LAIA ADVISORY: 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.
LAIA ADVISORY
Largest movements
- Cash +€52,575
up €52,575 (+77.0%), from €68,280 to €120,855
mainly Provisions (+€91,520) and Tax, wage and social debts (+€18,673)
- Receivables within one year +€10,139
up €10,139 (+598%), from €1,694 to €11,833
of which Other amounts receivable: +€11,832
- Provisions +€91,520
new in 2025: €91,520
- Profit (loss) carried forward -€42,499
down €42,499, from €7,267 to -€35,232
- Tax, wage and social debts +€18,673
up €18,673 (+75.7%), from €24,654 to €43,326
of which Taxes: +€21,586
- Accrued charges and deferred income -€3,600
no longer reported in 2025 (was €3,600)
- Trade debts -€1,785
down €1,785 (-74.2%), from €2,406 to €621
- Provisions +€91,520
new in 2025: €91,520
- Gross operating margin +€10,488
up €10,488 (+18.7%), from €56,086 to €66,574
- Other operating charges -€2,458
down €2,458 (-72.9%), from €3,374 to €916
- Financial charges +€1,332
up €1,332 (+111%), from €1,205 to €2,537
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 | €70,927 | €133,236 | +€62,309 | +87.8% |
| Fixed assets | 21/28 | €953 | €548 | -€405 | -42.5% |
| Tangible fixed assets | 22/27 | €953 | €548 | -€405 | -42.5% |
| Furniture and vehicles | 24 | €953 | €548 | -€405 | -42.5% |
| Current assets | 29/58 | €69,974 | €132,688 | +€62,714 | +89.6% |
| Amounts receivable within one year | 40/41 | €1,694 | €11,833 | +€10,139 | +598% |
| Trade receivables | 40 | €1,694 | - | -€1,694 | |
| Other amounts receivable | 41 | €1 | €11,833 | +€11,832 | +1,766,036% |
| Cash at bank and in hand | 54/58 | €68,280 | €120,855 | +€52,575 | +77.0% |
| Total equity and liabilities | 10/49 | €70,927 | €133,236 | +€62,309 | +87.8% |
| Equity | 10/15 | €40,267 | -€2,232 | -€42,499 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,267 | -€35,232 | -€42,499 | |
| Provisions and deferred taxes | 16 | - | €91,520 | +€91,520 | |
| Provisions for liabilities and charges | 160/5 | - | €91,520 | +€91,520 | |
| Other liabilities and charges | 164/5 | - | €91,520 | +€91,520 | |
| Amounts payable | 17/49 | €30,660 | €43,948 | +€13,288 | +43.3% |
| Amounts payable within one year | 42/48 | €27,060 | €43,948 | +€16,888 | +62.4% |
| Trade debts | 44 | €2,406 | €621 | -€1,785 | -74.2% |
| Suppliers | 440/4 | €2,406 | €621 | -€1,785 | -74.2% |
| Taxes, remuneration and social security | 45 | €24,654 | €43,326 | +€18,673 | +75.7% |
| Taxes | 450/3 | €21,741 | €43,326 | +€21,586 | +99.3% |
| Remuneration and social security | 454/9 | €2,913 | - | -€2,913 | |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €405 | +€144 | +55.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €91,520 | +€91,520 | |
| Other operating charges | 640/8 | €3,374 | €916 | -€2,458 | -72.9% |
| Gross operating margin | 9900 | €56,086 | €66,574 | +€10,488 | +18.7% |
| Operating profit (loss) | 9901 | €52,452 | -€26,267 | -€78,718 | |
| Financial charges | 65/66B | €1,205 | €2,537 | +€1,332 | +111% |
| Recurring financial charges | 65 | €1,205 | €2,537 | +€1,332 | +111% |
| Profit (loss) for the period before taxes | 9903 | €51,247 | -€28,804 | -€80,051 | |
| Income taxes | 67/77 | €13,980 | €13,695 | -€284 | -2.0% |
| Profit (loss) for the period | 9904 | €37,267 | -€42,499 | -€79,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,267 | -€42,499 | -€79,766 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.