LAJOS: 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.
LAJOS
Largest movements
- Financial fixed assets +€1.1m
up €1.1m (+476.5%), from €225,000 to €1.3m
- Cash +€253,109
up €253,109 (+3677.8%), from €6,882 to €259,991
mainly Other debts (+€766,774) and Debts after one year (+€514,284)
- Receivables within one year +€34,286
up €34,286, from €0 to €34,286
- Other debts +€766,774
up €766,774 (+5163.3%), from €14,850 to €781,625
- Debts after one year +€514,284
up €514,284 (+2664.7%), from €19,300 to €533,584
- Trade debts +€28,506
up €28,506 (+2315.0%), from €1,231 to €29,737
- Reserves +€25,907
up €25,907 (+13.6%), from €190,205 to €216,113
of which Distributable reserves: +€25,907
- Current portion of long-term debt +€24,103
up €24,103 (+128.2%), from €18,795 to €42,898
- Gross operating margin -€42,463
down €42,463 (-260.4%), from -€16,305 to -€58,768
- Financial income +€12,225
up €12,225 (+15.8%), from €77,415 to €89,640
- Financial charges +€3,077
up €3,077 (+312.7%), from €984 to €4,061
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 | €269,382 | €1,628,956 | +€1.4m | +504.7% |
| Fixed assets | 21/28 | €225,000 | €1,297,180 | +€1.1m | +476.5% |
| Financial fixed assets | 28 | €225,000 | €1,297,180 | +€1.1m | +476.5% |
| Current assets | 29/58 | €44,382 | €331,777 | +€287,395 | +647.5% |
| Amounts receivable within one year | 40/41 | €0 | €34,286 | +€34,286 | |
| Other amounts receivable | 41 | €0 | €34,286 | +€34,286 | |
| Current investments | 50/53 | €37,500 | €37,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,882 | €259,991 | +€253,109 | +3677.8% |
| Total equity and liabilities | 10/49 | €269,382 | €1,628,956 | +€1.4m | +504.7% |
| Equity | 10/15 | €215,205 | €241,113 | +€25,907 | +12.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €190,205 | €216,113 | +€25,907 | +13.6% |
| Non-distributable reserves | 130/1 | €37,500 | €37,500 | = | 0.0% |
| Own shares acquired | 1312 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €152,705 | €178,613 | +€25,907 | +17.0% |
| Amounts payable | 17/49 | €54,177 | €1,387,844 | +€1.3m | +2461.7% |
| Amounts payable after more than one year | 17 | €19,300 | €533,584 | +€514,284 | +2664.7% |
| Financial debts | 170/4 | €19,300 | €533,584 | +€514,284 | +2664.7% |
| Amounts payable within one year | 42/48 | €34,877 | €854,260 | +€819,383 | +2349.4% |
| Current portion of amounts payable after more than one year | 42 | €18,795 | €42,898 | +€24,103 | +128.2% |
| Trade debts | 44 | €1,231 | €29,737 | +€28,506 | +2315.0% |
| Suppliers | 440/4 | €1,231 | €29,737 | +€28,506 | +2315.0% |
| Other amounts payable | 47/48 | €14,850 | €781,625 | +€766,774 | +5163.3% |
| Other operating charges | 640/8 | €634 | €903 | +€269 | +42.4% |
| Gross operating margin | 9900 | -€16,305 | -€58,768 | -€42,463 | -260.4% |
| Operating profit (loss) | 9901 | -€16,940 | -€59,672 | -€42,732 | -252.3% |
| Financial income | 75/76B | €77,415 | €89,640 | +€12,225 | +15.8% |
| Recurring financial income | 75 | €77,415 | €89,640 | +€12,225 | +15.8% |
| Financial charges | 65/66B | €984 | €4,061 | +€3,077 | +312.7% |
| Recurring financial charges | 65 | €984 | €4,061 | +€3,077 | +312.7% |
| Profit (loss) for the period before taxes | 9903 | €59,491 | €25,907 | -€33,584 | -56.5% |
| Profit (loss) for the period | 9904 | €59,491 | €25,907 | -€33,584 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,491 | €25,907 | -€33,584 | -56.5% |
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 4 October 2026 via checked.be.