Lajules: 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.
Lajules
Largest movements
- Cash +€68,954
up €68,954 (+2234.7%), from €3,086 to €72,040
mainly Net result for the year (+€55,644) and Tax, wage and social debts (+€13,913)
- Reserves +€55,644
up €55,644 (+2383.7%), from €2,334 to €57,979
- Tax, wage and social debts +€13,913
up €13,913 (+435.3%), from €3,196 to €17,109
- Gross operating margin +€67,801
up €67,801 (+1443.5%), from €4,697 to €72,498
- Taxes +€13,814
up €13,814 (+1161.5%), from €1,189 to €15,003
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 | €8,531 | €78,249 | +€69,719 | +817.3% |
| Current assets | 29/58 | €8,531 | €78,249 | +€69,719 | +817.3% |
| Amounts receivable within one year | 40/41 | €5,445 | €5,445 | = | 0.0% |
| Trade receivables | 40 | €5,445 | €5,445 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,086 | €72,040 | +€68,954 | +2234.7% |
| Deferred charges and accrued income | 490/1 | - | €764 | +€764 | |
| Total equity and liabilities | 10/49 | €8,531 | €78,249 | +€69,719 | +817.3% |
| Equity | 10/15 | €5,334 | €60,979 | +€55,644 | +1043.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,334 | €57,979 | +€55,644 | +2383.7% |
| Distributable reserves | 133 | €2,334 | €57,979 | +€55,644 | +2383.7% |
| Amounts payable | 17/49 | €3,196 | €17,271 | +€14,074 | +440.3% |
| Amounts payable within one year | 42/48 | €3,196 | €17,209 | +€14,012 | +438.4% |
| Trade debts | 44 | - | €99 | +€99 | |
| Suppliers | 440/4 | - | €99 | +€99 | |
| Taxes, remuneration and social security | 45 | €3,196 | €17,109 | +€13,913 | +435.3% |
| Taxes | 450/3 | €3,196 | €17,109 | +€13,913 | +435.3% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Other operating charges | 640/8 | €62 | €287 | +€225 | +363.1% |
| Gross operating margin | 9900 | €4,697 | €72,498 | +€67,801 | +1443.5% |
| Operating profit (loss) | 9901 | €4,635 | €72,211 | +€67,576 | +1458.0% |
| Financial charges | 65/66B | €1,111 | €1,564 | +€453 | +40.7% |
| Recurring financial charges | 65 | €1,111 | €1,564 | +€453 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | €3,524 | €70,647 | +€67,123 | +1904.9% |
| Income taxes | 67/77 | €1,189 | €15,003 | +€13,814 | +1161.5% |
| Profit (loss) for the period | 9904 | €2,334 | €55,644 | +€53,310 | +2283.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,334 | €55,644 | +€53,310 | +2283.7% |
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 2 October 2026 via checked.be.