LAYLAS: 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.
LAYLAS
Largest movements
- Tangible fixed assets -€45,462
down €45,462 (-15.6%), from €291,625 to €246,163
of which Land and buildings: -€40,078
- Deferred charges and accrued income -€5,244
down €5,244 (-82.2%), from €6,379 to €1,135
- Cash +€4,632
up €4,632 (+7,836%), from €59 to €4,691
mainly Depreciation (+€45,462) and Deferred charges and accrued income (+€5,244)
- Debts after one year -€30,044
down €30,044 (-8.3%), from €362,256 to €332,212
- Trade debts -€4,781
down €4,781 (-59.7%), from €8,010 to €3,230
- Other debts -€4,223
down €4,223 (-20.3%), from €20,846 to €16,624
- Accrued charges and deferred income -€4,054
down €4,054 (-72.4%), from €5,603 to €1,549
- Gross operating margin +€12,250
up €12,250 (+15.7%), from €78,242 to €90,493
- Staff costs -€10,266
down €10,266 (-23.0%), from €44,602 to €34,336
- Other operating charges -€3,647
down €3,647 (-39.6%), from €9,215 to €5,568
- Depreciation -€1,089
down €1,089 (-2.3%), from €46,551 to €45,462
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,479 | €258,887 | -€43,592 | -14.4% |
| Fixed assets | 21/28 | €291,974 | €246,511 | -€45,462 | -15.6% |
| Tangible fixed assets | 22/27 | €291,625 | €246,163 | -€45,462 | -15.6% |
| Land and buildings | 22 | €279,245 | €239,167 | -€40,078 | -14.4% |
| Furniture and vehicles | 24 | €12,380 | €6,996 | -€5,384 | -43.5% |
| Financial fixed assets | 28 | €349 | €349 | = | 0.0% |
| Current assets | 29/58 | €10,505 | €12,376 | +€1,870 | +17.8% |
| Amounts receivable within one year | 40/41 | €4,067 | €6,549 | +€2,483 | +61.0% |
| Trade receivables | 40 | €4,067 | €6,198 | +€2,131 | +52.4% |
| Other amounts receivable | 41 | - | €351 | +€351 | |
| Cash at bank and in hand | 54/58 | €59 | €4,691 | +€4,632 | +7,836% |
| Deferred charges and accrued income | 490/1 | €6,379 | €1,135 | -€5,244 | -82.2% |
| Total equity and liabilities | 10/49 | €302,479 | €258,887 | -€43,592 | -14.4% |
| Equity | 10/15 | -€138,678 | -€138,954 | -€276 | -0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,007 | €58,007 | = | 0.0% |
| Distributable reserves | 133 | €58,007 | €58,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,685 | -€201,961 | -€276 | -0.1% |
| Amounts payable | 17/49 | €441,157 | €397,841 | -€43,315 | -9.8% |
| Amounts payable after more than one year | 17 | €362,256 | €332,212 | -€30,044 | -8.3% |
| Financial debts | 170/4 | €362,256 | €332,212 | -€30,044 | -8.3% |
| Amounts payable within one year | 42/48 | €73,297 | €64,080 | -€9,217 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €29,680 | €30,044 | +€364 | +1.2% |
| Financial debts | 43 | €1,928 | - | -€1,928 | |
| Credit institutions | 430/8 | €1,928 | - | -€1,928 | |
| Trade debts | 44 | €8,010 | €3,230 | -€4,781 | -59.7% |
| Suppliers | 440/4 | €8,010 | €3,230 | -€4,781 | -59.7% |
| Taxes, remuneration and social security | 45 | €12,832 | €14,183 | +€1,351 | +10.5% |
| Taxes | 450/3 | €5,384 | €5,347 | -€38 | -0.7% |
| Remuneration and social security | 454/9 | €7,448 | €8,836 | +€1,388 | +18.6% |
| Other amounts payable | 47/48 | €20,846 | €16,624 | -€4,223 | -20.3% |
| Accrued charges and deferred income | 492/3 | €5,603 | €1,549 | -€4,054 | -72.4% |
| Remuneration, social security and pensions | 62 | €44,602 | €34,336 | -€10,266 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,551 | €45,462 | -€1,089 | -2.3% |
| Other operating charges | 640/8 | €9,215 | €5,568 | -€3,647 | -39.6% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €78,242 | €90,493 | +€12,250 | +15.7% |
| Operating profit (loss) | 9901 | -€22,125 | €5,126 | +€27,252 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +113% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +113% |
| Financial charges | 65/66B | €5,564 | €5,403 | -€162 | -2.9% |
| Recurring financial charges | 65 | €5,564 | €5,403 | -€162 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,690 | -€276 | +€27,413 | +99.0% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€27,690 | -€276 | +€27,413 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,690 | -€276 | +€27,413 | +99.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.