LAILA: 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.
LAILA
Largest movements
- Receivables within one year -€10,831
down €10,831 (-70.0%), from €15,481 to €4,650
- Tangible fixed assets -€9,179
down €9,179 (-11.7%), from €78,615 to €69,436
of which Land and buildings: -€4,909
- Cash +€3,311
up €3,311 (+6.3%), from €52,834 to €56,145
mainly Net result for the year (+€14,288) and Receivables within one year (+€10,831)
- Other debts -€15,254
down €15,254 (-20.4%), from €74,795 to €59,541
- Debts after one year -€14,808
down €14,808 (-13.2%), from €112,190 to €97,382
- Profit (loss) carried forward +€14,288
up €14,288 (+9.4%), from -€151,271 to -€136,983
- Tax, wage and social debts +€3,429
up €3,429 (+24.5%), from €13,982 to €17,411
of which Taxes: +€3,505
- Trade debts -€3,278
down €3,278 (-59.4%), from €5,515 to €2,238
- Gross operating margin -€41,219
down €41,219 (-24.2%), from €170,313 to €129,094
- Staff costs +€23,912
up €23,912 (+31.0%), from €77,220 to €101,132
- Financial charges -€3,175
down €3,175 (-53.4%), from €5,943 to €2,768
- Financial income -€1,742
down €1,742 (-75.0%), from €2,321 to €580
of which Financial income: -€1,183
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 | €171,187 | €154,932 | -€16,255 | -9.5% |
| Fixed assets | 21/28 | €94,915 | €85,736 | -€9,179 | -9.7% |
| Tangible fixed assets | 22/27 | €78,615 | €69,436 | -€9,179 | -11.7% |
| Land and buildings | 22 | €44,843 | €39,934 | -€4,909 | -10.9% |
| Plant, machinery and equipment | 23 | €33,772 | €29,502 | -€4,270 | -12.6% |
| Financial fixed assets | 28 | €16,300 | €16,300 | = | 0.0% |
| Current assets | 29/58 | €76,272 | €69,196 | -€7,076 | -9.3% |
| Stocks and contracts in progress | 3 | €2,308 | €3,834 | +€1,525 | +66.1% |
| Stocks | 30/36 | €2,308 | €3,834 | +€1,525 | +66.1% |
| Amounts receivable within one year | 40/41 | €15,481 | €4,650 | -€10,831 | -70.0% |
| Trade receivables | 40 | €15,481 | €4,650 | -€10,831 | -70.0% |
| Cash at bank and in hand | 54/58 | €52,834 | €56,145 | +€3,311 | +6.3% |
| Deferred charges and accrued income | 490/1 | €5,649 | €4,568 | -€1,081 | -19.1% |
| Total equity and liabilities | 10/49 | €171,187 | €154,932 | -€16,255 | -9.5% |
| Equity | 10/15 | -€49,141 | -€34,853 | +€14,288 | +29.1% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €83,230 | €83,230 | = | 0.0% |
| Tax-exempt reserves | 132 | €59 | €59 | = | 0.0% |
| Distributable reserves | 133 | €83,171 | €83,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,271 | -€136,983 | +€14,288 | +9.4% |
| Amounts payable | 17/49 | €220,329 | €189,786 | -€30,543 | -13.9% |
| Amounts payable after more than one year | 17 | €112,190 | €97,382 | -€14,808 | -13.2% |
| Financial debts | 170/4 | €112,190 | €97,382 | -€14,808 | -13.2% |
| Amounts payable within one year | 42/48 | €108,138 | €92,403 | -€15,735 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €13,846 | €13,213 | -€633 | -4.6% |
| Trade debts | 44 | €5,515 | €2,238 | -€3,278 | -59.4% |
| Suppliers | 440/4 | €5,515 | €2,238 | -€3,278 | -59.4% |
| Taxes, remuneration and social security | 45 | €13,982 | €17,411 | +€3,429 | +24.5% |
| Taxes | 450/3 | €9,094 | €12,599 | +€3,505 | +38.5% |
| Remuneration and social security | 454/9 | €4,888 | €4,812 | -€76 | -1.6% |
| Other amounts payable | 47/48 | €74,795 | €59,541 | -€15,254 | -20.4% |
| Remuneration, social security and pensions | 62 | €77,220 | €101,132 | +€23,912 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,385 | €9,179 | -€206 | -2.2% |
| Other operating charges | 640/8 | €2,125 | €2,249 | +€124 | +5.8% |
| Gross operating margin | 9900 | €170,313 | €129,094 | -€41,219 | -24.2% |
| Operating profit (loss) | 9901 | €81,583 | €16,534 | -€65,049 | -79.7% |
| Financial income | 75/76B | €2,321 | €580 | -€1,742 | -75.0% |
| Recurring financial income | 75 | €1,762 | €580 | -€1,183 | -67.1% |
| Non-recurring financial income | 76B | €559 | €580 | +€20 | +3.7% |
| Financial charges | 65/66B | €5,943 | €2,768 | -€3,175 | -53.4% |
| Recurring financial charges | 65 | €5,943 | €2,768 | -€3,175 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €77,961 | €14,345 | -€63,616 | -81.6% |
| Income taxes | 67/77 | €635 | €57 | -€578 | -91.0% |
| Profit (loss) for the period | 9904 | €77,327 | €14,288 | -€63,039 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,327 | €14,288 | -€63,039 | -81.5% |
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 9 October 2026 via checked.be.