LAGOMA: 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.
LAGOMA
Largest movements
- Receivables within one year +€40,881
up €40,881 (+584%), from €6,997 to €47,879
of which Trade receivables: +€47,879
- Cash -€25,452
down €25,452 (-83.1%), from €30,617 to €5,165
mainly Receivables within one year (-€40,881) and Other debts (-€20,208)
- Tangible fixed assets -€13,867
down €13,867 (-3.4%), from €413,158 to €399,291
of which Land and buildings: -€11,478
- Profit (loss) carried forward +€28,047
up €28,047 (+44.4%), from €63,215 to €91,262
- Other debts -€20,208
down €20,208 (-14.6%), from €138,600 to €118,391
- Tax, wage and social debts +€17,969
up €17,969 (+158%), from €11,355 to €29,324
- Debts after one year -€15,051
down €15,051 (-7.8%), from €193,927 to €178,875
- Trade debts -€12,944
down €12,944 (-54.1%), from €23,929 to €10,985
- Gross operating margin +€12,574
up €12,574 (+23.5%), from €53,492 to €66,066
- Taxes +€8,027
up €8,027 (+84.7%), from €9,479 to €17,507
- Financial charges -€998
down €998 (-13.6%), from €7,350 to €6,352
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 | €456,610 | €454,128 | -€2,482 | -0.5% |
| Fixed assets | 21/28 | €413,158 | €399,291 | -€13,867 | -3.4% |
| Tangible fixed assets | 22/27 | €413,158 | €399,291 | -€13,867 | -3.4% |
| Land and buildings | 22 | €405,982 | €394,504 | -€11,478 | -2.8% |
| Furniture and vehicles | 24 | €5,176 | €2,787 | -€2,389 | -46.2% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €43,452 | €54,837 | +€11,386 | +26.2% |
| Amounts receivable within one year | 40/41 | €6,997 | €47,879 | +€40,881 | +584% |
| Trade receivables | 40 | - | €47,879 | +€47,879 | |
| Other amounts receivable | 41 | €6,997 | - | -€6,997 | |
| Cash at bank and in hand | 54/58 | €30,617 | €5,165 | -€25,452 | -83.1% |
| Deferred charges and accrued income | 490/1 | €5,837 | €1,793 | -€4,044 | -69.3% |
| Total equity and liabilities | 10/49 | €456,610 | €454,128 | -€2,482 | -0.5% |
| Equity | 10/15 | €71,275 | €99,322 | +€28,047 | +39.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,215 | €91,262 | +€28,047 | +44.4% |
| Amounts payable | 17/49 | €385,335 | €354,806 | -€30,529 | -7.9% |
| Amounts payable after more than one year | 17 | €193,927 | €178,875 | -€15,051 | -7.8% |
| Financial debts | 170/4 | €193,927 | €178,875 | -€15,051 | -7.8% |
| Amounts payable within one year | 42/48 | €190,860 | €175,930 | -€14,929 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €14,798 | €15,051 | +€254 | +1.7% |
| Trade debts | 44 | €23,929 | €10,985 | -€12,944 | -54.1% |
| Suppliers | 440/4 | €23,929 | €10,985 | -€12,944 | -54.1% |
| Advances received on contracts in progress | 46 | €2,178 | €2,178 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,355 | €29,324 | +€17,969 | +158% |
| Taxes | 450/3 | €11,355 | €29,324 | +€17,969 | +158% |
| Other amounts payable | 47/48 | €138,600 | €118,391 | -€20,208 | -14.6% |
| Accrued charges and deferred income | 492/3 | €549 | - | -€549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,619 | €13,867 | +€248 | +1.8% |
| Other operating charges | 640/8 | €153 | €295 | +€142 | +92.6% |
| Gross operating margin | 9900 | €53,492 | €66,066 | +€12,574 | +23.5% |
| Operating profit (loss) | 9901 | €39,719 | €51,904 | +€12,184 | +30.7% |
| Financial income | 75/76B | €1 | €3 | +€2 | +352% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +352% |
| Financial charges | 65/66B | €7,350 | €6,352 | -€998 | -13.6% |
| Recurring financial charges | 65 | €7,350 | €6,352 | -€998 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €32,370 | €45,554 | +€13,184 | +40.7% |
| Income taxes | 67/77 | €9,479 | €17,507 | +€8,027 | +84.7% |
| Profit (loss) for the period | 9904 | €22,891 | €28,047 | +€5,157 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,891 | €28,047 | +€5,157 | +22.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.