LAL JI: 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 JI
Largest movements
- Tangible fixed assets +€28,276
up €28,276 (+128%), from €22,140 to €50,416
- Stocks and contracts +€9,004
up €9,004 (+22.5%), from €40,000 to €49,004
- Receivables within one year +€8,593
up €8,593 (+4,723%), from €182 to €8,775
of which Other amounts receivable: +€8,775
- Cash +€2,360
up €2,360 (+41.1%), from €5,745 to €8,105
mainly Trade debts (+€34,654) and Depreciation (+€14,168)
- Deferred charges and accrued income +€2,061
up €2,061 (+252%), from €819 to €2,880
- Trade debts +€34,654
up €34,654 (+94.7%), from €36,599 to €71,252
- Accrued charges and deferred income +€10,500
up €10,500, from €0 to €10,500
- Profit (loss) carried forward +€3,827
up €3,827 (+37.4%), from €10,230 to €14,058
- Tax, wage and social debts +€1,805
up €1,805 (+34.2%), from €5,281 to €7,086
of which Taxes: +€3,095
- Staff costs +€4,762
up €4,762 (+221%), from €2,152 to €6,914
- Gross operating margin +€4,708
up €4,708 (+16.6%), from €28,279 to €32,987
- Depreciation -€1,926
down €1,926 (-12.0%), from €16,093 to €14,168
- Taxes +€1,001
up €1,001 (+41.8%), from €2,398 to €3,399
- Other operating charges +€782
up €782 (+33.3%), from €2,347 to €3,129
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 | €72,186 | €122,479 | +€50,293 | +69.7% |
| Fixed assets | 21/28 | €25,440 | €53,716 | +€28,276 | +111% |
| Tangible fixed assets | 22/27 | €22,140 | €50,416 | +€28,276 | +128% |
| Furniture and vehicles | 24 | €22,140 | €50,416 | +€28,276 | +128% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €46,747 | €68,763 | +€22,017 | +47.1% |
| Stocks and contracts in progress | 3 | €40,000 | €49,004 | +€9,004 | +22.5% |
| Stocks | 30/36 | €40,000 | €49,004 | +€9,004 | +22.5% |
| Amounts receivable within one year | 40/41 | €182 | €8,775 | +€8,593 | +4,723% |
| Trade receivables | 40 | €182 | €0 | -€182 | -100% |
| Other amounts receivable | 41 | €0 | €8,775 | +€8,775 | |
| Cash at bank and in hand | 54/58 | €5,745 | €8,105 | +€2,360 | +41.1% |
| Deferred charges and accrued income | 490/1 | €819 | €2,880 | +€2,061 | +252% |
| Total equity and liabilities | 10/49 | €72,186 | €122,479 | +€50,293 | +69.7% |
| Equity | 10/15 | €29,813 | €33,641 | +€3,827 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €983 | €983 | = | 0.0% |
| Distributable reserves | 133 | €983 | €983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,230 | €14,058 | +€3,827 | +37.4% |
| Amounts payable | 17/49 | €42,373 | €88,838 | +€46,466 | +110% |
| Amounts payable within one year | 42/48 | €42,373 | €78,338 | +€35,966 | +84.9% |
| Trade debts | 44 | €36,599 | €71,252 | +€34,654 | +94.7% |
| Suppliers | 440/4 | €36,599 | €71,252 | +€34,654 | +94.7% |
| Taxes, remuneration and social security | 45 | €5,281 | €7,086 | +€1,805 | +34.2% |
| Taxes | 450/3 | €3,991 | €7,086 | +€3,095 | +77.6% |
| Remuneration and social security | 454/9 | €1,290 | €0 | -€1,290 | -100% |
| Other amounts payable | 47/48 | €493 | €0 | -€493 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €10,500 | +€10,500 | |
| Remuneration, social security and pensions | 62 | €2,152 | €6,914 | +€4,762 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,093 | €14,168 | -€1,926 | -12.0% |
| Other operating charges | 640/8 | €2,347 | €3,129 | +€782 | +33.3% |
| Gross operating margin | 9900 | €28,279 | €32,987 | +€4,708 | +16.6% |
| Operating profit (loss) | 9901 | €7,686 | €8,776 | +€1,090 | +14.2% |
| Financial income | 75/76B | €0 | €162 | +€162 | +35,956% |
| Recurring financial income | 75 | €0 | €162 | +€162 | +35,956% |
| Financial charges | 65/66B | €1,273 | €1,712 | +€439 | +34.5% |
| Recurring financial charges | 65 | €1,273 | €1,712 | +€439 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €6,414 | €7,226 | +€813 | +12.7% |
| Income taxes | 67/77 | €2,398 | €3,399 | +€1,001 | +41.8% |
| Profit (loss) for the period | 9904 | €4,016 | €3,827 | -€189 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,016 | €3,827 | -€189 | -4.7% |
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 24 October 2026 via checked.be.