LAJAK: 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.
LAJAK
Largest movements
- Cash +€9,740
up €9,740 (+44.4%), from €21,951 to €31,691
mainly Depreciation (+€7,425) and Trade debts (+€3,422)
- Tangible fixed assets -€7,425
down €7,425 (-1.8%), from €410,973 to €403,548
of which Land and buildings: -€6,825
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services +€3,196
up €3,196 (+444.0%), from €720 to €3,916
- Depreciation -€2,730
down €2,730 (-26.9%), from €10,155 to €7,425
- Turnover +€1,700
up €1,700 (+16.3%), from €10,400 to €12,100
- Gross operating margin -€1,496
down €1,496 (-15.5%), from €9,680 to €8,184
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 | €432,924 | €435,239 | +€2,315 | +0.5% |
| Fixed assets | 21/28 | €410,973 | €403,548 | -€7,425 | -1.8% |
| Tangible fixed assets | 22/27 | €410,973 | €403,548 | -€7,425 | -1.8% |
| Land and buildings | 22 | €409,273 | €402,448 | -€6,825 | -1.7% |
| Furniture and vehicles | 24 | €1,700 | €1,100 | -€600 | -35.3% |
| Current assets | 29/58 | €21,951 | €31,691 | +€9,740 | +44.4% |
| Cash at bank and in hand | 54/58 | €21,951 | €31,691 | +€9,740 | +44.4% |
| Total equity and liabilities | 10/49 | €432,924 | €435,239 | +€2,315 | +0.5% |
| Equity | 10/15 | -€2,550 | -€3,657 | -€1,107 | -43.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,550 | -€13,657 | -€1,107 | -8.8% |
| Amounts payable | 17/49 | €435,474 | €438,896 | +€3,422 | +0.8% |
| Amounts payable after more than one year | 17 | €434,374 | €434,374 | = | 0.0% |
| Other amounts payable | 178/9 | €434,374 | €434,374 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €3,422 | +€3,422 | |
| Trade debts | 44 | - | €3,422 | +€3,422 | |
| Suppliers | 440/4 | - | €3,422 | +€3,422 | |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Turnover | 70 | €10,400 | €12,100 | +€1,700 | +16.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €720 | €3,916 | +€3,196 | +444.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,155 | €7,425 | -€2,730 | -26.9% |
| Other operating charges | 640/8 | €1,748 | €1,788 | +€41 | +2.3% |
| Gross operating margin | 9900 | €9,680 | €8,184 | -€1,496 | -15.5% |
| Operating profit (loss) | 9901 | -€2,222 | -€1,029 | +€1,193 | +53.7% |
| Financial charges | 65/66B | €72 | €78 | +€7 | +9.1% |
| Recurring financial charges | 65 | €72 | €78 | +€7 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,294 | -€1,107 | +€1,187 | +51.7% |
| Profit (loss) for the period | 9904 | -€2,294 | -€1,107 | +€1,187 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,294 | -€1,107 | +€1,187 | +51.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.