 | €129,775 | +€1,414 | +1.1% |
| Amounts payable after more than one year | 17 | €53,865 | €47,201 | -€6,665 | -12.4% |
| Financial debts | 170/4 | €53,865 | €47,201 | -€6,665 | -12.4% |
| Amounts payable within one year | 42/48 | €74,295 | €82,374 | +€8,079 | +10.9% |
| Trade debts | 44 | €14,747 | €17,983 | +€3,236 | +21.9% |
| Suppliers | 440/4 | €14,747 | €17,983 | +€3,236 | +21.9% |
| Taxes, remuneration and social security | 45 | €625 | €643 | +€18 | +2.9% |
| Taxes | 450/3 | €625 | €643 | +€18 | +2.9% |
| Other amounts payable | 47/48 | €58,923 | €63,748 | +€4,825 | +8.2% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,780 | €8,190 | -€2,590 | -24.0% |
| Other operating charges | 640/8 | €1,090 | €1,076 | -€14 | -1.3% |
| Gross operating margin | 9900 | -€6,963 | €1,202 | +€8,165 | |
| Operating profit (loss) | 9901 | -€18,833 | -€8,063 | +€10,770 | +57.2% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €634 | €699 | +€66 | +10.4% |
| Recurring financial charges | 65 | €634 | €699 | +€66 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,456 | -€8,763 | +€10,694 | +55.0% |
| Income taxes | 67/77 | €625 | €643 | +€18 | +2.9% |
| Profit (loss) for the period | 9904 | -€20,081 | -€9,406 | +€10,676 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,081 | -€9,406 | +€10,676 | +53.2% |
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 13 October 2026 via checked.be.