LAK GROUP: what changed
Two financial 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.
LAK GROUP
Largest movements
- Receivables within one year -€6,591
down €6,591 (-86.2%), from €7,647 to €1,056
of which Other amounts receivable: -€6,790
- Deferred charges and accrued income -€496
down €496 (-12.0%), from €4,127 to €3,630
- Reserves -€5,299
no longer reported in 2024 (was €5,299)
- Trade debts +€1,881
up €1,881 (+69.5%), from €2,708 to €4,589
- Tax, wage and social debts -€1,801
down €1,801 (-23.9%), from €7,523 to €5,723
- Profit (loss) carried forward -€1,774
new in 2024: -€1,774
- Gross operating margin -€9,921
down €9,921 (-96.5%), from €10,279 to €358
- Other operating charges -€1,786
down €1,786 (-43.2%), from €4,131 to €2,346
- Financial charges +€1,666
up €1,666 (+50.4%), from €3,302 to €4,968
- Taxes -€840
down €840 (-83.5%), from €1,005 to €165
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.
Derived cash bridge
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 | €17,530 | €10,589 | -€6,941 | -39.6% |
| Fixed assets | 21/28 | €3,500 | €3,500 | = | 0.0% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €14,030 | €7,089 | -€6,941 | -49.5% |
| Amounts receivable within one year | 40/41 | €7,647 | €1,056 | -€6,591 | -86.2% |
| Trade receivables | 40 | - | €199 | +€199 | |
| Other amounts receivable | 41 | €7,647 | €857 | -€6,790 | -88.8% |
| Cash at bank and in hand | 54/58 | €2,256 | €2,403 | +€147 | +6.5% |
| Deferred charges and accrued income | 490/1 | €4,127 | €3,630 | -€496 | -12.0% |
| Total equity and liabilities | 10/49 | €17,530 | €10,589 | -€6,941 | -39.6% |
| Equity | 10/15 | €7,299 | €226 | -€7,072 | -96.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,299 | - | -€5,299 | |
| Distributable reserves | 133 | €5,299 | - | -€5,299 | |
| Profit (loss) carried forward | 14 | - | -€1,774 | -€1,774 | |
| Amounts payable | 17/49 | €10,231 | €10,363 | +€132 | +1.3% |
| Amounts payable within one year | 42/48 | €10,231 | €10,311 | +€80 | +0.8% |
| Trade debts | 44 | €2,708 | €4,589 | +€1,881 | +69.5% |
| Suppliers | 440/4 | €2,708 | €4,589 | +€1,881 | +69.5% |
| Taxes, remuneration and social security | 45 | €7,523 | €5,723 | -€1,801 | -23.9% |
| Taxes | 450/3 | €7,523 | €5,723 | -€1,801 | -23.9% |
| Accrued charges and deferred income | 492/3 | - | €52 | +€52 | |
| Other operating charges | 640/8 | €4,131 | €2,346 | -€1,786 | -43.2% |
| Gross operating margin | 9900 | €10,279 | €358 | -€9,921 | -96.5% |
| Operating profit (loss) | 9901 | €6,148 | -€1,987 | -€8,135 | |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €3,302 | €4,968 | +€1,666 | +50.4% |
| Recurring financial charges | 65 | €3,302 | €4,968 | +€1,666 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €2,846 | -€6,907 | -€9,753 | |
| Income taxes | 67/77 | €1,005 | €165 | -€840 | -83.5% |
| Profit (loss) for the period | 9904 | €1,841 | -€7,072 | -€8,913 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,841 | -€7,072 | -€8,913 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.