LAIMO: 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.
LAIMO
Largest movements
- Tangible fixed assets -€15,798
down €15,798 (-36.5%), from €43,293 to €27,494
of which Land and buildings: -€11,667
- Receivables within one year +€15,417
up €15,417 (+43.1%), from €35,755 to €51,173
- Cash -€6,677
down €6,677 (-75.5%), from €8,841 to €2,164
mainly Trade debts (-€25,880) and Receivables within one year (-€15,417)
- Trade debts -€25,880
down €25,880 (-99.6%), from €25,996 to €116
- Profit (loss) carried forward +€11,673
up €11,673 (+24.3%), from €47,995 to €59,668
- Short-term financial debts +€6,219
new in 2024: €6,219
- Tax, wage and social debts +€4,372
up €4,372 (+134.1%), from €3,260 to €7,632
- Debts after one year -€3,523
down €3,523 (-49.0%), from €7,196 to €3,672
of which Financial debts: -€3,523
- Other operating charges -€3,630
down €3,630 (-73.2%), from €4,961 to €1,331
- Gross operating margin -€1,187
down €1,187 (-4.1%), from €28,706 to €27,519
- Taxes +€1,113
up €1,113 (+34.1%), from €3,260 to €4,372
- Financial income +€988
up €988 (+90.2%), from €1,095 to €2,083
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,889 | €80,831 | -€7,058 | -8.0% |
| Fixed assets | 21/28 | €43,293 | €27,494 | -€15,798 | -36.5% |
| Tangible fixed assets | 22/27 | €43,293 | €27,494 | -€15,798 | -36.5% |
| Land and buildings | 22 | €22,456 | €10,789 | -€11,667 | -52.0% |
| Plant, machinery and equipment | 23 | €20,837 | €16,706 | -€4,131 | -19.8% |
| Current assets | 29/58 | €44,596 | €53,337 | +€8,740 | +19.6% |
| Amounts receivable within one year | 40/41 | €35,755 | €51,173 | +€15,417 | +43.1% |
| Other amounts receivable | 41 | €35,755 | €51,173 | +€15,417 | +43.1% |
| Cash at bank and in hand | 54/58 | €8,841 | €2,164 | -€6,677 | -75.5% |
| Total equity and liabilities | 10/49 | €87,889 | €80,831 | -€7,058 | -8.0% |
| Equity | 10/15 | €47,995 | €59,668 | +€11,673 | +24.3% |
| Profit (loss) carried forward | 14 | €47,995 | €59,668 | +€11,673 | +24.3% |
| Amounts payable | 17/49 | €39,894 | €21,163 | -€18,731 | -47.0% |
| Amounts payable after more than one year | 17 | €7,196 | €3,672 | -€3,523 | -49.0% |
| Financial debts | 170/4 | €3,821 | €297 | -€3,523 | -92.2% |
| Other amounts payable | 178/9 | €3,375 | €3,375 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,699 | €17,491 | -€15,208 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €3,442 | €3,523 | +€81 | +2.4% |
| Financial debts | 43 | - | €6,219 | +€6,219 | |
| Credit institutions | 430/8 | - | €6,219 | +€6,219 | |
| Trade debts | 44 | €25,996 | €116 | -€25,880 | -99.6% |
| Suppliers | 440/4 | €25,996 | €116 | -€25,880 | -99.6% |
| Taxes, remuneration and social security | 45 | €3,260 | €7,632 | +€4,372 | +134.1% |
| Taxes | 450/3 | €3,260 | €7,632 | +€4,372 | +134.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,935 | €10,736 | -€199 | -1.8% |
| Other operating charges | 640/8 | €4,961 | €1,331 | -€3,630 | -73.2% |
| Gross operating margin | 9900 | €28,706 | €27,519 | -€1,187 | -4.1% |
| Operating profit (loss) | 9901 | €12,811 | €15,452 | +€2,641 | +20.6% |
| Financial income | 75/76B | €1,095 | €2,083 | +€988 | +90.2% |
| Recurring financial income | 75 | €1,095 | €2,083 | +€988 | +90.2% |
| Financial charges | 65/66B | €1,691 | €1,490 | -€201 | -11.9% |
| Recurring financial charges | 65 | €1,691 | €1,490 | -€201 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €12,215 | €16,045 | +€3,830 | +31.4% |
| Income taxes | 67/77 | €3,260 | €4,372 | +€1,113 | +34.1% |
| Profit (loss) for the period | 9904 | €8,955 | €11,673 | +€2,718 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,955 | €11,673 | +€2,718 | +30.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.