LALI FACTORY: 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.
LALI FACTORY
Largest movements
- Cash -€3,446
no longer reported in 2025 (was €3,446)
mainly Net result for the year (-€11,185) and Trade debts (-€2,566)
- Receivables within one year -€2,890
down €2,890 (-11.4%), from €25,334 to €22,443
of which Other amounts receivable: -€2,890
- Profit (loss) carried forward -€11,185
down €11,185 (-70.1%), from -€15,950 to -€27,135
- Short-term financial debts +€6,088
new in 2025: €6,088
- Other debts +€3,050
up €3,050 (+14.6%), from €20,893 to €23,943
- Trade debts -€2,566
down €2,566 (-22.1%), from €11,594 to €9,029
- Tax, wage and social debts -€1,724
down €1,724 (-75.6%), from €2,282 to €557
- Gross operating margin -€385
down €385 (-3.8%), from -€10,041 to -€10,426
- Taxes -€242
down €242 (-63.1%), from €384 to €142
- Other operating charges -€112
down €112 (-17.7%), from €633 to €521
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 | €39,280 | €32,943 | -€6,336 | -16.1% |
| Fixed assets | 21/28 | €10,500 | €10,500 | = | 0.0% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €28,780 | €22,443 | -€6,336 | -22.0% |
| Amounts receivable within one year | 40/41 | €25,334 | €22,443 | -€2,890 | -11.4% |
| Trade receivables | 40 | €9,875 | €9,875 | = | 0.0% |
| Other amounts receivable | 41 | €15,458 | €12,568 | -€2,890 | -18.7% |
| Cash at bank and in hand | 54/58 | €3,446 | - | -€3,446 | |
| Total equity and liabilities | 10/49 | €39,280 | €32,943 | -€6,336 | -16.1% |
| Equity | 10/15 | €4,510 | -€6,675 | -€11,185 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€15,950 | -€27,135 | -€11,185 | -70.1% |
| Amounts payable | 17/49 | €34,769 | €39,618 | +€4,848 | +13.9% |
| Amounts payable within one year | 42/48 | €34,769 | €39,618 | +€4,848 | +13.9% |
| Financial debts | 43 | - | €6,088 | +€6,088 | |
| Credit institutions | 430/8 | - | €6,088 | +€6,088 | |
| Trade debts | 44 | €11,594 | €9,029 | -€2,566 | -22.1% |
| Suppliers | 440/4 | €11,594 | €9,029 | -€2,566 | -22.1% |
| Taxes, remuneration and social security | 45 | €2,282 | €557 | -€1,724 | -75.6% |
| Taxes | 450/3 | €2,282 | €557 | -€1,724 | -75.6% |
| Other amounts payable | 47/48 | €20,893 | €23,943 | +€3,050 | +14.6% |
| Other operating charges | 640/8 | €633 | €521 | -€112 | -17.7% |
| Gross operating margin | 9900 | -€10,041 | -€10,426 | -€385 | -3.8% |
| Operating profit (loss) | 9901 | -€10,674 | -€10,947 | -€273 | -2.6% |
| Financial charges | 65/66B | €103 | €96 | -€7 | -7.1% |
| Recurring financial charges | 65 | €103 | €96 | -€7 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,777 | -€11,043 | -€266 | -2.5% |
| Income taxes | 67/77 | €384 | €142 | -€242 | -63.1% |
| Profit (loss) for the period | 9904 | -€11,161 | -€11,185 | -€24 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,161 | -€11,185 | -€24 | -0.2% |
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 15 October 2026 via checked.be.