LAYALI AL CHAM: 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.
LAYALI AL CHAM
Largest movements
- Deferred charges and accrued income +€21,026
new in 2025: €21,026
- Stocks and contracts +€16,500
up €16,500 (+976%), from €1,690 to €18,190
- Cash +€14,575
up €14,575 (+82.8%), from €17,596 to €32,170
mainly Net result for the year (+€44,900) and Trade debts (+€33,818)
- Receivables within one year +€6,279
up €6,279 (+2.1%), from €293,279 to €299,559
of which Trade receivables: +€5,511
- Profit (loss) carried forward +€44,900
up €44,900 (+33.6%), from €133,772 to €178,673
- Trade debts +€33,818
up €33,818 (+34.6%), from €97,805 to €131,623
- Other debts -€23,510
no longer reported in 2025 (was €23,510)
- Tax, wage and social debts +€8,611
up €8,611 (+15.7%), from €54,694 to €63,305
of which Taxes: +€4,839
- Debts after one year -€6,941
no longer reported in 2025 (was €6,941)
- Purchases and services +€729,348
new in 2025: €729,348
- Gross operating margin +€111,809
up €111,809 (+68.7%), from €162,701 to €274,511
- Staff costs +€80,967
up €80,967 (+79.6%), from €101,778 to €182,745
- Other operating charges +€29,734
up €29,734 (+430%), from €6,921 to €36,654
- Taxes -€3,897
no longer reported in 2025 (was €3,897)
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 | €339,796 | €396,315 | +€56,519 | +16.6% |
| Fixed assets | 21/28 | €27,231 | €25,370 | -€1,861 | -6.8% |
| Tangible fixed assets | 22/27 | €20,481 | €18,620 | -€1,861 | -9.1% |
| Plant, machinery and equipment | 23 | €2,242 | €1,742 | -€500 | -22.3% |
| Furniture and vehicles | 24 | €9,187 | €9,652 | +€465 | +5.1% |
| Leasing and similar rights | 25 | €4,312 | - | -€4,312 | |
| Other tangible fixed assets | 26 | €4,740 | €7,226 | +€2,486 | +52.5% |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €312,565 | €370,945 | +€58,380 | +18.7% |
| Stocks and contracts in progress | 3 | €1,690 | €18,190 | +€16,500 | +976% |
| Stocks | 30/36 | €1,690 | €18,190 | +€16,500 | +976% |
| Amounts receivable within one year | 40/41 | €293,279 | €299,559 | +€6,279 | +2.1% |
| Trade receivables | 40 | €285,165 | €290,676 | +€5,511 | +1.9% |
| Other amounts receivable | 41 | €8,114 | €8,883 | +€769 | +9.5% |
| Cash at bank and in hand | 54/58 | €17,596 | €32,170 | +€14,575 | +82.8% |
| Deferred charges and accrued income | 490/1 | - | €21,026 | +€21,026 | |
| Total equity and liabilities | 10/49 | €339,796 | €396,315 | +€56,519 | +16.6% |
| Equity | 10/15 | €154,232 | €199,133 | +€44,900 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €133,772 | €178,673 | +€44,900 | +33.6% |
| Amounts payable | 17/49 | €185,563 | €197,182 | +€11,618 | +6.3% |
| Amounts payable after more than one year | 17 | €6,941 | - | -€6,941 | |
| Financial debts | 170/4 | €6,941 | - | -€6,941 | |
| Amounts payable within one year | 42/48 | €178,622 | €197,182 | +€18,560 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €2,613 | €1,504 | -€1,109 | -42.4% |
| Trade debts | 44 | €97,805 | €131,623 | +€33,818 | +34.6% |
| Suppliers | 440/4 | €97,805 | €131,623 | +€33,818 | +34.6% |
| Advances received on contracts in progress | 46 | - | €750 | +€750 | |
| Taxes, remuneration and social security | 45 | €54,694 | €63,305 | +€8,611 | +15.7% |
| Taxes | 450/3 | €22,703 | €27,542 | +€4,839 | +21.3% |
| Remuneration and social security | 454/9 | €31,991 | €35,763 | +€3,772 | +11.8% |
| Other amounts payable | 47/48 | €23,510 | - | -€23,510 | |
| Non-recurring operating income | 76A | - | €36,033 | +€36,033 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €729,348 | +€729,348 | |
| Remuneration, social security and pensions | 62 | €101,778 | €182,745 | +€80,967 | +79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,736 | €10,043 | -€692 | -6.4% |
| Other operating charges | 640/8 | €6,921 | €36,654 | +€29,734 | +430% |
| Gross operating margin | 9900 | €162,701 | €274,511 | +€111,809 | +68.7% |
| Operating profit (loss) | 9901 | €43,267 | €45,068 | +€1,801 | +4.2% |
| Financial charges | 65/66B | €37 | €167 | +€130 | +354% |
| Recurring financial charges | 65 | €37 | €167 | +€130 | +354% |
| Profit (loss) for the period before taxes | 9903 | €43,230 | €44,900 | +€1,670 | +3.9% |
| Income taxes | 67/77 | €3,897 | - | -€3,897 | |
| Profit (loss) for the period | 9904 | €39,333 | €44,900 | +€5,567 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,333 | €44,900 | +€5,567 | +14.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.