LAKI'S: 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.
LAKI'S
Largest movements
- Cash +€122,170
up €122,170 (+498%), from €24,515 to €146,685
mainly Net result for the year (+€103,638) and Depreciation (+€9,711)
- Tangible fixed assets -€9,711
down €9,711 (-63.8%), from €15,228 to €5,517
of which Furniture and vehicles: -€8,138
- Receivables within one year -€6,577
down €6,577 (-15.4%), from €42,746 to €36,169
of which Other amounts receivable: -€6,602
- Reserves +€103,638
up €103,638 (+259%), from €40,044 to €143,682
of which Distributable reserves: +€103,638
- Trade debts +€3,191
up €3,191 (+132%), from €2,426 to €5,618
- Other debts -€2,824
down €2,824 (-42.7%), from €6,618 to €3,795
- Tax, wage and social debts +€1,956
up €1,956 (+12.7%), from €15,435 to €17,391
- Gross operating margin +€42,489
up €42,489 (+39.6%), from €107,286 to €149,775
- Taxes +€10,686
up €10,686 (+42.8%), from €24,959 to €35,645
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.
Derived cash bridge
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 | €83,261 | €189,215 | +€105,954 | +127% |
| Fixed assets | 21/28 | €15,228 | €5,517 | -€9,711 | -63.8% |
| Tangible fixed assets | 22/27 | €15,228 | €5,517 | -€9,711 | -63.8% |
| Plant, machinery and equipment | 23 | €5,368 | €3,795 | -€1,573 | -29.3% |
| Furniture and vehicles | 24 | €9,860 | €1,722 | -€8,138 | -82.5% |
| Current assets | 29/58 | €68,033 | €183,698 | +€115,665 | +170% |
| Amounts receivable within one year | 40/41 | €42,746 | €36,169 | -€6,577 | -15.4% |
| Trade receivables | 40 | €36,144 | €36,169 | +€25 | +0.1% |
| Other amounts receivable | 41 | €6,602 | €0 | -€6,602 | -100% |
| Cash at bank and in hand | 54/58 | €24,515 | €146,685 | +€122,170 | +498% |
| Deferred charges and accrued income | 490/1 | €772 | €844 | +€72 | +9.4% |
| Total equity and liabilities | 10/49 | €83,261 | €189,215 | +€105,954 | +127% |
| Equity | 10/15 | €58,594 | €162,232 | +€103,638 | +177% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €40,044 | €143,682 | +€103,638 | +259% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,044 | €143,682 | +€103,638 | +259% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,667 | €26,983 | +€2,316 | +9.4% |
| Amounts payable within one year | 42/48 | €24,619 | €26,983 | +€2,364 | +9.6% |
| Financial debts | 43 | €140 | €180 | +€41 | +29.1% |
| Other loans | 439 | €140 | €180 | +€41 | +29.1% |
| Trade debts | 44 | €2,426 | €5,618 | +€3,191 | +132% |
| Suppliers | 440/4 | €2,426 | €5,618 | +€3,191 | +132% |
| Taxes, remuneration and social security | 45 | €15,435 | €17,391 | +€1,956 | +12.7% |
| Taxes | 450/3 | €15,435 | €17,391 | +€1,956 | +12.7% |
| Other amounts payable | 47/48 | €6,618 | €3,795 | -€2,824 | -42.7% |
| Accrued charges and deferred income | 492/3 | €48 | €0 | -€48 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,584 | €9,711 | +€127 | +1.3% |
| Other operating charges | 640/8 | €622 | €643 | +€21 | +3.4% |
| Gross operating margin | 9900 | €107,286 | €149,775 | +€42,489 | +39.6% |
| Operating profit (loss) | 9901 | €97,080 | €139,421 | +€42,341 | +43.6% |
| Financial income | 75/76B | €903 | €80 | -€823 | -91.1% |
| Recurring financial income | 75 | €903 | €80 | -€823 | -91.1% |
| Financial charges | 65/66B | €167 | €218 | +€52 | +31.1% |
| Recurring financial charges | 65 | €167 | €218 | +€52 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €97,817 | €139,283 | +€41,466 | +42.4% |
| Income taxes | 67/77 | €24,959 | €35,645 | +€10,686 | +42.8% |
| Profit (loss) for the period | 9904 | €72,858 | €103,638 | +€30,780 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,858 | €103,638 | +€30,780 | +42.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.