LASYLU: 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.
LASYLU
Largest movements
- Receivables within one year +€100,056
up €100,056 (+186.0%), from €53,795 to €153,851
of which Trade receivables: +€104,840
- Cash +€8,346
up €8,346 (+33.1%), from €25,236 to €33,582
mainly Trade debts (+€98,193) and Net result for the year (+€10,112)
- Trade debts +€98,193
up €98,193 (+597.6%), from €16,430 to €114,623
- Profit (loss) carried forward +€5,566
up €5,566 (+56.6%), from €9,842 to €15,408
- Reserves +€4,545
up €4,545 (+12.5%), from €36,281 to €40,826
- Advances received +€3,278
new in 2024: €3,278
- Gross operating margin +€10,745
up €10,745 (+17.3%), from €62,279 to €73,023
- Taxes +€2,414
up €2,414 (+85.0%), from €2,839 to €5,253
- Staff costs -€2,062
down €2,062 (-4.2%), from €48,537 to €46,475
- Financial charges +€1,881
up €1,881 (+39.7%), from €4,734 to €6,615
of which Non-recurring financial charges: +€1,935
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.
Cash bridge derived
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 | €97,126 | €206,020 | +€108,894 | +112.1% |
| Fixed assets | 21/28 | €6,044 | €5,431 | -€613 | -10.1% |
| Tangible fixed assets | 22/27 | €6,044 | €5,431 | -€613 | -10.1% |
| Plant, machinery and equipment | 23 | €6,044 | €5,431 | -€613 | -10.1% |
| Current assets | 29/58 | €91,082 | €200,589 | +€109,507 | +120.2% |
| Stocks and contracts in progress | 3 | €12,051 | €13,156 | +€1,105 | +9.2% |
| Stocks | 30/36 | €12,051 | €13,156 | +€1,105 | +9.2% |
| Amounts receivable within one year | 40/41 | €53,795 | €153,851 | +€100,056 | +186.0% |
| Trade receivables | 40 | €6,751 | €111,591 | +€104,840 | +1553.0% |
| Other amounts receivable | 41 | €47,044 | €42,260 | -€4,784 | -10.2% |
| Cash at bank and in hand | 54/58 | €25,236 | €33,582 | +€8,346 | +33.1% |
| Total equity and liabilities | 10/49 | €97,126 | €206,020 | +€108,894 | +112.1% |
| Equity | 10/15 | €52,323 | €62,435 | +€10,112 | +19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,281 | €40,826 | +€4,545 | +12.5% |
| Distributable reserves | 133 | €36,281 | €40,826 | +€4,545 | +12.5% |
| Profit (loss) carried forward | 14 | €9,842 | €15,408 | +€5,566 | +56.6% |
| Amounts payable | 17/49 | €44,803 | €143,585 | +€98,782 | +220.5% |
| Amounts payable after more than one year | 17 | €13,616 | €13,616 | = | 0.0% |
| Other amounts payable | 178/9 | €13,616 | €13,616 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,391 | €129,969 | +€99,578 | +327.7% |
| Trade debts | 44 | €16,430 | €114,623 | +€98,193 | +597.6% |
| Suppliers | 440/4 | €16,430 | €114,623 | +€98,193 | +597.6% |
| Advances received on contracts in progress | 46 | - | €3,278 | +€3,278 | |
| Taxes, remuneration and social security | 45 | €13,961 | €12,068 | -€1,893 | -13.6% |
| Taxes | 450/3 | €6,395 | €8,559 | +€2,164 | +33.8% |
| Remuneration and social security | 454/9 | €7,565 | €3,508 | -€4,057 | -53.6% |
| Accrued charges and deferred income | 492/3 | €796 | - | -€796 | |
| Remuneration, social security and pensions | 62 | €48,537 | €46,475 | -€2,062 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,104 | €1,643 | +€539 | +48.9% |
| Other operating charges | 640/8 | €3,591 | €3,087 | -€504 | -14.0% |
| Gross operating margin | 9900 | €62,279 | €73,023 | +€10,745 | +17.3% |
| Operating profit (loss) | 9901 | €9,046 | €21,818 | +€12,772 | +141.2% |
| Financial income | 75/76B | €104 | €161 | +€58 | +55.6% |
| Recurring financial income | 75 | €103 | €161 | +€58 | +56.5% |
| Non-recurring financial income | 76B | €1 | €0 | -€1 | -88.9% |
| Financial charges | 65/66B | €4,734 | €6,615 | +€1,881 | +39.7% |
| Recurring financial charges | 65 | €4,704 | €4,650 | -€54 | -1.1% |
| Non-recurring financial charges | 66B | €30 | €1,964 | +€1,935 | +6467.9% |
| Profit (loss) for the period before taxes | 9903 | €4,416 | €15,365 | +€10,949 | +247.9% |
| Income taxes | 67/77 | €2,839 | €5,253 | +€2,414 | +85.0% |
| Profit (loss) for the period | 9904 | €1,577 | €10,112 | +€8,534 | +541.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,577 | €10,112 | +€8,534 | +541.1% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.