LALACOM: 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.
LALACOM
Largest movements
- Receivables within one year -€67,206
down €67,206 (-87.0%), from €77,206 to €10,000
of which Trade receivables: -€48,391
- Tangible fixed assets +€17,131
up €17,131 (+11,667%), from €147 to €17,278
of which Other tangible fixed assets: +€14,999
- Cash +€11,292
up €11,292 (+74.3%), from €15,193 to €26,485
mainly Receivables within one year (+€67,206) and Accrued charges and deferred income (+€1,248)
- Profit (loss) carried forward -€16,358
down €16,358 (-42.9%), from €38,155 to €21,797
- Other debts -€14,103
down €14,103 (-35.3%), from €40,000 to €25,897
- Tax, wage and social debts -€9,317
down €9,317 (-88.0%), from €10,587 to €1,269
- Accrued charges and deferred income +€1,248
up €1,248 (+125%), from €1,000 to €2,248
- Other operating charges +€38,648
up €38,648 (+4,178%), from €925 to €39,573
- Write-downs -€34,512
down €34,512, from €17,256 to -€17,256
- Gross operating margin -€34,380
down €34,380 (-80.7%), from €42,608 to €8,228
- Taxes -€5,339
down €5,339 (-100%), from €5,339 to €0
- Financial income -€1,464
down €1,464 (-100%), from €1,464 to €0
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 | €92,662 | €53,763 | -€38,898 | -42.0% |
| Fixed assets | 21/28 | €147 | €17,278 | +€17,131 | +11,667% |
| Tangible fixed assets | 22/27 | €147 | €17,278 | +€17,131 | +11,667% |
| Furniture and vehicles | 24 | €147 | €2,279 | +€2,132 | +1,452% |
| Other tangible fixed assets | 26 | - | €14,999 | +€14,999 | |
| Current assets | 29/58 | €92,515 | €36,485 | -€56,030 | -60.6% |
| Amounts receivable within one year | 40/41 | €77,206 | €10,000 | -€67,206 | -87.0% |
| Trade receivables | 40 | €48,391 | €0 | -€48,391 | -100% |
| Other amounts receivable | 41 | €28,815 | €10,000 | -€18,815 | -65.3% |
| Cash at bank and in hand | 54/58 | €15,193 | €26,485 | +€11,292 | +74.3% |
| Deferred charges and accrued income | 490/1 | €116 | €0 | -€116 | -100% |
| Total equity and liabilities | 10/49 | €92,662 | €53,763 | -€38,898 | -42.0% |
| Equity | 10/15 | €40,655 | €24,297 | -€16,358 | -40.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,155 | €21,797 | -€16,358 | -42.9% |
| Amounts payable | 17/49 | €52,007 | €29,467 | -€22,540 | -43.3% |
| Amounts payable within one year | 42/48 | €51,007 | €27,219 | -€23,788 | -46.6% |
| Trade debts | 44 | €420 | €52 | -€368 | -87.6% |
| Suppliers | 440/4 | €420 | €52 | -€368 | -87.6% |
| Taxes, remuneration and social security | 45 | €10,587 | €1,269 | -€9,317 | -88.0% |
| Taxes | 450/3 | €10,587 | €1,269 | -€9,317 | -88.0% |
| Other amounts payable | 47/48 | €40,000 | €25,897 | -€14,103 | -35.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,248 | +€1,248 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €961 | +€158 | +19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,256 | -€17,256 | -€34,512 | |
| Other operating charges | 640/8 | €925 | €39,573 | +€38,648 | +4,178% |
| Gross operating margin | 9900 | €42,608 | €8,228 | -€34,380 | -80.7% |
| Operating profit (loss) | 9901 | €23,624 | -€15,051 | -€38,674 | |
| Financial income | 75/76B | €1,464 | €0 | -€1,464 | -100% |
| Recurring financial income | 75 | €1,464 | €0 | -€1,464 | -100% |
| Financial charges | 65/66B | €869 | €1,308 | +€439 | +50.5% |
| Recurring financial charges | 65 | €869 | €1,308 | +€439 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €24,218 | -€16,358 | -€40,576 | |
| Income taxes | 67/77 | €5,339 | €0 | -€5,339 | -100% |
| Profit (loss) for the period | 9904 | €18,879 | -€16,358 | -€35,237 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,879 | -€16,358 | -€35,237 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.