LALOUL: 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.
LALOUL
Largest movements
- Cash -€14,791
down €14,791 (-72.5%), from €20,399 to €5,608
mainly Other debts (-€13,561) and Investment in fixed assets (net) (-€7,871)
- Tangible fixed assets -€10,721
down €10,721 (-25.7%), from €41,697 to €30,976
of which Furniture and vehicles: -€9,684
- Intangible fixed assets +€6,828
up €6,828 (+277%), from €2,467 to €9,294
- Receivables within one year +€3,324
up €3,324 (+17.5%), from €19,004 to €22,328
of which Trade receivables: +€11,075
- Deferred charges and accrued income -€2,763
down €2,763 (-81.6%), from €3,387 to €625
- Other debts -€13,561
down €13,561 (-24.7%), from €55,000 to €41,439
- Trade debts -€4,651
down €4,651 (-59.1%), from €7,866 to €3,215
- Tax, wage and social debts +€2,267
up €2,267 (+171%), from €1,326 to €3,594
- Reserves -€2,158
down €2,158 (-28.4%), from €7,585 to €5,427
- Gross operating margin -€1,862
down €1,862 (-14.3%), from €13,037 to €11,176
- Depreciation +€1,662
up €1,662 (+16.4%), from €10,103 to €11,765
- Taxes -€846
down €846 (-85.7%), from €987 to €141
- Financial charges +€224
up €224 (+78.0%), from €287 to €511
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 | €90,403 | €72,280 | -€18,123 | -20.0% |
| Fixed assets | 21/28 | €44,164 | €40,271 | -€3,893 | -8.8% |
| Intangible fixed assets | 21 | €2,467 | €9,294 | +€6,828 | +277% |
| Tangible fixed assets | 22/27 | €41,697 | €30,976 | -€10,721 | -25.7% |
| Plant, machinery and equipment | 23 | €4,530 | €3,493 | -€1,037 | -22.9% |
| Furniture and vehicles | 24 | €37,167 | €27,483 | -€9,684 | -26.1% |
| Current assets | 29/58 | €46,239 | €32,009 | -€14,229 | -30.8% |
| Stocks and contracts in progress | 3 | €3,449 | €3,449 | = | 0.0% |
| Stocks | 30/36 | €3,449 | €3,449 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,004 | €22,328 | +€3,324 | +17.5% |
| Trade receivables | 40 | €11,169 | €22,244 | +€11,075 | +99.2% |
| Other amounts receivable | 41 | €7,835 | €84 | -€7,751 | -98.9% |
| Cash at bank and in hand | 54/58 | €20,399 | €5,608 | -€14,791 | -72.5% |
| Deferred charges and accrued income | 490/1 | €3,387 | €625 | -€2,763 | -81.6% |
| Total equity and liabilities | 10/49 | €90,403 | €72,280 | -€18,123 | -20.0% |
| Equity | 10/15 | €26,185 | €24,027 | -€2,158 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,585 | €5,427 | -€2,158 | -28.4% |
| Distributable reserves | 133 | €7,585 | €5,427 | -€2,158 | -28.4% |
| Amounts payable | 17/49 | €64,218 | €48,252 | -€15,965 | -24.9% |
| Amounts payable within one year | 42/48 | €64,218 | €48,252 | -€15,965 | -24.9% |
| Financial debts | 43 | €25 | €4 | -€21 | -84.4% |
| Credit institutions | 430/8 | €25 | €4 | -€21 | -84.4% |
| Trade debts | 44 | €7,866 | €3,215 | -€4,651 | -59.1% |
| Suppliers | 440/4 | €7,866 | €3,215 | -€4,651 | -59.1% |
| Taxes, remuneration and social security | 45 | €1,326 | €3,594 | +€2,267 | +171% |
| Taxes | 450/3 | €1,326 | €3,594 | +€2,267 | +171% |
| Other amounts payable | 47/48 | €55,000 | €41,439 | -€13,561 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,103 | €11,765 | +€1,662 | +16.4% |
| Other operating charges | 640/8 | €770 | €657 | -€113 | -14.6% |
| Non-recurring operating charges | 66A | €165 | €269 | +€103 | +62.5% |
| Gross operating margin | 9900 | €13,037 | €11,176 | -€1,862 | -14.3% |
| Operating profit (loss) | 9901 | €1,999 | -€1,515 | -€3,514 | |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €287 | €511 | +€224 | +78.0% |
| Recurring financial charges | 65 | €287 | €511 | +€224 | +78.0% |
| Profit (loss) for the period before taxes | 9903 | €1,769 | -€2,026 | -€3,794 | |
| Income taxes | 67/77 | €987 | €141 | -€846 | -85.7% |
| Profit (loss) for the period | 9904 | €781 | -€2,167 | -€2,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €781 | -€2,167 | -€2,948 |
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 29 October 2026 via checked.be.