LAWRIA: 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.
LAWRIA
Largest movements
- Receivables within one year +€19,976
up €19,976 (+35.8%), from €55,839 to €75,815
of which Trade receivables: +€31,171
- Tangible fixed assets +€10,963
up €10,963 (+235.6%), from €4,653 to €15,616
of which Furniture and vehicles: +€11,257
- Cash -€5,744
down €5,744 (-30.5%), from €18,819 to €13,075
mainly Receivables within one year (-€19,976) and Investment in fixed assets (net) (-€12,343)
- Trade debts +€14,625
new in 2025: €14,625
- Reserves +€9,833
up €9,833 (+19.1%), from €51,427 to €61,259
- Gross operating margin -€20,670
down €20,670 (-49.0%), from €42,200 to €21,529
- Taxes -€4,454
down €4,454 (-35.6%), from €12,526 to €8,073
- Other operating charges -€1,644
down €1,644 (-54.5%), from €3,015 to €1,371
- Depreciation -€1,213
down €1,213 (-46.8%), from €2,594 to €1,380
- Financial charges +€886
up €886 (+280.6%), from €316 to €1,202
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 | €82,758 | €107,669 | +€24,910 | +30.1% |
| Fixed assets | 21/28 | €6,678 | €17,641 | +€10,963 | +164.2% |
| Tangible fixed assets | 22/27 | €4,653 | €15,616 | +€10,963 | +235.6% |
| Furniture and vehicles | 24 | €2,171 | €13,428 | +€11,257 | +518.5% |
| Other tangible fixed assets | 26 | €2,481 | €2,188 | -€294 | -11.8% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €76,081 | €90,028 | +€13,947 | +18.3% |
| Amounts receivable within one year | 40/41 | €55,839 | €75,815 | +€19,976 | +35.8% |
| Trade receivables | 40 | €37,655 | €68,826 | +€31,171 | +82.8% |
| Other amounts receivable | 41 | €18,184 | €6,990 | -€11,195 | -61.6% |
| Cash at bank and in hand | 54/58 | €18,819 | €13,075 | -€5,744 | -30.5% |
| Deferred charges and accrued income | 490/1 | €1,423 | €1,138 | -€285 | -20.0% |
| Total equity and liabilities | 10/49 | €82,758 | €107,669 | +€24,910 | +30.1% |
| Equity | 10/15 | €63,827 | €73,659 | +€9,833 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,427 | €61,259 | +€9,833 | +19.1% |
| Distributable reserves | 133 | €51,427 | €61,259 | +€9,833 | +19.1% |
| Amounts payable | 17/49 | €18,932 | €34,010 | +€15,078 | +79.6% |
| Amounts payable within one year | 42/48 | €18,357 | €34,010 | +€15,652 | +85.3% |
| Trade debts | 44 | - | €14,625 | +€14,625 | |
| Suppliers | 440/4 | - | €14,625 | +€14,625 | |
| Taxes, remuneration and social security | 45 | €18,357 | €19,385 | +€1,027 | +5.6% |
| Taxes | 450/3 | €18,357 | €17,885 | -€473 | -2.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Accrued charges and deferred income | 492/3 | €575 | €0 | -€575 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,594 | €1,380 | -€1,213 | -46.8% |
| Other operating charges | 640/8 | €3,015 | €1,371 | -€1,644 | -54.5% |
| Gross operating margin | 9900 | €42,200 | €21,529 | -€20,670 | -49.0% |
| Operating profit (loss) | 9901 | €36,591 | €18,778 | -€17,813 | -48.7% |
| Financial income | 75/76B | €306 | €329 | +€23 | +7.5% |
| Recurring financial income | 75 | €306 | €329 | +€23 | +7.5% |
| Financial charges | 65/66B | €316 | €1,202 | +€886 | +280.6% |
| Recurring financial charges | 65 | €316 | €1,202 | +€886 | +280.6% |
| Profit (loss) for the period before taxes | 9903 | €36,581 | €17,906 | -€18,676 | -51.1% |
| Income taxes | 67/77 | €12,526 | €8,073 | -€4,454 | -35.6% |
| Profit (loss) for the period | 9904 | €24,055 | €9,833 | -€14,222 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,055 | €9,833 | -€14,222 | -59.1% |
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 7 October 2026 via checked.be.