LAWADISSA: 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.
LAWADISSA
Largest movements
- Tangible fixed assets -€29,806
down €29,806 (-8.9%), from €333,720 to €303,914
of which Land and buildings: -€24,139
- Receivables within one year -€12,566
down €12,566 (-21.7%), from €57,944 to €45,378
- Stocks and contracts -€9,680
down €9,680 (-29.8%), from €32,500 to €22,820
- Profit (loss) carried forward -€38,648
down €38,648 (-25.3%), from -€152,700 to -€191,348
- Debts after one year -€18,602
down €18,602 (-7.7%), from €241,154 to €222,552
- Other debts +€18,517
up €18,517 (+21.1%), from €87,560 to €106,077
- Trade debts -€5,765
down €5,765 (-3.8%), from €152,313 to €146,548
- Current portion of long-term debt -€4,370
down €4,370 (-19.0%), from €22,973 to €18,602
- Gross operating margin -€40,116
down €40,116 (-97.0%), from €41,375 to €1,259
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 | €424,754 | €372,115 | -€52,639 | -12.4% |
| Fixed assets | 21/28 | €333,720 | €303,914 | -€29,806 | -8.9% |
| Tangible fixed assets | 22/27 | €333,720 | €303,914 | -€29,806 | -8.9% |
| Land and buildings | 22 | €310,478 | €286,339 | -€24,139 | -7.8% |
| Furniture and vehicles | 24 | €23,241 | €17,574 | -€5,667 | -24.4% |
| Current assets | 29/58 | €91,034 | €68,201 | -€22,833 | -25.1% |
| Stocks and contracts in progress | 3 | €32,500 | €22,820 | -€9,680 | -29.8% |
| Stocks | 30/36 | €32,500 | €22,820 | -€9,680 | -29.8% |
| Amounts receivable within one year | 40/41 | €57,944 | €45,378 | -€12,566 | -21.7% |
| Trade receivables | 40 | €57,944 | €45,378 | -€12,566 | -21.7% |
| Cash at bank and in hand | 54/58 | €590 | €3 | -€587 | -99.4% |
| Total equity and liabilities | 10/49 | €424,754 | €372,115 | -€52,639 | -12.4% |
| Equity | 10/15 | -€85,966 | -€124,613 | -€38,648 | -45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,135 | €48,135 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,275 | €46,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,700 | -€191,348 | -€38,648 | -25.3% |
| Amounts payable | 17/49 | €510,719 | €496,728 | -€13,992 | -2.7% |
| Amounts payable after more than one year | 17 | €241,154 | €222,552 | -€18,602 | -7.7% |
| Financial debts | 170/4 | €241,154 | €222,552 | -€18,602 | -7.7% |
| Amounts payable within one year | 42/48 | €268,341 | €272,951 | +€4,611 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €22,973 | €18,602 | -€4,370 | -19.0% |
| Trade debts | 44 | €152,313 | €146,548 | -€5,765 | -3.8% |
| Suppliers | 440/4 | €152,313 | €146,548 | -€5,765 | -3.8% |
| Taxes, remuneration and social security | 45 | €5,495 | €1,724 | -€3,771 | -68.6% |
| Taxes | 450/3 | €5,495 | €1,724 | -€3,771 | -68.6% |
| Other amounts payable | 47/48 | €87,560 | €106,077 | +€18,517 | +21.1% |
| Accrued charges and deferred income | 492/3 | €1,224 | €1,224 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,518 | €29,806 | +€287 | +1.0% |
| Other operating charges | 640/8 | €1,261 | €1,031 | -€231 | -18.3% |
| Gross operating margin | 9900 | €41,375 | €1,259 | -€40,116 | -97.0% |
| Operating profit (loss) | 9901 | €10,595 | -€29,577 | -€40,173 | |
| Financial charges | 65/66B | €9,262 | €9,070 | -€192 | -2.1% |
| Recurring financial charges | 65 | €9,262 | €9,070 | -€192 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €1,333 | -€38,648 | -€39,981 | |
| Income taxes | 67/77 | €169 | - | -€169 | |
| Profit (loss) for the period | 9904 | €1,164 | -€38,648 | -€39,812 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,164 | -€38,648 | -€39,812 |
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 18 October 2026 via checked.be.