Lagomm: 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.
Lagomm
Largest movements
- Cash -€40,689
down €40,689 (-53.1%), from €76,605 to €35,915
mainly Net result for the year (-€29,179) and Receivables within one year (-€28,015)
- Receivables within one year +€28,015
up €28,015 (+145.6%), from €19,246 to €47,262
of which Other amounts receivable: +€15,139
- Deferred charges and accrued income -€1,466
down €1,466 (-21.5%), from €6,816 to €5,350
- Reserves -€29,179
down €29,179 (-38.1%), from €76,627 to €47,448
- Tax, wage and social debts +€15,013
up €15,013 (+250.6%), from €5,991 to €21,005
- Gross operating margin -€53,686
down €53,686, from €28,372 to -€25,314
- Taxes -€5,944
down €5,944 (-97.3%), from €6,110 to €166
- Financial charges +€2,336
up €2,336 (+413.4%), from €565 to €2,902
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 | €103,568 | €88,975 | -€14,593 | -14.1% |
| Fixed assets | 21/28 | €901 | €448 | -€453 | -50.3% |
| Tangible fixed assets | 22/27 | €901 | €448 | -€453 | -50.3% |
| Furniture and vehicles | 24 | €901 | €448 | -€453 | -50.3% |
| Current assets | 29/58 | €102,667 | €88,527 | -€14,140 | -13.8% |
| Amounts receivable within one year | 40/41 | €19,246 | €47,262 | +€28,015 | +145.6% |
| Trade receivables | 40 | €15,086 | €27,962 | +€12,876 | +85.4% |
| Other amounts receivable | 41 | €4,160 | €19,300 | +€15,139 | +363.9% |
| Cash at bank and in hand | 54/58 | €76,605 | €35,915 | -€40,689 | -53.1% |
| Deferred charges and accrued income | 490/1 | €6,816 | €5,350 | -€1,466 | -21.5% |
| Total equity and liabilities | 10/49 | €103,568 | €88,975 | -€14,593 | -14.1% |
| Equity | 10/15 | €91,627 | €62,448 | -€29,179 | -31.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €76,627 | €47,448 | -€29,179 | -38.1% |
| Distributable reserves | 133 | €76,627 | €47,448 | -€29,179 | -38.1% |
| Amounts payable | 17/49 | €11,941 | €26,527 | +€14,586 | +122.2% |
| Amounts payable within one year | 42/48 | €11,926 | €26,527 | +€14,600 | +122.4% |
| Trade debts | 44 | €5,935 | €5,522 | -€413 | -7.0% |
| Suppliers | 440/4 | €5,935 | €5,522 | -€413 | -7.0% |
| Taxes, remuneration and social security | 45 | €5,991 | €21,005 | +€15,013 | +250.6% |
| Taxes | 450/3 | €5,991 | €21,005 | +€15,013 | +250.6% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €453 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €591 | +€78 | +15.1% |
| Gross operating margin | 9900 | €28,372 | -€25,314 | -€53,686 | |
| Operating profit (loss) | 9901 | €27,406 | -€26,358 | -€53,763 | |
| Financial income | 75/76B | €397 | €246 | -€151 | -38.0% |
| Recurring financial income | 75 | €397 | €246 | -€151 | -38.0% |
| Financial charges | 65/66B | €565 | €2,902 | +€2,336 | +413.4% |
| Recurring financial charges | 65 | €565 | €2,902 | +€2,336 | +413.4% |
| Profit (loss) for the period before taxes | 9903 | €27,237 | -€29,013 | -€56,250 | |
| Income taxes | 67/77 | €6,110 | €166 | -€5,944 | -97.3% |
| Profit (loss) for the period | 9904 | €21,127 | -€29,179 | -€50,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,127 | -€29,179 | -€50,306 |
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 3 October 2026 via checked.be.