LAGOM & MORE: 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.
LAGOM & MORE
Largest movements
- Stocks and contracts +€34,827
up €34,827 (+46.0%), from €75,661 to €110,488
- Cash +€9,625
up €9,625 (+73.5%), from €13,104 to €22,729
mainly Other debts (+€42,911) and Net result for the year (+€12,951)
- Receivables within one year +€7,587
up €7,587 (+161%), from €4,713 to €12,301
of which Other amounts receivable: +€4,606
- Tangible fixed assets -€3,068
down €3,068 (-5.6%), from €54,447 to €51,379
of which Plant, machinery and equipment: -€1,657
- Other debts +€42,911
up €42,911 (+26.9%), from €159,500 to €202,411
- Profit (loss) carried forward +€12,951
up €12,951 (+42.4%), from -€30,534 to -€17,583
- Trade debts -€9,348
down €9,348 (-45.8%), from €20,409 to €11,062
- Gross operating margin +€54,849
up €54,849, from -€30,494 to €24,356
- Depreciation +€8,618
new in 2026: €8,618
- Other operating charges +€1,408
up €1,408 (+308%), from €457 to €1,865
- Financial income -€1,051
down €1,051 (-98.7%), from €1,065 to €14
- Financial charges +€460
up €460 (+149%), from €309 to €769
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,446 | €202,113 | +€47,667 | +30.9% |
| Fixed assets | 21/28 | €60,967 | €56,595 | -€4,372 | -7.2% |
| Intangible fixed assets | 21 | €6,520 | €5,216 | -€1,304 | -20.0% |
| Tangible fixed assets | 22/27 | €54,447 | €51,379 | -€3,068 | -5.6% |
| Land and buildings | 22 | €40,335 | €38,964 | -€1,372 | -3.4% |
| Plant, machinery and equipment | 23 | €12,426 | €10,769 | -€1,657 | -13.3% |
| Furniture and vehicles | 24 | €1,686 | €1,646 | -€40 | -2.3% |
| Current assets | 29/58 | €93,478 | €145,517 | +€52,039 | +55.7% |
| Stocks and contracts in progress | 3 | €75,661 | €110,488 | +€34,827 | +46.0% |
| Stocks | 30/36 | €75,661 | €110,488 | +€34,827 | +46.0% |
| Amounts receivable within one year | 40/41 | €4,713 | €12,301 | +€7,587 | +161% |
| Trade receivables | 40 | €154 | €3,136 | +€2,982 | +1,932% |
| Other amounts receivable | 41 | €4,559 | €9,164 | +€4,606 | +101% |
| Cash at bank and in hand | 54/58 | €13,104 | €22,729 | +€9,625 | +73.5% |
| Total equity and liabilities | 10/49 | €154,446 | €202,113 | +€47,667 | +30.9% |
| Equity | 10/15 | -€28,034 | -€15,083 | +€12,951 | +46.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,534 | -€17,583 | +€12,951 | +42.4% |
| Amounts payable | 17/49 | €182,480 | €217,196 | +€34,716 | +19.0% |
| Amounts payable within one year | 42/48 | €182,480 | €217,196 | +€34,716 | +19.0% |
| Trade debts | 44 | €20,409 | €11,062 | -€9,348 | -45.8% |
| Suppliers | 440/4 | €20,409 | €11,062 | -€9,348 | -45.8% |
| Taxes, remuneration and social security | 45 | €2,571 | €3,724 | +€1,153 | +44.8% |
| Taxes | 450/3 | €2,571 | €3,724 | +€1,153 | +44.8% |
| Other amounts payable | 47/48 | €159,500 | €202,411 | +€42,911 | +26.9% |
| Remuneration, social security and pensions | 62 | €340 | €167 | -€173 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,618 | +€8,618 | |
| Other operating charges | 640/8 | €457 | €1,865 | +€1,408 | +308% |
| Gross operating margin | 9900 | -€30,494 | €24,356 | +€54,849 | |
| Operating profit (loss) | 9901 | -€31,290 | €13,706 | +€44,997 | |
| Financial income | 75/76B | €1,065 | €14 | -€1,051 | -98.7% |
| Recurring financial income | 75 | €1,065 | €14 | -€1,051 | -98.7% |
| Financial charges | 65/66B | €309 | €769 | +€460 | +149% |
| Recurring financial charges | 65 | €309 | €769 | +€460 | +149% |
| Profit (loss) for the period before taxes | 9903 | -€30,534 | €12,951 | +€43,485 | |
| Profit (loss) for the period | 9904 | -€30,534 | €12,951 | +€43,485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,534 | €12,951 | +€43,485 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.