LALEMAN SOLUTIONS: 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.
What changed
LALEMAN SOLUTIONS
NACE 47.400, Retail sale of information and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€36,437
2024 · -€57,346+€20,909
Equity
-€32,561
2024 · €3,876-€36,437
Cash
€2,639
2024 · €1,353+€1,286
Balance sheet total
€143,610
2024 · €133,875+€9,736
Largest movements
Assets
- Receivables within one year +€9,129
up €9,129 (+422%), from €2,163 to €11,292
of which Trade receivables: +€9,129
Equity and liabilities
- Other debts +€38,579
up €38,579 (+40.6%), from €94,990 to €133,569
- Profit (loss) carried forward -€36,437
down €36,437 (-46.4%), from -€78,546 to -€114,983
- Short-term financial debts +€26,474
up €26,474 (+274%), from €9,666 to €36,140
- Current portion of long-term debt -€7,723
down €7,723 (-100%), from €7,723 to €0
- Debts after one year -€5,442
down €5,442 (-100%), from €5,442 to €0
Income statement
- Gross operating margin +€20,754
up €20,754 (+51.9%), from -€40,016 to -€19,262
- Financial charges +€2,101
up €2,101 (+128%), from €1,643 to €3,744
- Other operating charges -€1,385
down €1,385 (-28.9%), from €4,784 to €3,400
- Depreciation -€882
down €882 (-8.3%), from €10,617 to €9,735
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.
Result 2024
-€57,346
Gross operating margin
+€20,754
Depreciation
+€882
Other operating charges
+€1,385
Financial income
-€1
Financial charges
-€2,101
Taxes
-€9
Result 2025
-€36,437
raises the resultlowers the result
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.
From operations
-€3,421
Investment
-€8,602
Financing
+€13,309
Cash 2024
€1,353
From operations (derived)
-€3,421
Net result for the year
-€36,437
Depreciation
+€9,735
Stocks and contracts
+€20
Receivables within one year
-€9,129
Deferred charges and accrued income
-€473
Trade debts
-€2,360
Tax, wage and social debts
-€2,738
Other debts
+€38,579
Accrued charges and deferred income
-€618
Investment (derived)
-€8,602
Investment in fixed assets (net)
-€8,602
Financing
+€13,309
Debts after one year
-€5,442
Current portion of long-term debt
-€7,723
Short-term financial debts
+€26,474
Cash 2025
€2,639
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,875 | €143,610 | +€9,736 | +7.3% |
| Fixed assets | 21/28 | €107,392 | €106,260 | -€1,132 | -1.1% |
| Tangible fixed assets | 22/27 | €107,392 | €106,260 | -€1,132 | -1.1% |
| Land and buildings | 22 | €89,079 | €84,662 | -€4,417 | -5.0% |
| Plant, machinery and equipment | 23 | €11,373 | €9,675 | -€1,698 | -14.9% |
| Furniture and vehicles | 24 | €6,941 | €11,923 | +€4,982 | +71.8% |
| Current assets | 29/58 | €26,482 | €37,350 | +€10,868 | +41.0% |
| Stocks and contracts in progress | 3 | €22,071 | €22,051 | -€20 | -0.1% |
| Stocks | 30/36 | €22,071 | €22,051 | -€20 | -0.1% |
| Amounts receivable within one year | 40/41 | €2,163 | €11,292 | +€9,129 | +422% |
| Trade receivables | 40 | €2,163 | €11,292 | +€9,129 | +422% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,353 | €2,639 | +€1,286 | +95.0% |
| Deferred charges and accrued income | 490/1 | €895 | €1,368 | +€473 | +52.8% |
| Total equity and liabilities | 10/49 | €133,875 | €143,610 | +€9,736 | +7.3% |
| Equity | 10/15 | €3,876 | -€32,561 | -€36,437 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €36,342 | €34,690 | -€1,652 | -4.5% |
| Reserves | 13 | €27,488 | €29,140 | +€1,652 | +6.0% |
| Non-distributable reserves | 130/1 | €1,458 | €1,458 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,458 | €1,458 | = | 0.0% |
| Tax-exempt reserves | 132 | €630 | €630 | = | 0.0% |
| Distributable reserves | 133 | €25,400 | €27,052 | +€1,652 | +6.5% |
| Profit (loss) carried forward | 14 | -€78,546 | -€114,983 | -€36,437 | -46.4% |
| Amounts payable | 17/49 | €129,998 | €176,171 | +€46,173 | +35.5% |
| Amounts payable after more than one year | 17 | €5,442 | €0 | -€5,442 | -100% |
| Financial debts | 170/4 | €5,442 | €0 | -€5,442 | -100% |
| Amounts payable within one year | 42/48 | €123,939 | €176,171 | +€52,232 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €7,723 | €0 | -€7,723 | -100% |
| Financial debts | 43 | €9,666 | €36,140 | +€26,474 | +274% |
| Credit institutions | 430/8 | €9,666 | €36,140 | +€26,474 | +274% |
| Trade debts | 44 | €4,470 | €2,111 | -€2,360 | -52.8% |
| Suppliers | 440/4 | €4,470 | €2,111 | -€2,360 | -52.8% |
| Taxes, remuneration and social security | 45 | €7,089 | €4,351 | -€2,738 | -38.6% |
| Taxes | 450/3 | €7,089 | €4,351 | -€2,738 | -38.6% |
| Other amounts payable | 47/48 | €94,990 | €133,569 | +€38,579 | +40.6% |
| Accrued charges and deferred income | 492/3 | €618 | €0 | -€618 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,617 | €9,735 | -€882 | -8.3% |
| Other operating charges | 640/8 | €4,784 | €3,400 | -€1,385 | -28.9% |
| Gross operating margin | 9900 | -€40,016 | -€19,262 | +€20,754 | +51.9% |
| Operating profit (loss) | 9901 | -€55,417 | -€32,396 | +€23,021 | +41.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,643 | €3,744 | +€2,101 | +128% |
| Recurring financial charges | 65 | €1,643 | €3,744 | +€2,101 | +128% |
| Profit (loss) for the period before taxes | 9903 | -€57,059 | -€36,140 | +€20,919 | +36.7% |
| Income taxes | 67/77 | €288 | €297 | +€9 | +3.3% |
| Profit (loss) for the period | 9904 | -€57,346 | -€36,437 | +€20,909 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,346 | -€36,437 | +€20,909 | +36.5% |
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 17 October 2026 via checked.be.