LAIDOB: 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.
LAIDOB
Largest movements
- Current assets +€93,895
up €93,895 (+73.2%), from €128,254 to €222,149
of which Receivables within one year: +€91,063
- Tangible fixed assets -€3,143
down €3,143 (-19.9%), from €15,821 to €12,678
- Debts within one year +€82,722
up €82,722 (+74.8%), from €110,579 to €193,301
- Profit (loss) carried forward +€8,030
up €8,030 (+56.5%), from €14,205 to €22,235
- Gross operating margin +€59,017
up €59,017 (+46.6%), from €126,535 to €185,552
- Depreciation -€6,564
down €6,564 (-67.6%), from €9,707 to €3,143
- Taxes +€1,998
up €1,998 (+84.0%), from €2,379 to €4,377
From the 2008 result to the 2009 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2008 | 2009 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,575 | €239,327 | +€90,752 | +61.1% |
| Fixed assets | 21/28 | €20,321 | €17,178 | -€3,143 | -15.5% |
| Tangible fixed assets | 22/27 | €15,821 | €12,678 | -€3,143 | -19.9% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €128,254 | €222,149 | +€93,895 | +73.2% |
| Amounts receivable within one year | 40/41 | €127,365 | €218,429 | +€91,063 | +71.5% |
| Cash at bank and in hand | 54/58 | €889 | €1,780 | +€891 | +100.3% |
| Total equity and liabilities | 10/49 | €148,575 | €239,327 | +€90,752 | +61.1% |
| Equity | 10/15 | €37,996 | €46,026 | +€8,030 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,191 | €5,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,205 | €22,235 | +€8,030 | +56.5% |
| Amounts payable | 17/49 | €110,579 | €193,301 | +€82,722 | +74.8% |
| Amounts payable within one year | 42/48 | €110,579 | €193,301 | +€82,722 | +74.8% |
| Trade debts | 44 | €110,579 | €8,413 | -€102,166 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,707 | €3,143 | -€6,564 | -67.6% |
| Gross operating margin | 9900 | €126,535 | €185,552 | +€59,017 | +46.6% |
| Operating profit (loss) | 9901 | €4,803 | €11,862 | +€7,059 | +147.0% |
| Recurring financial income | 75 | €366 | €704 | +€338 | +92.2% |
| Recurring financial charges | 65 | €315 | €159 | -€156 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €4,854 | €12,407 | +€7,553 | +155.6% |
| Income taxes | 67/77 | €2,379 | €4,377 | +€1,998 | +84.0% |
| Profit (loss) for the period | 9904 | €2,475 | €8,030 | +€5,555 | +224.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,475 | €8,030 | +€5,555 | +224.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2008 and 30 September 2009. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.