Lagua: 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.
Lagua
Largest movements
- Receivables within one year -€37,921
down €37,921 (-54.8%), from €69,226 to €31,305
of which Trade receivables: -€24,878
- Receivables after one year +€2,669
up €2,669 (+4.0%), from €66,720 to €69,388
- Cash -€2,343
down €2,343 (-99.9%), from €2,345 to €2
mainly Trade debts (-€35,788) and Net result for the year (-€8,134)
- Tangible fixed assets -€1,833
down €1,833 (-46.6%), from €3,933 to €2,100
- Trade debts -€35,788
down €35,788 (-52.5%), from €68,218 to €32,430
- Profit (loss) carried forward -€8,134
new in 2024: -€8,134
- Other debts +€2,978
new in 2024: €2,978
- Gross operating margin -€66,022
down €66,022, from €63,200 to -€2,822
- Taxes -€12,523
down €12,523 (-100%), from €12,523 to €0
- Staff costs +€3,826
new in 2024: €3,826
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,523 | €102,795 | -€40,728 | -28.4% |
| Fixed assets | 21/28 | €5,233 | €2,100 | -€3,133 | -59.9% |
| Tangible fixed assets | 22/27 | €3,933 | €2,100 | -€1,833 | -46.6% |
| Furniture and vehicles | 24 | €3,933 | €2,100 | -€1,833 | -46.6% |
| Financial fixed assets | 28 | €1,300 | €0 | -€1,300 | -100% |
| Current assets | 29/58 | €138,290 | €100,696 | -€37,595 | -27.2% |
| Amounts receivable after more than one year | 29 | €66,720 | €69,388 | +€2,669 | +4.0% |
| Other amounts receivable | 291 | €66,720 | €69,388 | +€2,669 | +4.0% |
| Amounts receivable within one year | 40/41 | €69,226 | €31,305 | -€37,921 | -54.8% |
| Trade receivables | 40 | €55,805 | €30,927 | -€24,878 | -44.6% |
| Other amounts receivable | 41 | €13,421 | €378 | -€13,043 | -97.2% |
| Cash at bank and in hand | 54/58 | €2,345 | €2 | -€2,343 | -99.9% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €143,523 | €102,795 | -€40,728 | -28.4% |
| Equity | 10/15 | €54,795 | €46,661 | -€8,134 | -14.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,795 | €49,795 | = | 0.0% |
| Distributable reserves | 133 | €49,795 | €49,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,134 | -€8,134 | |
| Amounts payable | 17/49 | €88,728 | €56,134 | -€32,594 | -36.7% |
| Amounts payable within one year | 42/48 | €88,728 | €56,134 | -€32,594 | -36.7% |
| Trade debts | 44 | €68,218 | €32,430 | -€35,788 | -52.5% |
| Suppliers | 440/4 | €68,218 | €32,430 | -€35,788 | -52.5% |
| Taxes, remuneration and social security | 45 | €20,510 | €20,727 | +€217 | +1.1% |
| Taxes | 450/3 | €20,510 | €19,001 | -€1,509 | -7.4% |
| Remuneration and social security | 454/9 | - | €1,726 | +€1,726 | |
| Other amounts payable | 47/48 | - | €2,978 | +€2,978 | |
| Remuneration, social security and pensions | 62 | - | €3,826 | +€3,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,567 | €1,833 | +€266 | +17.0% |
| Other operating charges | 640/8 | €1,158 | €916 | -€242 | -20.9% |
| Gross operating margin | 9900 | €63,200 | -€2,822 | -€66,022 | |
| Operating profit (loss) | 9901 | €60,474 | -€9,398 | -€69,873 | |
| Financial income | 75/76B | €2,888 | €2,751 | -€137 | -4.8% |
| Recurring financial income | 75 | €2,888 | €2,751 | -€137 | -4.8% |
| Financial charges | 65/66B | €1,044 | €1,487 | +€443 | +42.4% |
| Recurring financial charges | 65 | €1,044 | €1,487 | +€443 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €62,319 | -€8,134 | -€70,453 | |
| Income taxes | 67/77 | €12,523 | €0 | -€12,523 | -100% |
| Profit (loss) for the period | 9904 | €49,795 | -€8,134 | -€57,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,795 | -€8,134 | -€57,930 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.