LAGinvest: 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.
LAGinvest
Largest movements
- Receivables within one year -€355,843
down €355,843 (-100%), from €355,843 to €0
- Profit (loss) carried forward -€296,320
down €296,320 (-626%), from -€47,336 to -€343,657
- Other debts -€59,523
down €59,523 (-20.5%), from €290,079 to €230,557
- Financial charges -€25,000
no longer reported in 2025 (was €25,000)
of which Financial charges: -€25,000
- Provisions -€8,100
no longer reported in 2025 (was €8,100)
- Gross operating margin +€4,747
no longer reported in 2025 (was -€4,747)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,843 | €0 | -€355,843 | -100% |
| Current assets | 29/58 | €355,843 | €0 | -€355,843 | -100% |
| Amounts receivable within one year | 40/41 | €355,843 | €0 | -€355,843 | -100% |
| Other amounts receivable | 41 | €355,843 | €0 | -€355,843 | -100% |
| Total equity and liabilities | 10/49 | €355,843 | €0 | -€355,843 | -100% |
| Equity | 10/15 | €57,664 | -€238,657 | -€296,320 | |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,336 | -€343,657 | -€296,320 | -626% |
| Provisions and deferred taxes | 16 | €8,100 | €8,100 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,100 | €8,100 | = | 0.0% |
| Taxes | 161 | €8,100 | €8,100 | = | 0.0% |
| Amounts payable | 17/49 | €290,079 | €230,557 | -€59,523 | -20.5% |
| Amounts payable within one year | 42/48 | €290,079 | €230,557 | -€59,523 | -20.5% |
| Other amounts payable | 47/48 | €290,079 | €230,557 | -€59,523 | -20.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,100 | - | -€8,100 | |
| Non-recurring operating charges | 66A | €4,741 | €296,320 | +€291,579 | +6,150% |
| Gross operating margin | 9900 | -€4,747 | - | +€4,747 | |
| Operating profit (loss) | 9901 | -€17,588 | -€296,320 | -€278,733 | -1,585% |
| Financial charges | 65/66B | €25,000 | - | -€25,000 | |
| Recurring financial charges | 65 | €25,000 | - | -€25,000 | |
| Non-recurring financial charges | 66B | €25,000 | - | -€25,000 | |
| Profit (loss) for the period before taxes | 9903 | -€42,588 | -€296,320 | -€253,733 | -596% |
| Profit (loss) for the period | 9904 | -€42,588 | -€296,320 | -€253,733 | -596% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,588 | -€296,320 | -€253,733 | -596% |
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 24 October 2026 via checked.be.