Lalero: 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.
Lalero
Largest movements
- Cash +€134,059
up €134,059 (+54.0%), from €248,186 to €382,245
mainly Net result for the year (+€386,515) and Other debts (+€154,726)
- Receivables within one year -€45,485
down €45,485 (-2.6%), from €1.8m to €1.7m
of which Trade receivables: -€45,632
- Trade debts -€249,930
down €249,930 (-43.3%), from €577,098 to €327,168
- Reserves +€237,152
up €237,152 (+22.2%), from €1.1m to €1.3m
of which Distributable reserves: +€237,152
- Other debts +€154,726
up €154,726 (+106%), from €145,687 to €300,413
- Tax, wage and social debts +€52,775
up €52,775 (+20.5%), from €257,387 to €310,162
of which Taxes: +€48,848
- Accrued charges and deferred income -€44,266
down €44,266 (-97.8%), from €45,266 to €1,000
- Turnover -€9.7m
no longer reported in 2024 (was €9.7m)
- Purchases and services -€8.2m
no longer reported in 2024 (was €8.2m)
- Write-downs -€852,473
down €852,473, from €774,979 to -€77,494
- Gross operating margin -€688,403
down €688,403 (-46.2%), from €1.5m to €802,033
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,561,901 | €2,685,707 | +€123,806 | +4.8% |
| Fixed assets | 21/28 | €439,524 | €459,528 | +€20,003 | +4.6% |
| Tangible fixed assets | 22/27 | €439,524 | €459,528 | +€20,003 | +4.6% |
| Land and buildings | 22 | €336,954 | €324,798 | -€12,157 | -3.6% |
| Plant, machinery and equipment | 23 | €73,617 | €58,794 | -€14,823 | -20.1% |
| Furniture and vehicles | 24 | €28,953 | €75,936 | +€46,983 | +162% |
| Current assets | 29/58 | €2,122,377 | €2,226,180 | +€103,803 | +4.9% |
| Stocks and contracts in progress | 3 | €97,373 | €112,601 | +€15,228 | +15.6% |
| Stocks | 30/36 | €97,373 | €112,601 | +€15,228 | +15.6% |
| Amounts receivable within one year | 40/41 | €1,776,818 | €1,731,333 | -€45,485 | -2.6% |
| Trade receivables | 40 | €1,776,818 | €1,731,186 | -€45,632 | -2.6% |
| Other amounts receivable | 41 | €0 | €147 | +€147 | |
| Cash at bank and in hand | 54/58 | €248,186 | €382,245 | +€134,059 | +54.0% |
| Total equity and liabilities | 10/49 | €2,561,901 | €2,685,707 | +€123,806 | +4.8% |
| Equity | 10/15 | €1,085,531 | €1,322,683 | +€237,152 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,066,931 | €1,304,083 | +€237,152 | +22.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,066,931 | €1,304,083 | +€237,152 | +22.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,476,371 | €1,363,025 | -€113,346 | -7.7% |
| Amounts payable after more than one year | 17 | €313,174 | €274,727 | -€38,448 | -12.3% |
| Financial debts | 170/4 | €313,174 | €274,727 | -€38,448 | -12.3% |
| Amounts payable within one year | 42/48 | €1,117,931 | €1,087,298 | -€30,633 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €48,475 | €54,530 | +€6,056 | +12.5% |
| Financial debts | 43 | €89,284 | €95,025 | +€5,741 | +6.4% |
| Credit institutions | 430/8 | €38,000 | €10,000 | -€28,000 | -73.7% |
| Other loans | 439 | €51,284 | €85,025 | +€33,741 | +65.8% |
| Trade debts | 44 | €577,098 | €327,168 | -€249,930 | -43.3% |
| Suppliers | 440/4 | €577,098 | €327,168 | -€249,930 | -43.3% |
| Taxes, remuneration and social security | 45 | €257,387 | €310,162 | +€52,775 | +20.5% |
| Taxes | 450/3 | €239,267 | €288,115 | +€48,848 | +20.4% |
| Remuneration and social security | 454/9 | €18,120 | €22,047 | +€3,927 | +21.7% |
| Other amounts payable | 47/48 | €145,687 | €300,413 | +€154,726 | +106% |
| Accrued charges and deferred income | 492/3 | €45,266 | €1,000 | -€44,266 | -97.8% |
| Turnover | 70 | €9,729,279 | - | -€9.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,239,006 | - | -€8.2m | |
| Remuneration, social security and pensions | 62 | €168,732 | €180,152 | +€11,421 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,113 | €45,492 | -€621 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €774,979 | -€77,494 | -€852,473 | |
| Other operating charges | 640/8 | €61,310 | €50,707 | -€10,603 | -17.3% |
| Gross operating margin | 9900 | €1,490,436 | €802,033 | -€688,403 | -46.2% |
| Operating profit (loss) | 9901 | €439,303 | €603,176 | +€163,873 | +37.3% |
| Financial income | 75/76B | €212 | €0 | -€212 | -100% |
| Recurring financial income | 75 | €212 | €0 | -€212 | -100% |
| Financial charges | 65/66B | €13,040 | €19,305 | +€6,264 | +48.0% |
| Recurring financial charges | 65 | €13,040 | €19,305 | +€6,264 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €426,475 | €583,871 | +€157,397 | +36.9% |
| Income taxes | 67/77 | €146,170 | €197,357 | +€51,187 | +35.0% |
| Profit (loss) for the period | 9904 | €280,305 | €386,515 | +€106,210 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €280,305 | €386,515 | +€106,210 | +37.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.