LAHAYE Romain: what changed
LAHAYE Romain
Largest movements
- Receivables within one year +€44,417
up €44,417 (+235%), from €18,923 to €63,339
of which Trade receivables: +€63,326
- Cash +€39,845
up €39,845 (+10.5%), from €378,541 to €418,386
mainly Other debts (+€405,651) and Net result for the year (+€106,814)
- Tangible fixed assets -€8,108
down €8,108 (-55.1%), from €14,706 to €6,598
of which Furniture and vehicles: -€7,870
- Other debts +€405,651
up €405,651 (+5,010%), from €8,097 to €413,747
- Profit (loss) carried forward -€293,186
down €293,186 (-87.4%), from €335,629 to €42,443
- Trade debts -€44,456
down €44,456 (-90.6%), from €49,088 to €4,632
- Tax, wage and social debts +€15,890
up €15,890 (+727%), from €2,186 to €18,075
of which Taxes: +€15,876
- Current portion of long-term debt -€9,164
no longer reported in 2025 (was €9,164)
- Gross operating margin +€16,565
up €16,565 (+11.6%), from €142,420 to €158,985
- Taxes +€15,350
up €15,350 (+54.3%), from €28,250 to €43,600
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €415,418 | €489,672 | +€74,254 | +17.9% |
| Fixed assets | 21/28 | €14,706 | €6,598 | -€8,108 | -55.1% |
| Tangible fixed assets | 22/27 | €14,706 | €6,598 | -€8,108 | -55.1% |
| Plant, machinery and equipment | 23 | €238 | - | -€238 | |
| Furniture and vehicles | 24 | €14,468 | €6,598 | -€7,870 | -54.4% |
| Current assets | 29/58 | €400,712 | €483,074 | +€82,362 | +20.6% |
| Stocks and contracts in progress | 3 | €400 | €754 | +€354 | +88.4% |
| Stocks | 30/36 | €400 | €754 | +€354 | +88.4% |
| Amounts receivable within one year | 40/41 | €18,923 | €63,339 | +€44,417 | +235% |
| Trade receivables | 40 | - | €63,326 | +€63,326 | |
| Other amounts receivable | 41 | €18,923 | €13 | -€18,909 | -99.9% |
| Cash at bank and in hand | 54/58 | €378,541 | €418,386 | +€39,845 | +10.5% |
| Deferred charges and accrued income | 490/1 | €2,848 | €595 | -€2,253 | -79.1% |
| Total equity and liabilities | 10/49 | €415,418 | €489,672 | +€74,254 | +17.9% |
| Equity | 10/15 | €345,629 | €52,443 | -€293,186 | -84.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €335,629 | €42,443 | -€293,186 | -87.4% |
| Amounts payable | 17/49 | €69,789 | €437,229 | +€367,440 | +527% |
| Amounts payable within one year | 42/48 | €68,534 | €436,455 | +€367,921 | +537% |
| Current portion of amounts payable after more than one year | 42 | €9,164 | - | -€9,164 | |
| Trade debts | 44 | €49,088 | €4,632 | -€44,456 | -90.6% |
| Suppliers | 440/4 | €49,088 | €4,632 | -€44,456 | -90.6% |
| Taxes, remuneration and social security | 45 | €2,186 | €18,075 | +€15,890 | +727% |
| Taxes | 450/3 | €572 | €16,447 | +€15,876 | +2,778% |
| Remuneration and social security | 454/9 | €1,614 | €1,628 | +€14 | +0.9% |
| Other amounts payable | 47/48 | €8,097 | €413,747 | +€405,651 | +5,010% |
| Accrued charges and deferred income | 492/3 | €1,255 | €773 | -€482 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,706 | €8,108 | -€598 | -6.9% |
| Other operating charges | 640/8 | €869 | €878 | +€8 | +1.0% |
| Gross operating margin | 9900 | €142,420 | €158,985 | +€16,565 | +11.6% |
| Operating profit (loss) | 9901 | €132,844 | €149,999 | +€17,155 | +12.9% |
| Financial income | 75/76B | €914 | €1,430 | +€516 | +56.5% |
| Recurring financial income | 75 | €914 | €1,430 | +€516 | +56.5% |
| Financial charges | 65/66B | €1,526 | €1,015 | -€510 | -33.5% |
| Recurring financial charges | 65 | €1,526 | €1,015 | -€510 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €132,232 | €150,414 | +€18,182 | +13.7% |
| Income taxes | 67/77 | €28,250 | €43,600 | +€15,350 | +54.3% |
| Profit (loss) for the period | 9904 | €103,982 | €106,814 | +€2,832 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €103,982 | €106,814 | +€2,832 | +2.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.