LAYA Projects: 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.
LAYA Projects
Largest movements
- Current investments +€48,234
up €48,234 (+68.9%), from €70,024 to €118,259
- Tangible fixed assets -€15,811
down €15,811 (-20.6%), from €76,666 to €60,855
of which Furniture and vehicles: -€15,226
- Other debts +€122,071
up €122,071, from €0 to €122,071
- Reserves -€84,300
down €84,300 (-32.3%), from €260,603 to €176,303
- Debts after one year -€9,969
down €9,969 (-24.7%), from €40,331 to €30,362
- Tax, wage and social debts +€4,711
up €4,711 (+55.1%), from €8,555 to €13,266
- Gross operating margin +€46,889
up €46,889 (+38.5%), from €121,848 to €168,736
- Depreciation +€10,803
up €10,803 (+201%), from €5,372 to €16,174
- Taxes +€8,587
up €8,587 (+34.8%), from €24,696 to €33,282
- Financial income +€4,527
up €4,527 (+866%), from €523 to €5,050
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.
Derived cash bridge
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 | €322,532 | €354,690 | +€32,158 | +10.0% |
| Fixed assets | 21/28 | €76,666 | €60,855 | -€15,811 | -20.6% |
| Tangible fixed assets | 22/27 | €76,666 | €60,855 | -€15,811 | -20.6% |
| Furniture and vehicles | 24 | €72,823 | €57,597 | -€15,226 | -20.9% |
| Other tangible fixed assets | 26 | €3,843 | €3,258 | -€585 | -15.2% |
| Current assets | 29/58 | €245,866 | €293,835 | +€47,969 | +19.5% |
| Amounts receivable within one year | 40/41 | €36,183 | €33,443 | -€2,741 | -7.6% |
| Trade receivables | 40 | €26,785 | €26,243 | -€542 | -2.0% |
| Other amounts receivable | 41 | €9,398 | €7,200 | -€2,198 | -23.4% |
| Current investments | 50/53 | €70,024 | €118,259 | +€48,234 | +68.9% |
| Cash at bank and in hand | 54/58 | €136,892 | €139,155 | +€2,264 | +1.7% |
| Deferred charges and accrued income | 490/1 | €2,767 | €2,978 | +€211 | +7.6% |
| Total equity and liabilities | 10/49 | €322,532 | €354,690 | +€32,158 | +10.0% |
| Equity | 10/15 | €261,603 | €177,303 | -€84,300 | -32.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €260,603 | €176,303 | -€84,300 | -32.3% |
| Distributable reserves | 133 | €260,603 | €176,303 | -€84,300 | -32.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,929 | €177,387 | +€116,458 | +191% |
| Amounts payable after more than one year | 17 | €40,331 | €30,362 | -€9,969 | -24.7% |
| Financial debts | 170/4 | €40,331 | €30,362 | -€9,969 | -24.7% |
| Amounts payable within one year | 42/48 | €20,598 | €147,025 | +€126,427 | +614% |
| Current portion of amounts payable after more than one year | 42 | €10,226 | €9,969 | -€256 | -2.5% |
| Financial debts | 43 | €0 | €0 | -€0 | -100% |
| Credit institutions | 430/8 | €0 | €0 | -€0 | -100% |
| Trade debts | 44 | €1,816 | €1,718 | -€98 | -5.4% |
| Suppliers | 440/4 | €1,816 | €1,718 | -€98 | -5.4% |
| Taxes, remuneration and social security | 45 | €8,555 | €13,266 | +€4,711 | +55.1% |
| Taxes | 450/3 | €8,555 | €13,266 | +€4,711 | +55.1% |
| Other amounts payable | 47/48 | €0 | €122,071 | +€122,071 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,372 | €16,174 | +€10,803 | +201% |
| Other operating charges | 640/8 | €1,049 | €736 | -€313 | -29.8% |
| Non-recurring operating charges | 66A | €0 | €311 | +€311 | |
| Gross operating margin | 9900 | €121,848 | €168,736 | +€46,889 | +38.5% |
| Operating profit (loss) | 9901 | €115,427 | €151,515 | +€36,088 | +31.3% |
| Financial income | 75/76B | €523 | €5,050 | +€4,527 | +866% |
| Recurring financial income | 75 | €523 | €5,050 | +€4,527 | +866% |
| Financial charges | 65/66B | €1,491 | €1,731 | +€240 | +16.1% |
| Recurring financial charges | 65 | €1,491 | €1,731 | +€240 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €114,458 | €154,834 | +€40,376 | +35.3% |
| Income taxes | 67/77 | €24,696 | €33,282 | +€8,587 | +34.8% |
| Profit (loss) for the period | 9904 | €89,763 | €121,552 | +€31,789 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,763 | €121,552 | +€31,789 | +35.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.