LAYALLE: 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.
LAYALLE
Largest movements
- Cash +€2,410
up €2,410 (+227%), from €1,062 to €3,472
mainly Trade debts (+€15,763) and Tax, wage and social debts (+€2,923)
- Deferred charges and accrued income +€68
new in 2025: €68
- Profit (loss) carried forward -€18,261
down €18,261 (-447%), from -€4,081 to -€22,343
- Trade debts +€15,763
up €15,763 (+1,118%), from €1,410 to €17,173
- Tax, wage and social debts +€2,923
up €2,923 (+1,687%), from €173 to €3,096
- Other debts +€2,053
up €2,053 (+367%), from €560 to €2,613
- Gross operating margin -€13,349
down €13,349 (-1,131%), from -€1,180 to -€14,529
- Financial charges +€3,477
up €3,477 (+3,314%), from €105 to €3,582
- Other operating charges -€300
no longer reported in 2025 (was €300)
- Taxes +€151
new in 2025: €151
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 | €1,062 | €3,540 | +€2,478 | +233% |
| Current assets | 29/58 | €1,062 | €3,540 | +€2,478 | +233% |
| Cash at bank and in hand | 54/58 | €1,062 | €3,472 | +€2,410 | +227% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €1,062 | €3,540 | +€2,478 | +233% |
| Equity | 10/15 | -€1,081 | -€19,343 | -€18,261 | -1,689% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,081 | -€22,343 | -€18,261 | -447% |
| Amounts payable | 17/49 | €2,144 | €22,883 | +€20,739 | +967% |
| Amounts payable within one year | 42/48 | €2,144 | €22,883 | +€20,739 | +967% |
| Trade debts | 44 | €1,410 | €17,173 | +€15,763 | +1,118% |
| Suppliers | 440/4 | €1,410 | €17,173 | +€15,763 | +1,118% |
| Taxes, remuneration and social security | 45 | €173 | €3,096 | +€2,923 | +1,687% |
| Taxes | 450/3 | €173 | €3,096 | +€2,923 | +1,687% |
| Other amounts payable | 47/48 | €560 | €2,613 | +€2,053 | +367% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | -€1,180 | -€14,529 | -€13,349 | -1,131% |
| Operating profit (loss) | 9901 | -€1,480 | -€14,529 | -€13,049 | -882% |
| Financial charges | 65/66B | €105 | €3,582 | +€3,477 | +3,314% |
| Recurring financial charges | 65 | €105 | €3,582 | +€3,477 | +3,314% |
| Profit (loss) for the period before taxes | 9903 | -€1,585 | -€18,110 | -€16,525 | -1,043% |
| Income taxes | 67/77 | - | €151 | +€151 | |
| Profit (loss) for the period | 9904 | -€1,585 | -€18,261 | -€16,676 | -1,052% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,585 | -€18,261 | -€16,676 | -1,052% |
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.