LAYALI BEIRUT: 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 BEIRUT
Largest movements
- Receivables within one year -€13,889
down €13,889 (-97.9%), from €14,192 to €304
of which Other amounts receivable: -€13,832
- Cash -€8,980
down €8,980 (-83.3%), from €10,778 to €1,798
mainly Net result for the year (-€27,527) and Trade debts (-€6,718)
- Stocks and contracts -€336
down €336 (-65.7%), from €512 to €176
- Profit (loss) carried forward -€27,527
down €27,527 (-174%), from -€15,842 to -€43,369
- Trade debts -€6,718
down €6,718 (-64.3%), from €10,442 to €3,724
- Tax, wage and social debts +€6,181
up €6,181 (+48.8%), from €12,664 to €18,845
of which Remuneration and social security: +€8,002
- Other debts +€4,193
new in 2025: €4,193
- Accrued charges and deferred income +€814
new in 2025: €814
- Gross operating margin -€34,014
down €34,014 (-92.2%), from €36,878 to €2,865
- Staff costs +€1,724
up €1,724 (+6.8%), from €25,163 to €26,886
- Other operating charges +€1,690
up €1,690 (+854%), from €198 to €1,888
- Depreciation -€675
down €675 (-39.1%), from €1,726 to €1,051
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 | €27,264 | €4,207 | -€23,057 | -84.6% |
| Fixed assets | 21/28 | €1,782 | €1,930 | +€149 | +8.3% |
| Tangible fixed assets | 22/27 | €1,782 | €1,930 | +€149 | +8.3% |
| Furniture and vehicles | 24 | €1,078 | €1,367 | +€289 | +26.9% |
| Other tangible fixed assets | 26 | €704 | €563 | -€141 | -20.0% |
| Current assets | 29/58 | €25,482 | €2,277 | -€23,205 | -91.1% |
| Stocks and contracts in progress | 3 | €512 | €176 | -€336 | -65.7% |
| Stocks | 30/36 | €512 | €176 | -€336 | -65.7% |
| Amounts receivable within one year | 40/41 | €14,192 | €304 | -€13,889 | -97.9% |
| Trade receivables | 40 | €360 | €304 | -€56 | -15.7% |
| Other amounts receivable | 41 | €13,832 | - | -€13,832 | |
| Cash at bank and in hand | 54/58 | €10,778 | €1,798 | -€8,980 | -83.3% |
| Total equity and liabilities | 10/49 | €27,264 | €4,207 | -€23,057 | -84.6% |
| Equity | 10/15 | €4,158 | -€23,369 | -€27,527 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,842 | -€43,369 | -€27,527 | -174% |
| Amounts payable | 17/49 | €23,106 | €27,576 | +€4,470 | +19.3% |
| Amounts payable within one year | 42/48 | €23,106 | €26,762 | +€3,656 | +15.8% |
| Trade debts | 44 | €10,442 | €3,724 | -€6,718 | -64.3% |
| Suppliers | 440/4 | €10,442 | €3,724 | -€6,718 | -64.3% |
| Taxes, remuneration and social security | 45 | €12,664 | €18,845 | +€6,181 | +48.8% |
| Taxes | 450/3 | €1,935 | €114 | -€1,821 | -94.1% |
| Remuneration and social security | 454/9 | €10,729 | €18,731 | +€8,002 | +74.6% |
| Other amounts payable | 47/48 | - | €4,193 | +€4,193 | |
| Accrued charges and deferred income | 492/3 | - | €814 | +€814 | |
| Remuneration, social security and pensions | 62 | €25,163 | €26,886 | +€1,724 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,726 | €1,051 | -€675 | -39.1% |
| Other operating charges | 640/8 | €198 | €1,888 | +€1,690 | +854% |
| Gross operating margin | 9900 | €36,878 | €2,865 | -€34,014 | -92.2% |
| Operating profit (loss) | 9901 | €9,792 | -€26,961 | -€36,753 | |
| Financial income | 75/76B | €610 | €420 | -€190 | -31.2% |
| Recurring financial income | 75 | €610 | €420 | -€190 | -31.2% |
| Financial charges | 65/66B | €944 | €985 | +€41 | +4.4% |
| Recurring financial charges | 65 | €944 | €985 | +€41 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €9,458 | -€27,527 | -€36,984 | |
| Profit (loss) for the period | 9904 | €9,458 | -€27,527 | -€36,984 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,458 | -€27,527 | -€36,984 |
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 22 October 2026 via checked.be.