LFGA STORE: 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.
LFGA STORE
Largest movements
- Receivables within one year -€88,750
down €88,750 (-83.6%), from €106,140 to €17,390
of which Other amounts receivable: -€93,544
- Tangible fixed assets -€42,178
down €42,178 (-10.2%), from €414,308 to €372,130
of which Plant, machinery and equipment: -€30,508
- Other debts -€98,204
down €98,204 (-87.5%), from €112,281 to €14,077
- Debts after one year -€35,310
down €35,310 (-17.4%), from €203,194 to €167,884
- Tax, wage and social debts +€27,072
up €27,072 (+512.4%), from €5,284 to €32,356
of which Remuneration and social security: +€26,870
- Current portion of long-term debt -€12,706
down €12,706 (-26.5%), from €48,016 to €35,310
- Trade debts -€10,394
down €10,394 (-5.9%), from €177,327 to €166,932
- Staff costs +€175,792
up €175,792 (+327.5%), from €53,677 to €229,469
- Gross operating margin +€152,090
up €152,090 (+91.7%), from €165,914 to €318,005
- Depreciation +€10,943
up €10,943 (+24.5%), from €44,647 to €55,590
- Financial charges +€8,544
up €8,544 (+85.8%), from €9,953 to €18,496
- Other operating charges +€6,556
up €6,556 (+108.2%), from €6,059 to €12,615
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €673,979 | €543,834 | -€130,145 | -19.3% |
| Formation expenses | 20 | €863 | €713 | -€150 | -17.4% |
| Fixed assets | 21/28 | €432,326 | €390,560 | -€41,766 | -9.7% |
| Tangible fixed assets | 22/27 | €414,308 | €372,130 | -€42,178 | -10.2% |
| Land and buildings | 22 | €145,000 | €134,371 | -€10,629 | -7.3% |
| Plant, machinery and equipment | 23 | €267,402 | €236,894 | -€30,508 | -11.4% |
| Furniture and vehicles | 24 | €1,906 | €865 | -€1,041 | -54.6% |
| Financial fixed assets | 28 | €18,018 | €18,430 | +€412 | +2.3% |
| Current assets | 29/58 | €240,790 | €152,561 | -€88,229 | -36.6% |
| Stocks and contracts in progress | 3 | €86,533 | €88,676 | +€2,143 | +2.5% |
| Stocks | 30/36 | €86,533 | €88,676 | +€2,143 | +2.5% |
| Amounts receivable within one year | 40/41 | €106,140 | €17,390 | -€88,750 | -83.6% |
| Trade receivables | 40 | €9,994 | €14,788 | +€4,794 | +48.0% |
| Other amounts receivable | 41 | €96,146 | €2,602 | -€93,544 | -97.3% |
| Cash at bank and in hand | 54/58 | €44,084 | €38,448 | -€5,636 | -12.8% |
| Deferred charges and accrued income | 490/1 | €4,032 | €8,046 | +€4,014 | +99.5% |
| Total equity and liabilities | 10/49 | €673,979 | €543,834 | -€130,145 | -19.3% |
| Equity | 10/15 | €125,941 | €127,274 | +€1,333 | +1.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Outside capital | 11 | €40,000 | €40,000 | = | 0.0% |
| Other | 1109/19 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €85,941 | €87,274 | +€1,333 | +1.6% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,193 | €7,193 | = | 0.0% |
| Distributable reserves | 133 | €74,747 | €76,081 | +€1,333 | +1.8% |
| Amounts payable | 17/49 | €548,038 | €416,560 | -€131,479 | -24.0% |
| Amounts payable after more than one year | 17 | €203,194 | €167,884 | -€35,310 | -17.4% |
| Financial debts | 170/4 | €203,194 | €167,884 | -€35,310 | -17.4% |
| Amounts payable within one year | 42/48 | €342,907 | €248,676 | -€94,231 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €48,016 | €35,310 | -€12,706 | -26.5% |
| Trade debts | 44 | €177,327 | €166,932 | -€10,394 | -5.9% |
| Suppliers | 440/4 | €177,327 | €166,932 | -€10,394 | -5.9% |
| Taxes, remuneration and social security | 45 | €5,284 | €32,356 | +€27,072 | +512.4% |
| Taxes | 450/3 | €1,068 | €1,270 | +€202 | +18.9% |
| Remuneration and social security | 454/9 | €4,216 | €31,086 | +€26,870 | +637.3% |
| Other amounts payable | 47/48 | €112,281 | €14,077 | -€98,204 | -87.5% |
| Accrued charges and deferred income | 492/3 | €1,937 | - | -€1,937 | |
| Non-recurring operating income | 76A | €118 | - | -€118 | |
| Remuneration, social security and pensions | 62 | €53,677 | €229,469 | +€175,792 | +327.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,647 | €55,590 | +€10,943 | +24.5% |
| Other operating charges | 640/8 | €6,059 | €12,615 | +€6,556 | +108.2% |
| Gross operating margin | 9900 | €165,914 | €318,005 | +€152,090 | +91.7% |
| Operating profit (loss) | 9901 | €61,532 | €20,331 | -€41,201 | -67.0% |
| Financial income | 75/76B | €333 | €768 | +€435 | +130.9% |
| Recurring financial income | 75 | €333 | €768 | +€435 | +130.9% |
| Financial charges | 65/66B | €9,953 | €18,496 | +€8,544 | +85.8% |
| Recurring financial charges | 65 | €9,953 | €18,496 | +€8,544 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €51,912 | €2,603 | -€49,309 | -95.0% |
| Income taxes | 67/77 | €1,149 | €1,270 | +€121 | +10.6% |
| Profit (loss) for the period | 9904 | €50,764 | €1,333 | -€49,430 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,764 | €1,333 | -€49,430 | -97.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.