Lalara: 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.
Lalara
Largest movements
- Cash +€20,926
up €20,926 (+67.8%), from €30,858 to €51,784
mainly Net result for the year (+€21,122) and Depreciation (+€15,239)
- Receivables within one year -€12,071
down €12,071 (-36.1%), from €33,455 to €21,384
of which Trade receivables: -€9,453
- Tangible fixed assets -€11,777
down €11,777 (-27.8%), from €42,385 to €30,608
of which Furniture and vehicles: -€13,140
- Reserves +€20,206
up €20,206 (+43.9%), from €46,014 to €66,220
- Trade debts -€11,628
down €11,628 (-98.7%), from €11,782 to €154
- Debts after one year -€9,555
down €9,555 (-48.8%), from €19,565 to €10,010
- Tax, wage and social debts -€1,242
down €1,242 (-36.0%), from €3,450 to €2,208
- Gross operating margin +€15,398
up €15,398 (+43.2%), from €35,650 to €51,048
- Taxes +€5,017
up €5,017 (+73.3%), from €6,847 to €11,864
- Depreciation -€517
down €517 (-3.3%), from €15,756 to €15,239
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 | €111,597 | €108,975 | -€2,623 | -2.4% |
| Fixed assets | 21/28 | €42,385 | €30,608 | -€11,777 | -27.8% |
| Tangible fixed assets | 22/27 | €42,385 | €30,608 | -€11,777 | -27.8% |
| Plant, machinery and equipment | 23 | €3,289 | €4,652 | +€1,363 | +41.4% |
| Furniture and vehicles | 24 | €39,096 | €25,956 | -€13,140 | -33.6% |
| Current assets | 29/58 | €69,212 | €78,366 | +€9,154 | +13.2% |
| Amounts receivable within one year | 40/41 | €33,455 | €21,384 | -€12,071 | -36.1% |
| Trade receivables | 40 | €28,000 | €18,546 | -€9,453 | -33.8% |
| Other amounts receivable | 41 | €5,455 | €2,838 | -€2,617 | -48.0% |
| Cash at bank and in hand | 54/58 | €30,858 | €51,784 | +€20,926 | +67.8% |
| Deferred charges and accrued income | 490/1 | €4,899 | €5,198 | +€299 | +6.1% |
| Total equity and liabilities | 10/49 | €111,597 | €108,975 | -€2,623 | -2.4% |
| Equity | 10/15 | €52,214 | €72,420 | +€20,206 | +38.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,014 | €66,220 | +€20,206 | +43.9% |
| Distributable reserves | 133 | €46,014 | €66,220 | +€20,206 | +43.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,383 | €36,555 | -€22,828 | -38.4% |
| Amounts payable after more than one year | 17 | €19,565 | €10,010 | -€9,555 | -48.8% |
| Financial debts | 170/4 | €19,565 | €10,010 | -€9,555 | -48.8% |
| Amounts payable within one year | 42/48 | €39,818 | €26,545 | -€13,273 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €9,121 | €9,555 | +€434 | +4.8% |
| Financial debts | 43 | €920 | €458 | -€462 | -50.2% |
| Credit institutions | 430/8 | €920 | €458 | -€462 | -50.2% |
| Trade debts | 44 | €11,782 | €154 | -€11,628 | -98.7% |
| Suppliers | 440/4 | €11,782 | €154 | -€11,628 | -98.7% |
| Taxes, remuneration and social security | 45 | €3,450 | €2,208 | -€1,242 | -36.0% |
| Taxes | 450/3 | €3,450 | €2,208 | -€1,242 | -36.0% |
| Other amounts payable | 47/48 | €14,545 | €14,170 | -€375 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,756 | €15,239 | -€517 | -3.3% |
| Other operating charges | 640/8 | €901 | €580 | -€321 | -35.6% |
| Gross operating margin | 9900 | €35,650 | €51,048 | +€15,398 | +43.2% |
| Operating profit (loss) | 9901 | €18,994 | €35,229 | +€16,235 | +85.5% |
| Financial income | 75/76B | €212 | €25 | -€187 | -88.2% |
| Recurring financial income | 75 | €212 | €25 | -€187 | -88.2% |
| Financial charges | 65/66B | €2,118 | €2,268 | +€150 | +7.1% |
| Recurring financial charges | 65 | €2,118 | €2,268 | +€150 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €17,087 | €32,986 | +€15,898 | +93.0% |
| Income taxes | 67/77 | €6,847 | €11,864 | +€5,017 | +73.3% |
| Profit (loss) for the period | 9904 | €10,240 | €21,122 | +€10,881 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €10,240 | €21,122 | +€10,881 | +106% |
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 25 October 2026 via checked.be.