LAGRISE: 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.
LAGRISE
Largest movements
- Receivables within one year -€10,179
down €10,179 (-73.3%), from €13,880 to €3,700
of which Trade receivables: -€9,301
- Tangible fixed assets -€6,263
down €6,263 (-14.2%), from €44,067 to €37,803
of which Furniture and vehicles: -€4,674
- Deferred charges and accrued income -€658
down €658 (-74.2%), from €887 to €229
- Trade debts -€9,676
down €9,676 (-88.4%), from €10,947 to €1,272
- Debts after one year -€7,245
down €7,245 (-29.0%), from €25,000 to €17,755
- Reserves -€2,554
down €2,554 (-18.8%), from €13,553 to €10,999
- Tax, wage and social debts +€2,394
up €2,394 (+39.1%), from €6,123 to €8,517
- Gross operating margin -€12,969
down €12,969 (-54.0%), from €24,030 to €11,061
- Taxes -€3,814
down €3,814 (-62.4%), from €6,110 to €2,296
- Depreciation +€609
up €609 (+8.0%), from €7,651 to €8,261
- Other operating charges +€371
up €371 (+14.9%), from €2,488 to €2,859
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 | €62,122 | €44,792 | -€17,329 | -27.9% |
| Fixed assets | 21/28 | €44,287 | €37,803 | -€6,483 | -14.6% |
| Tangible fixed assets | 22/27 | €44,067 | €37,803 | -€6,263 | -14.2% |
| Land and buildings | 22 | €24,524 | €23,029 | -€1,495 | -6.1% |
| Plant, machinery and equipment | 23 | €575 | €481 | -€95 | -16.4% |
| Furniture and vehicles | 24 | €18,968 | €14,294 | -€4,674 | -24.6% |
| Financial fixed assets | 28 | €220 | €0 | -€220 | -100% |
| Current assets | 29/58 | €17,835 | €6,989 | -€10,846 | -60.8% |
| Amounts receivable within one year | 40/41 | €13,880 | €3,700 | -€10,179 | -73.3% |
| Trade receivables | 40 | €13,001 | €3,700 | -€9,301 | -71.5% |
| Other amounts receivable | 41 | €878 | €0 | -€878 | -100% |
| Cash at bank and in hand | 54/58 | €3,068 | €3,059 | -€9 | -0.3% |
| Deferred charges and accrued income | 490/1 | €887 | €229 | -€658 | -74.2% |
| Total equity and liabilities | 10/49 | €62,122 | €44,792 | -€17,329 | -27.9% |
| Equity | 10/15 | €19,750 | €17,196 | -€2,554 | -12.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €13,553 | €10,999 | -€2,554 | -18.8% |
| Distributable reserves | 133 | €13,553 | €10,999 | -€2,554 | -18.8% |
| Amounts payable | 17/49 | €42,372 | €27,596 | -€14,775 | -34.9% |
| Amounts payable after more than one year | 17 | €25,000 | €17,755 | -€7,245 | -29.0% |
| Financial debts | 170/4 | €25,000 | €17,755 | -€7,245 | -29.0% |
| Amounts payable within one year | 42/48 | €17,070 | €9,788 | -€7,282 | -42.7% |
| Trade debts | 44 | €10,947 | €1,272 | -€9,676 | -88.4% |
| Suppliers | 440/4 | €10,947 | €1,272 | -€9,676 | -88.4% |
| Taxes, remuneration and social security | 45 | €6,123 | €8,517 | +€2,394 | +39.1% |
| Taxes | 450/3 | €6,123 | €8,517 | +€2,394 | +39.1% |
| Accrued charges and deferred income | 492/3 | €302 | €53 | -€248 | -82.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,651 | €8,261 | +€609 | +8.0% |
| Other operating charges | 640/8 | €2,488 | €2,859 | +€371 | +14.9% |
| Gross operating margin | 9900 | €24,030 | €11,061 | -€12,969 | -54.0% |
| Operating profit (loss) | 9901 | €13,890 | -€59 | -€13,949 | |
| Financial income | 75/76B | €5 | €15 | +€9 | +174% |
| Recurring financial income | 75 | €5 | €15 | +€9 | +174% |
| Financial charges | 65/66B | €181 | €214 | +€32 | +17.9% |
| Recurring financial charges | 65 | €181 | €214 | +€32 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €13,714 | -€258 | -€13,972 | |
| Income taxes | 67/77 | €6,110 | €2,296 | -€3,814 | -62.4% |
| Profit (loss) for the period | 9904 | €7,604 | -€2,554 | -€10,158 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,604 | -€2,554 | -€10,158 |
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 30 October 2026 via checked.be.