LAGROJE: 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.
LAGROJE
Largest movements
- Cash +€18,141
up €18,141 (+576%), from €3,150 to €21,291
mainly Net result for the year (+€18,903) and Tax, wage and social debts (+€3,822)
- Receivables within one year +€5,326
up €5,326 (+1,439%), from €370 to €5,696
of which Trade receivables: +€3,710
- Tangible fixed assets -€1,333
down €1,333 (-65.6%), from €2,031 to €698
- Deferred charges and accrued income +€546
new in 2025: €546
- Profit (loss) carried forward +€18,903
up €18,903 (+5,666%), from €334 to €19,237
- Tax, wage and social debts +€3,822
up €3,822 (+143%), from €2,671 to €6,493
- Trade debts +€426
up €426 (+124%), from €344 to €770
- Accrued charges and deferred income -€408
no longer reported in 2025 (was €408)
- Gross operating margin +€17,017
up €17,017 (+182%), from €9,374 to €26,391
- Write-downs -€6,170
no longer reported in 2025 (was €6,170)
- Taxes +€5,071
up €5,071 (+747%), from €679 to €5,750
- Depreciation -€636
down €636 (-32.3%), from €1,969 to €1,333
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 | €5,552 | €28,231 | +€22,680 | +409% |
| Fixed assets | 21/28 | €2,031 | €698 | -€1,333 | -65.6% |
| Tangible fixed assets | 22/27 | €2,031 | €698 | -€1,333 | -65.6% |
| Plant, machinery and equipment | 23 | €2,031 | €698 | -€1,333 | -65.6% |
| Current assets | 29/58 | €3,520 | €27,534 | +€24,013 | +682% |
| Amounts receivable within one year | 40/41 | €370 | €5,696 | +€5,326 | +1,439% |
| Trade receivables | 40 | €370 | €4,080 | +€3,710 | +1,003% |
| Other amounts receivable | 41 | - | €1,616 | +€1,616 | |
| Cash at bank and in hand | 54/58 | €3,150 | €21,291 | +€18,141 | +576% |
| Deferred charges and accrued income | 490/1 | - | €546 | +€546 | |
| Total equity and liabilities | 10/49 | €5,552 | €28,231 | +€22,680 | +409% |
| Equity | 10/15 | €1,834 | €20,737 | +€18,903 | +1,031% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €334 | €19,237 | +€18,903 | +5,666% |
| Amounts payable | 17/49 | €3,718 | €7,494 | +€3,776 | +102% |
| Amounts payable within one year | 42/48 | €3,310 | €7,494 | +€4,184 | +126% |
| Trade debts | 44 | €344 | €770 | +€426 | +124% |
| Suppliers | 440/4 | €344 | €770 | +€426 | +124% |
| Taxes, remuneration and social security | 45 | €2,671 | €6,493 | +€3,822 | +143% |
| Taxes | 450/3 | €2,671 | €6,493 | +€3,822 | +143% |
| Other amounts payable | 47/48 | €295 | €231 | -€64 | -21.8% |
| Accrued charges and deferred income | 492/3 | €408 | - | -€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,969 | €1,333 | -€636 | -32.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,170 | - | -€6,170 | |
| Other operating charges | 640/8 | €189 | €320 | +€131 | +69.2% |
| Gross operating margin | 9900 | €9,374 | €26,391 | +€17,017 | +182% |
| Operating profit (loss) | 9901 | €1,045 | €24,737 | +€23,692 | +2,266% |
| Financial income | 75/76B | €0 | €7 | +€7 | +34,200% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +34,200% |
| Financial charges | 65/66B | €32 | €90 | +€58 | +177% |
| Recurring financial charges | 65 | €32 | €90 | +€58 | +177% |
| Profit (loss) for the period before taxes | 9903 | €1,013 | €24,654 | +€23,641 | +2,334% |
| Income taxes | 67/77 | €679 | €5,750 | +€5,071 | +747% |
| Profit (loss) for the period | 9904 | €334 | €18,903 | +€18,570 | +5,566% |
| Profit (loss) for the period to be appropriated | 9905 | €334 | €18,903 | +€18,570 | +5,566% |
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 14 October 2026 via checked.be.