LAL.009: 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.
LAL.009
Largest movements
- Receivables within one year +€2,559
new in 2025: €2,559
- Cash +€2,027
up €2,027 (+33.9%), from €5,982 to €8,009
mainly Tax, wage and social debts (+€2,205) and Net result for the year (+€1,484)
- Tangible fixed assets +€278
up €278 (+7.6%), from €3,660 to €3,938
- Tax, wage and social debts +€2,205
up €2,205 (+36.3%), from €6,066 to €8,270
of which Taxes: +€1,833
- Profit (loss) carried forward +€1,484
up €1,484 (+781%), from €190 to €1,674
- Trade debts +€1,175
up €1,175 (+48.7%), from €2,411 to €3,586
- Turnover +€53,854
up €53,854 (+292%), from €18,422 to €72,276
- Purchases and services +€44,877
up €44,877 (+540%), from €8,316 to €53,193
- Gross operating margin +€23,982
up €23,982 (+237%), from €10,138 to €34,120
- Staff costs +€19,846
up €19,846 (+208%), from €9,532 to €29,378
- Other operating charges +€1,274
up €1,274 (+5,960%), from €21 to €1,296
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 | €9,642 | €14,506 | +€4,864 | +50.4% |
| Fixed assets | 21/28 | €3,660 | €3,938 | +€278 | +7.6% |
| Tangible fixed assets | 22/27 | €3,660 | €3,938 | +€278 | +7.6% |
| Furniture and vehicles | 24 | €3,660 | €3,938 | +€278 | +7.6% |
| Current assets | 29/58 | €5,982 | €10,568 | +€4,586 | +76.7% |
| Amounts receivable within one year | 40/41 | - | €2,559 | +€2,559 | |
| Trade receivables | 40 | - | €2,559 | +€2,559 | |
| Cash at bank and in hand | 54/58 | €5,982 | €8,009 | +€2,027 | +33.9% |
| Total equity and liabilities | 10/49 | €9,642 | €14,506 | +€4,864 | +50.4% |
| Equity | 10/15 | €1,166 | €2,650 | +€1,484 | +127% |
| Contributions | 10/11 | €976 | €976 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190 | €1,674 | +€1,484 | +781% |
| Amounts payable | 17/49 | €8,476 | €11,856 | +€3,380 | +39.9% |
| Amounts payable within one year | 42/48 | €8,476 | €11,856 | +€3,380 | +39.9% |
| Trade debts | 44 | €2,411 | €3,586 | +€1,175 | +48.7% |
| Suppliers | 440/4 | €2,411 | €3,586 | +€1,175 | +48.7% |
| Taxes, remuneration and social security | 45 | €6,066 | €8,270 | +€2,205 | +36.3% |
| Taxes | 450/3 | €3,376 | €5,209 | +€1,833 | +54.3% |
| Remuneration and social security | 454/9 | €2,690 | €3,061 | +€372 | +13.8% |
| Turnover | 70 | €18,422 | €72,276 | +€53,854 | +292% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,316 | €53,193 | +€44,877 | +540% |
| Remuneration, social security and pensions | 62 | €9,532 | €29,378 | +€19,846 | +208% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €1,455 | +€1,115 | +328% |
| Other operating charges | 640/8 | €21 | €1,296 | +€1,274 | +5,960% |
| Gross operating margin | 9900 | €10,138 | €34,120 | +€23,982 | +237% |
| Operating profit (loss) | 9901 | €244 | €1,991 | +€1,747 | +715% |
| Financial charges | 65/66B | €54 | €60 | +€6 | +10.4% |
| Recurring financial charges | 65 | €54 | €60 | +€6 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €190 | €1,931 | +€1,741 | +916% |
| Income taxes | 67/77 | - | €447 | +€447 | |
| Profit (loss) for the period | 9904 | €190 | €1,484 | +€1,294 | +681% |
| Profit (loss) for the period to be appropriated | 9905 | €190 | €1,484 | +€1,294 | +681% |
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.