LAGY: 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.
LAGY
Largest movements
- Cash +€7,646
up €7,646 (+1471.9%), from €519 to €8,165
mainly Net result for the year (+€10,189) and Tax, wage and social debts (+€4,152)
- Stocks and contracts +€3,000
new in 2025: €3,000
- Tangible fixed assets -€2,290
down €2,290 (-24.1%), from €9,520 to €7,230
- Receivables within one year +€2,005
new in 2025: €2,005
- Deferred charges and accrued income +€393
new in 2025: €393
- Profit (loss) carried forward +€10,189
up €10,189 (+43.7%), from -€23,305 to -€13,116
- Tax, wage and social debts +€4,152
up €4,152 (+726.8%), from €571 to €4,723
- Trade debts -€2,131
down €2,131 (-45.8%), from €4,649 to €2,518
- Other debts -€1,456
down €1,456 (-6.3%), from €23,124 to €21,668
- Gross operating margin +€33,305
up €33,305, from -€19,477 to €13,829
- Financial charges -€398
down €398 (-22.8%), from €1,748 to €1,349
- Depreciation +€360
up €360 (+18.6%), from €1,930 to €2,290
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 | €10,039 | €20,793 | +€10,754 | +107.1% |
| Fixed assets | 21/28 | €9,520 | €7,230 | -€2,290 | -24.1% |
| Tangible fixed assets | 22/27 | €9,520 | €7,230 | -€2,290 | -24.1% |
| Furniture and vehicles | 24 | €9,520 | €7,230 | -€2,290 | -24.1% |
| Current assets | 29/58 | €519 | €13,563 | +€13,044 | +2511.2% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Stocks | 30/36 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | - | €2,005 | +€2,005 | |
| Trade receivables | 40 | - | €2,005 | +€2,005 | |
| Cash at bank and in hand | 54/58 | €519 | €8,165 | +€7,646 | +1471.9% |
| Deferred charges and accrued income | 490/1 | - | €393 | +€393 | |
| Total equity and liabilities | 10/49 | €10,039 | €20,793 | +€10,754 | +107.1% |
| Equity | 10/15 | -€18,305 | -€8,116 | +€10,189 | +55.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,305 | -€13,116 | +€10,189 | +43.7% |
| Amounts payable | 17/49 | €28,344 | €28,909 | +€565 | +2.0% |
| Amounts payable within one year | 42/48 | €28,344 | €28,909 | +€565 | +2.0% |
| Trade debts | 44 | €4,649 | €2,518 | -€2,131 | -45.8% |
| Suppliers | 440/4 | €4,649 | €2,518 | -€2,131 | -45.8% |
| Taxes, remuneration and social security | 45 | €571 | €4,723 | +€4,152 | +726.8% |
| Taxes | 450/3 | €571 | €4,723 | +€4,152 | +726.8% |
| Other amounts payable | 47/48 | €23,124 | €21,668 | -€1,456 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,930 | €2,290 | +€360 | +18.6% |
| Other operating charges | 640/8 | €150 | - | -€150 | |
| Gross operating margin | 9900 | -€19,477 | €13,829 | +€33,305 | |
| Operating profit (loss) | 9901 | -€21,557 | €11,539 | +€33,096 | |
| Financial charges | 65/66B | €1,748 | €1,349 | -€398 | -22.8% |
| Recurring financial charges | 65 | €1,748 | €1,349 | -€398 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,305 | €10,189 | +€33,494 | |
| Profit (loss) for the period | 9904 | -€23,305 | €10,189 | +€33,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,305 | €10,189 | +€33,494 |
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 5 October 2026 via checked.be.