LAYCOMM EU: 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.
LAYCOMM EU
Largest movements
- Cash -€36,677
down €36,677 (-21.6%), from €169,545 to €132,868
mainly Contributions, distributions and other (-€89,000) and Deferred charges and accrued income (-€139)
- Tangible fixed assets -€6,726
down €6,726 (-27.9%), from €24,065 to €17,340
- Receivables within one year -€4,741
down €4,741 (-42.7%), from €11,104 to €6,363
of which Trade receivables: -€7,581
- Reserves -€50,229
down €50,229 (-27.4%), from €183,478 to €133,249
- Gross operating margin -€8,093
down €8,093 (-11.7%), from €69,088 to €60,995
- Taxes -€1,851
down €1,851 (-11.5%), from €16,050 to €14,199
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 | €205,418 | €157,414 | -€48,004 | -23.4% |
| Fixed assets | 21/28 | €24,065 | €17,340 | -€6,726 | -27.9% |
| Tangible fixed assets | 22/27 | €24,065 | €17,340 | -€6,726 | -27.9% |
| Furniture and vehicles | 24 | €24,065 | €17,340 | -€6,726 | -27.9% |
| Current assets | 29/58 | €181,352 | €140,074 | -€41,278 | -22.8% |
| Amounts receivable within one year | 40/41 | €11,104 | €6,363 | -€4,741 | -42.7% |
| Trade receivables | 40 | €7,581 | - | -€7,581 | |
| Other amounts receivable | 41 | €3,523 | €6,363 | +€2,840 | +80.6% |
| Cash at bank and in hand | 54/58 | €169,545 | €132,868 | -€36,677 | -21.6% |
| Deferred charges and accrued income | 490/1 | €703 | €843 | +€139 | +19.8% |
| Total equity and liabilities | 10/49 | €205,418 | €157,414 | -€48,004 | -23.4% |
| Equity | 10/15 | €202,078 | €151,849 | -€50,229 | -24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,478 | €133,249 | -€50,229 | -27.4% |
| Distributable reserves | 133 | €183,478 | €133,249 | -€50,229 | -27.4% |
| Amounts payable | 17/49 | €3,340 | €5,564 | +€2,225 | +66.6% |
| Amounts payable within one year | 42/48 | €2,340 | €4,564 | +€2,225 | +95.1% |
| Trade debts | 44 | €370 | €1,974 | +€1,604 | +433.4% |
| Suppliers | 440/4 | €370 | €1,974 | +€1,604 | +433.4% |
| Other amounts payable | 47/48 | €1,969 | €2,590 | +€621 | +31.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,726 | €6,726 | = | 0.0% |
| Other operating charges | 640/8 | €893 | €911 | +€18 | +2.0% |
| Gross operating margin | 9900 | €69,088 | €60,995 | -€8,093 | -11.7% |
| Operating profit (loss) | 9901 | €61,469 | €53,358 | -€8,111 | -13.2% |
| Financial income | 75/76B | €144 | €158 | +€14 | +9.4% |
| Recurring financial income | 75 | €144 | €158 | +€14 | +9.4% |
| Financial charges | 65/66B | €562 | €546 | -€16 | -2.8% |
| Recurring financial charges | 65 | €562 | €546 | -€16 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €61,052 | €52,970 | -€8,081 | -13.2% |
| Income taxes | 67/77 | €16,050 | €14,199 | -€1,851 | -11.5% |
| Profit (loss) for the period | 9904 | €45,002 | €38,771 | -€6,231 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,002 | €38,771 | -€6,231 | -13.8% |
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 9 October 2026 via checked.be.