LAIRIS: what changed
LAIRIS
Largest movements
- Receivables within one year +€4,981
up €4,981 (+11.2%), from €44,292 to €49,273
of which Trade receivables: +€3,260
- Profit (loss) carried forward +€7,576
up €7,576 (+53.4%), from €14,178 to €21,754
- Trade debts -€6,688
down €6,688 (-33.8%), from €19,811 to €13,123
- Tax, wage and social debts +€4,079
new in 2025: €4,079
- Gross operating margin +€13,335
up €13,335 (+331%), from €4,029 to €17,364
- Purchases and services -€12,280
down €12,280 (-5.5%), from €225,205 to €212,925
- Taxes -€5,132
down €5,132 (-55.7%), from €9,211 to €4,079
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,357 | €50,306 | +€4,949 | +10.9% |
| Fixed assets | 21/28 | €228 | - | -€228 | |
| Tangible fixed assets | 22/27 | €228 | - | -€228 | |
| Furniture and vehicles | 24 | €228 | - | -€228 | |
| Current assets | 29/58 | €45,129 | €50,306 | +€5,177 | +11.5% |
| Amounts receivable within one year | 40/41 | €44,292 | €49,273 | +€4,981 | +11.2% |
| Trade receivables | 40 | €19,483 | €22,743 | +€3,260 | +16.7% |
| Other amounts receivable | 41 | €24,809 | €26,530 | +€1,721 | +6.9% |
| Cash at bank and in hand | 54/58 | €837 | €1,033 | +€196 | +23.4% |
| Total equity and liabilities | 10/49 | €45,357 | €50,306 | +€4,949 | +10.9% |
| Equity | 10/15 | €25,528 | €33,104 | +€7,576 | +29.7% |
| Contributions | 10/11 | €11,350 | €11,350 | = | 0.0% |
| Capital | 10 | €11,350 | - | -€11,350 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €7,250 | - | -€7,250 | |
| Profit (loss) carried forward | 14 | €14,178 | €21,754 | +€7,576 | +53.4% |
| Amounts payable | 17/49 | €19,829 | €17,202 | -€2,627 | -13.2% |
| Amounts payable within one year | 42/48 | €19,829 | €17,202 | -€2,627 | -13.2% |
| Trade debts | 44 | €19,811 | €13,123 | -€6,688 | -33.8% |
| Suppliers | 440/4 | €19,811 | €13,123 | -€6,688 | -33.8% |
| Advances received on contracts in progress | 46 | €18 | - | -€18 | |
| Taxes, remuneration and social security | 45 | - | €4,079 | +€4,079 | |
| Taxes | 450/3 | - | €4,079 | +€4,079 | |
| Turnover | 70 | €229,234 | €230,289 | +€1,055 | +0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €225,205 | €212,925 | -€12,280 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €229 | +€1 | +0.4% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | €4,029 | €17,364 | +€13,335 | +331% |
| Operating profit (loss) | 9901 | €3,413 | €16,735 | +€13,322 | +390% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,929 | €5,081 | -€848 | -14.3% |
| Recurring financial charges | 65 | €5,929 | €5,081 | -€848 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,516 | €11,655 | +€14,171 | |
| Income taxes | 67/77 | €9,211 | €4,079 | -€5,132 | -55.7% |
| Profit (loss) for the period | 9904 | -€11,727 | €7,576 | +€19,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,727 | €7,576 | +€19,303 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.