LAGRIMMO: 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.
LAGRIMMO
Largest movements
- Tangible fixed assets -€41,703
down €41,703 (-3.0%), from €1.4m to €1.4m
of which Land and buildings: -€37,846
- Cash +€17,596
up €17,596 (+416.9%), from €4,221 to €21,817
mainly Depreciation (+€41,703) and Net result for the year (+€6,336)
- Debts after one year -€28,883
down €28,883 (-2.6%), from €1.1m to €1.1m
- Gross operating margin +€47,450
up €47,450 (+277.9%), from €17,073 to €64,522
- Financial income -€10,744
down €10,744 (-100.0%), from €10,744 to €0
- Depreciation +€9,868
up €9,868 (+31.0%), from €31,835 to €41,703
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 | €1,417,726 | €1,392,422 | -€25,304 | -1.8% |
| Fixed assets | 21/28 | €1,411,744 | €1,370,040 | -€41,703 | -3.0% |
| Tangible fixed assets | 22/27 | €1,411,744 | €1,370,040 | -€41,703 | -3.0% |
| Land and buildings | 22 | €1,394,083 | €1,356,236 | -€37,846 | -2.7% |
| Furniture and vehicles | 24 | €17,661 | €13,804 | -€3,857 | -21.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €5,982 | €22,382 | +€16,399 | +274.1% |
| Amounts receivable within one year | 40/41 | - | €565 | +€565 | |
| Other amounts receivable | 41 | - | €565 | +€565 | |
| Cash at bank and in hand | 54/58 | €4,221 | €21,817 | +€17,596 | +416.9% |
| Deferred charges and accrued income | 490/1 | €1,762 | €0 | -€1,762 | -100.0% |
| Total equity and liabilities | 10/49 | €1,417,726 | €1,392,422 | -€25,304 | -1.8% |
| Equity | 10/15 | -€33,333 | -€26,997 | +€6,336 | +19.0% |
| Contributions | 10/11 | €306,000 | €306,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€339,333 | -€332,997 | +€6,336 | +1.9% |
| Amounts payable | 17/49 | €1,451,059 | €1,419,419 | -€31,640 | -2.2% |
| Amounts payable after more than one year | 17 | €1,096,194 | €1,067,311 | -€28,883 | -2.6% |
| Financial debts | 170/4 | €1,096,194 | €1,067,311 | -€28,883 | -2.6% |
| Amounts payable within one year | 42/48 | €353,724 | €350,873 | -€2,852 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €38,574 | €39,293 | +€720 | +1.9% |
| Trade debts | 44 | €9,151 | €5,579 | -€3,571 | -39.0% |
| Suppliers | 440/4 | €9,151 | €5,579 | -€3,571 | -39.0% |
| Other amounts payable | 47/48 | €306,000 | €306,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,140 | €1,235 | +€95 | +8.3% |
| Remuneration, social security and pensions | 62 | - | €59 | +€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,835 | €41,703 | +€9,868 | +31.0% |
| Other operating charges | 640/8 | €5,705 | €5,375 | -€330 | -5.8% |
| Gross operating margin | 9900 | €17,073 | €64,522 | +€47,450 | +277.9% |
| Operating profit (loss) | 9901 | -€20,467 | €17,385 | +€37,852 | |
| Financial income | 75/76B | €10,744 | €0 | -€10,744 | -100.0% |
| Recurring financial income | 75 | €10,744 | €0 | -€10,744 | -100.0% |
| Financial charges | 65/66B | €11,579 | €11,049 | -€531 | -4.6% |
| Recurring financial charges | 65 | €11,579 | €11,049 | -€531 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,302 | €6,336 | +€27,638 | |
| Profit (loss) for the period | 9904 | -€21,302 | €6,336 | +€27,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,302 | €6,336 | +€27,638 |
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 11 October 2026 via checked.be.