LALOU: 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.
LALOU
Largest movements
- Cash +€58,285
up €58,285 (+104%), from €55,989 to €114,273
mainly Net result for the year (+€139,284) and Other debts (+€125,036)
- Receivables within one year +€41,502
up €41,502 (+304%), from €13,633 to €55,135
of which Trade receivables: +€47,411
- Tangible fixed assets +€37,894
up €37,894 (+2,420%), from €1,566 to €39,460
- Other debts +€125,036
up €125,036 (+299%), from €41,816 to €166,852
- Tax, wage and social debts +€33,685
up €33,685 (+2,299%), from €1,465 to €35,150
- Reserves -€20,716
down €20,716 (-26.8%), from €77,277 to €56,561
- Financial income +€66,516
up €66,516 (+345%), from €19,305 to €85,820
- Gross operating margin +€44,142
up €44,142 (+130%), from €33,894 to €78,035
- Taxes +€9,724
up €9,724 (+117%), from €8,276 to €18,000
- Depreciation +€2,665
up €2,665 (+497%), from €536 to €3,201
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 | €140,237 | €277,917 | +€137,681 | +98.2% |
| Fixed assets | 21/28 | €70,615 | €108,509 | +€37,894 | +53.7% |
| Tangible fixed assets | 22/27 | €1,566 | €39,460 | +€37,894 | +2,420% |
| Furniture and vehicles | 24 | €1,566 | €39,460 | +€37,894 | +2,420% |
| Financial fixed assets | 28 | €69,049 | €69,049 | = | 0.0% |
| Current assets | 29/58 | €69,621 | €169,408 | +€99,787 | +143% |
| Amounts receivable within one year | 40/41 | €13,633 | €55,135 | +€41,502 | +304% |
| Trade receivables | 40 | - | €47,411 | +€47,411 | |
| Other amounts receivable | 41 | €13,633 | €7,724 | -€5,909 | -43.3% |
| Cash at bank and in hand | 54/58 | €55,989 | €114,273 | +€58,285 | +104% |
| Total equity and liabilities | 10/49 | €140,237 | €277,917 | +€137,681 | +98.2% |
| Equity | 10/15 | €95,877 | €75,161 | -€20,716 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,277 | €56,561 | -€20,716 | -26.8% |
| Distributable reserves | 133 | €77,277 | €56,561 | -€20,716 | -26.8% |
| Amounts payable | 17/49 | €44,360 | €202,757 | +€158,397 | +357% |
| Amounts payable within one year | 42/48 | €44,360 | €202,757 | +€158,397 | +357% |
| Trade debts | 44 | €1,078 | €754 | -€324 | -30.1% |
| Suppliers | 440/4 | €1,078 | €754 | -€324 | -30.1% |
| Taxes, remuneration and social security | 45 | €1,465 | €35,150 | +€33,685 | +2,299% |
| Taxes | 450/3 | €1,465 | €35,150 | +€33,685 | +2,299% |
| Other amounts payable | 47/48 | €41,816 | €166,852 | +€125,036 | +299% |
| Remuneration, social security and pensions | 62 | €2,309 | €2,710 | +€401 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €3,201 | +€2,665 | +497% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €33,894 | €78,035 | +€44,142 | +130% |
| Operating profit (loss) | 9901 | €30,543 | €71,605 | +€41,062 | +134% |
| Financial income | 75/76B | €19,305 | €85,820 | +€66,516 | +345% |
| Recurring financial income | 75 | €19,305 | €85,820 | +€66,516 | +345% |
| Financial charges | 65/66B | €205 | €141 | -€64 | -31.2% |
| Recurring financial charges | 65 | €205 | €141 | -€64 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €49,643 | €157,284 | +€107,641 | +217% |
| Income taxes | 67/77 | €8,276 | €18,000 | +€9,724 | +117% |
| Profit (loss) for the period | 9904 | €41,366 | €139,284 | +€97,918 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €41,366 | €139,284 | +€97,918 | +237% |
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 14 October 2026 via checked.be.