LAHAYE: 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.
LAHAYE
Largest movements
- Tangible fixed assets -€27,639
down €27,639 (-7.5%), from €369,559 to €341,920
of which Land and buildings: -€24,633
- Receivables within one year -€20,948
down €20,948 (-4.7%), from €446,291 to €425,343
of which Trade receivables: -€23,374
- Reserves -€50,678
down €50,678 (-11.3%), from €446,923 to €396,245
of which Distributable reserves: -€49,988
- Other debts +€37,375
up €37,375 (+15.5%), from €241,258 to €278,633
- Tax, wage and social debts -€23,641
down €23,641 (-83.5%), from €28,306 to €4,665
of which Taxes: -€14,620
- Gross operating margin -€10,981
down €10,981 (-12.5%), from €88,085 to €77,103
- Taxes -€1,948
down €1,948 (-11.9%), from €16,422 to €14,474
- Depreciation -€1,742
down €1,742 (-5.9%), from €29,381 to €27,639
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 | €829,402 | €787,447 | -€41,955 | -5.1% |
| Fixed assets | 21/28 | €369,559 | €341,920 | -€27,639 | -7.5% |
| Tangible fixed assets | 22/27 | €369,559 | €341,920 | -€27,639 | -7.5% |
| Land and buildings | 22 | €366,553 | €341,920 | -€24,633 | -6.7% |
| Furniture and vehicles | 24 | €3,006 | €0 | -€3,006 | -100.0% |
| Current assets | 29/58 | €459,843 | €445,527 | -€14,316 | -3.1% |
| Amounts receivable within one year | 40/41 | €446,291 | €425,343 | -€20,948 | -4.7% |
| Trade receivables | 40 | €437,594 | €414,220 | -€23,374 | -5.3% |
| Other amounts receivable | 41 | €8,697 | €11,123 | +€2,426 | +27.9% |
| Cash at bank and in hand | 54/58 | €10,232 | €17,102 | +€6,870 | +67.1% |
| Deferred charges and accrued income | 490/1 | €3,320 | €3,082 | -€238 | -7.2% |
| Total equity and liabilities | 10/49 | €829,402 | €787,447 | -€41,955 | -5.1% |
| Equity | 10/15 | €521,270 | €470,592 | -€50,678 | -9.7% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €446,923 | €396,245 | -€50,678 | -11.3% |
| Tax-exempt reserves | 132 | €5,355 | €4,665 | -€691 | -12.9% |
| Distributable reserves | 133 | €441,568 | €391,580 | -€49,988 | -11.3% |
| Profit (loss) carried forward | 14 | €47,079 | €47,079 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,646 | €3,182 | -€464 | -12.7% |
| Deferred taxes | 168 | €3,646 | €3,182 | -€464 | -12.7% |
| Amounts payable | 17/49 | €304,486 | €313,673 | +€9,187 | +3.0% |
| Amounts payable within one year | 42/48 | €298,618 | €307,805 | +€9,187 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €8,232 | €8,256 | +€24 | +0.3% |
| Financial debts | 43 | €1,213 | €3,253 | +€2,039 | +168.1% |
| Credit institutions | 430/8 | €1,213 | €3,253 | +€2,039 | +168.1% |
| Trade debts | 44 | €19,609 | €12,998 | -€6,611 | -33.7% |
| Suppliers | 440/4 | €19,609 | €12,998 | -€6,611 | -33.7% |
| Taxes, remuneration and social security | 45 | €28,306 | €4,665 | -€23,641 | -83.5% |
| Taxes | 450/3 | €19,285 | €4,665 | -€14,620 | -75.8% |
| Remuneration and social security | 454/9 | €9,021 | €0 | -€9,021 | -100.0% |
| Other amounts payable | 47/48 | €241,258 | €278,633 | +€37,375 | +15.5% |
| Accrued charges and deferred income | 492/3 | €5,868 | €5,868 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,381 | €27,639 | -€1,742 | -5.9% |
| Other operating charges | 640/8 | €5,290 | €5,121 | -€168 | -3.2% |
| Gross operating margin | 9900 | €88,085 | €77,103 | -€10,981 | -12.5% |
| Operating profit (loss) | 9901 | €53,414 | €44,343 | -€9,071 | -17.0% |
| Financial income | 75/76B | €66 | €60 | -€6 | -9.3% |
| Recurring financial income | 75 | €66 | €60 | -€6 | -9.3% |
| Financial charges | 65/66B | €1,796 | €2,130 | +€334 | +18.6% |
| Recurring financial charges | 65 | €1,796 | €2,130 | +€334 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €51,683 | €42,273 | -€9,410 | -18.2% |
| Transfer from deferred taxes | 780 | €464 | €464 | = | 0.0% |
| Income taxes | 67/77 | €16,422 | €14,474 | -€1,948 | -11.9% |
| Profit (loss) for the period | 9904 | €35,725 | €28,262 | -€7,462 | -20.9% |
| Transfer from tax-exempt reserves | 789 | €691 | €691 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,415 | €28,953 | -€7,462 | -20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.