Lerra: what changed
Two fiscal 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.
Lerra
Largest movements
- Receivables within one year +€16,220
up €16,220 (+146.7%), from €11,057 to €27,277
of which Trade receivables: +€20,910
- Cash +€14,400
up €14,400 (+68.6%), from €21,004 to €35,405
mainly Net result for the year (+€37,329) and Other debts (+€9,594)
- Deferred charges and accrued income -€2,924
down €2,924 (-85.0%), from €3,440 to €516
- Tangible fixed assets +€1,149
up €1,149 (+129.4%), from €888 to €2,037
- Profit (loss) carried forward +€12,329
up €12,329 (+213.2%), from €5,784 to €18,113
- Other debts +€9,594
up €9,594 (+48.0%), from €20,000 to €29,594
- Tax, wage and social debts +€5,744
up €5,744 (+80.4%), from €7,147 to €12,891
of which Taxes: +€7,969
- Accrued charges and deferred income +€1,785
new in 2025: €1,785
- Gross operating margin +€26,682
up €26,682 (+106.7%), from €25,010 to €51,692
- Taxes +€4,553
up €4,553 (+72.1%), from €6,314 to €10,867
- Depreciation +€561
up €561 (+82.9%), from €677 to €1,238
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 | €36,389 | €65,234 | +€28,845 | +79.3% |
| Fixed assets | 21/28 | €888 | €2,037 | +€1,149 | +129.4% |
| Tangible fixed assets | 22/27 | €888 | €2,037 | +€1,149 | +129.4% |
| Plant, machinery and equipment | 23 | €888 | €2,037 | +€1,149 | +129.4% |
| Current assets | 29/58 | €35,501 | €63,197 | +€27,696 | +78.0% |
| Amounts receivable within one year | 40/41 | €11,057 | €27,277 | +€16,220 | +146.7% |
| Trade receivables | 40 | €6,339 | €27,249 | +€20,910 | +329.9% |
| Other amounts receivable | 41 | €4,718 | €28 | -€4,690 | -99.4% |
| Cash at bank and in hand | 54/58 | €21,004 | €35,405 | +€14,400 | +68.6% |
| Deferred charges and accrued income | 490/1 | €3,440 | €516 | -€2,924 | -85.0% |
| Total equity and liabilities | 10/49 | €36,389 | €65,234 | +€28,845 | +79.3% |
| Equity | 10/15 | €7,944 | €20,273 | +€12,329 | +155.2% |
| Contributions | 10/11 | €2,160 | €2,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,784 | €18,113 | +€12,329 | +213.2% |
| Amounts payable | 17/49 | €28,445 | €44,961 | +€16,516 | +58.1% |
| Amounts payable within one year | 42/48 | €28,445 | €43,176 | +€14,731 | +51.8% |
| Trade debts | 44 | €1,298 | €692 | -€606 | -46.7% |
| Suppliers | 440/4 | €1,298 | €692 | -€606 | -46.7% |
| Taxes, remuneration and social security | 45 | €7,147 | €12,891 | +€5,744 | +80.4% |
| Taxes | 450/3 | €4,922 | €12,891 | +€7,969 | +161.9% |
| Remuneration and social security | 454/9 | €2,225 | - | -€2,225 | |
| Other amounts payable | 47/48 | €20,000 | €29,594 | +€9,594 | +48.0% |
| Accrued charges and deferred income | 492/3 | - | €1,785 | +€1,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €1,238 | +€561 | +82.9% |
| Other operating charges | 640/8 | €1,240 | €1,423 | +€184 | +14.8% |
| Gross operating margin | 9900 | €25,010 | €51,692 | +€26,682 | +106.7% |
| Operating profit (loss) | 9901 | €23,093 | €49,030 | +€25,937 | +112.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €558 | €834 | +€275 | +49.3% |
| Recurring financial charges | 65 | €558 | €834 | +€275 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €22,535 | €48,196 | +€25,661 | +113.9% |
| Income taxes | 67/77 | €6,314 | €10,867 | +€4,553 | +72.1% |
| Profit (loss) for the period | 9904 | €16,221 | €37,329 | +€21,108 | +130.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,221 | €37,329 | +€21,108 | +130.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.