LAQUE: what changed
Two fiscal 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.
LAQUE
Largest movements
- Receivables within one year +€3,916
up €3,916 (+5.2%), from €75,805 to €79,721
of which Trade receivables: +€2,411
- Reserves +€2,800
up €2,800 (+7.6%), from €36,936 to €39,736
of which Distributable reserves: +€2,800
- Tax, wage and social debts +€1,577
up €1,577 (+222.2%), from €710 to €2,287
- Gross operating margin +€2,542
up €2,542, from -€2,171 to €371
- Taxes +€775
up €775 (+110.4%), from €702 to €1,477
- Financial income -€434
down €434 (-9.8%), from €4,439 to €4,006
- Other operating charges -€372
down €372 (-100.0%), from €372 to €0
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.
Cash bridge derived
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 | €76,077 | €80,296 | +€4,219 | +5.5% |
| Current assets | 29/58 | €76,077 | €80,296 | +€4,219 | +5.5% |
| Amounts receivable within one year | 40/41 | €75,805 | €79,721 | +€3,916 | +5.2% |
| Trade receivables | 40 | €291 | €2,702 | +€2,411 | +828.9% |
| Other amounts receivable | 41 | €75,514 | €77,019 | +€1,505 | +2.0% |
| Cash at bank and in hand | 54/58 | €272 | €575 | +€303 | +111.7% |
| Total equity and liabilities | 10/49 | €76,077 | €80,296 | +€4,219 | +5.5% |
| Equity | 10/15 | €74,719 | €77,574 | +€2,855 | +3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,936 | €39,736 | +€2,800 | +7.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,077 | €1,077 | = | 0.0% |
| Distributable reserves | 133 | €35,859 | €38,659 | +€2,800 | +7.8% |
| Profit (loss) carried forward | 14 | €19,191 | €19,246 | +€55 | +0.3% |
| Amounts payable | 17/49 | €1,358 | €2,722 | +€1,364 | +100.5% |
| Amounts payable within one year | 42/48 | €985 | €2,638 | +€1,653 | +167.7% |
| Trade debts | 44 | €275 | €351 | +€76 | +27.4% |
| Suppliers | 440/4 | €275 | €351 | +€76 | +27.4% |
| Taxes, remuneration and social security | 45 | €710 | €2,287 | +€1,577 | +222.2% |
| Taxes | 450/3 | €710 | €2,287 | +€1,577 | +222.2% |
| Accrued charges and deferred income | 492/3 | €372 | €84 | -€288 | -77.4% |
| Other operating charges | 640/8 | €372 | €0 | -€372 | -100.0% |
| Gross operating margin | 9900 | -€2,171 | €371 | +€2,542 | |
| Operating profit (loss) | 9901 | -€2,543 | €371 | +€2,914 | |
| Financial income | 75/76B | €4,439 | €4,006 | -€434 | -9.8% |
| Recurring financial income | 75 | €4,439 | €4,006 | -€434 | -9.8% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.1% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,852 | €4,332 | +€2,480 | +134.0% |
| Income taxes | 67/77 | €702 | €1,477 | +€775 | +110.4% |
| Profit (loss) for the period | 9904 | €1,149 | €2,855 | +€1,705 | +148.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,149 | €2,855 | +€1,705 | +148.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.