LAHAYE SIMON: 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.
LAHAYE SIMON
Largest movements
- Tangible fixed assets +€7,656
up €7,656 (+15.2%), from €50,235 to €57,892
of which Furniture and vehicles: +€9,287
- Receivables within one year +€4,780
up €4,780 (+12.2%), from €39,164 to €43,943
of which Other amounts receivable: +€2,918
- Reserves +€48,389
up €48,389 (+45.0%), from €107,546 to €155,935
- Other debts -€32,007
down €32,007 (-66.5%), from €48,120 to €16,113
- Tax, wage and social debts +€13,722
up €13,722 (+113%), from €12,140 to €25,862
- Trade debts -€7,711
down €7,711 (-46.7%), from €16,517 to €8,806
- Debts after one year -€7,145
down €7,145 (-74.8%), from €9,547 to €2,402
- Gross operating margin +€95,085
up €95,085 (+70.4%), from €134,973 to €230,058
- Staff costs +€36,102
up €36,102 (+47.5%), from €76,007 to €112,109
- Taxes +€18,188
up €18,188 (+139%), from €13,060 to €31,248
- Financial income +€5,263
up €5,263 (+10,525,760%), from €0 to €5,263
of which Non-recurring financial income: +€5,262
- Depreciation +€2,853
up €2,853 (+12.9%), from €22,140 to €24,993
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 | €207,120 | €222,455 | +€15,335 | +7.4% |
| Fixed assets | 21/28 | €50,235 | €57,892 | +€7,656 | +15.2% |
| Tangible fixed assets | 22/27 | €50,235 | €57,892 | +€7,656 | +15.2% |
| Furniture and vehicles | 24 | €33,849 | €43,137 | +€9,287 | +27.4% |
| Leasing and similar rights | 25 | €16,386 | €14,755 | -€1,631 | -10.0% |
| Current assets | 29/58 | €156,885 | €164,564 | +€7,679 | +4.9% |
| Amounts receivable after more than one year | 29 | €1,800 | €1,800 | = | 0.0% |
| Trade receivables | 290 | €1,800 | €1,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,164 | €43,943 | +€4,780 | +12.2% |
| Trade receivables | 40 | €27,961 | €29,822 | +€1,861 | +6.7% |
| Other amounts receivable | 41 | €11,203 | €14,121 | +€2,918 | +26.1% |
| Cash at bank and in hand | 54/58 | €114,663 | €116,587 | +€1,924 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,258 | €2,234 | +€976 | +77.6% |
| Total equity and liabilities | 10/49 | €207,120 | €222,455 | +€15,335 | +7.4% |
| Equity | 10/15 | €113,746 | €162,135 | +€48,389 | +42.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,546 | €155,935 | +€48,389 | +45.0% |
| Distributable reserves | 133 | €107,546 | €155,935 | +€48,389 | +45.0% |
| Amounts payable | 17/49 | €93,374 | €60,320 | -€33,054 | -35.4% |
| Amounts payable after more than one year | 17 | €9,547 | €2,402 | -€7,145 | -74.8% |
| Financial debts | 170/4 | €9,547 | €2,402 | -€7,145 | -74.8% |
| Amounts payable within one year | 42/48 | €83,827 | €57,919 | -€25,908 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €7,050 | €7,139 | +€88 | +1.3% |
| Trade debts | 44 | €16,517 | €8,806 | -€7,711 | -46.7% |
| Suppliers | 440/4 | €16,517 | €8,806 | -€7,711 | -46.7% |
| Taxes, remuneration and social security | 45 | €12,140 | €25,862 | +€13,722 | +113% |
| Taxes | 450/3 | €12,140 | €25,862 | +€13,722 | +113% |
| Other amounts payable | 47/48 | €48,120 | €16,113 | -€32,007 | -66.5% |
| Remuneration, social security and pensions | 62 | €76,007 | €112,109 | +€36,102 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,140 | €24,993 | +€2,853 | +12.9% |
| Other operating charges | 640/8 | €1,808 | €1,825 | +€17 | +1.0% |
| Gross operating margin | 9900 | €134,973 | €230,058 | +€95,085 | +70.4% |
| Operating profit (loss) | 9901 | €35,018 | €91,131 | +€56,114 | +160% |
| Financial income | 75/76B | €0 | €5,263 | +€5,263 | +10,525,760% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,880% |
| Non-recurring financial income | 76B | - | €5,262 | +€5,262 | |
| Financial charges | 65/66B | €472 | €645 | +€173 | +36.6% |
| Recurring financial charges | 65 | €472 | €645 | +€173 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €34,546 | €95,750 | +€61,204 | +177% |
| Income taxes | 67/77 | €13,060 | €31,248 | +€18,188 | +139% |
| Profit (loss) for the period | 9904 | €21,486 | €64,502 | +€43,016 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €21,486 | €64,502 | +€43,016 | +200% |
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 21 October 2026 via checked.be.