LGi-FORMATIONS: 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.
LGi-FORMATIONS
Largest movements
- Tangible fixed assets +€13,490
up €13,490 (+4389.7%), from €307 to €13,797
- Cash +€4,777
up €4,777 (+382.4%), from €1,249 to €6,026
mainly Net result for the year (+€9,272) and Debts after one year (+€7,491)
- Receivables within one year +€4,353
up €4,353 (+1156.3%), from €376 to €4,729
of which Trade receivables: +€4,646
- Profit (loss) carried forward +€9,272
up €9,272, from -€2,717 to €6,555
- Debts after one year +€7,491
new in 2025: €7,491
- Current portion of long-term debt +€4,703
new in 2025: €4,703
- Tax, wage and social debts +€2,593
new in 2025: €2,593
- Other debts -€2,021
down €2,021 (-96.8%), from €2,089 to €67
- Gross operating margin +€17,059
up €17,059, from -€2,010 to €15,049
- Depreciation +€2,860
up €2,860 (+3291.2%), from €87 to €2,947
- Taxes +€1,834
new in 2025: €1,834
- Financial charges +€393
new in 2025: €393
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 | €1,933 | €24,552 | +€22,619 | +1170.3% |
| Fixed assets | 21/28 | €307 | €13,797 | +€13,490 | +4389.7% |
| Tangible fixed assets | 22/27 | €307 | €13,797 | +€13,490 | +4389.7% |
| Furniture and vehicles | 24 | €307 | €13,797 | +€13,490 | +4389.7% |
| Current assets | 29/58 | €1,626 | €10,755 | +€9,129 | +561.6% |
| Amounts receivable within one year | 40/41 | €376 | €4,729 | +€4,353 | +1156.3% |
| Trade receivables | 40 | - | €4,646 | +€4,646 | |
| Other amounts receivable | 41 | €376 | €83 | -€294 | -78.0% |
| Cash at bank and in hand | 54/58 | €1,249 | €6,026 | +€4,777 | +382.4% |
| Total equity and liabilities | 10/49 | €1,933 | €24,552 | +€22,619 | +1170.3% |
| Equity | 10/15 | -€217 | €9,055 | +€9,272 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,717 | €6,555 | +€9,272 | |
| Amounts payable | 17/49 | €2,150 | €15,498 | +€13,348 | +620.8% |
| Amounts payable after more than one year | 17 | - | €7,491 | +€7,491 | |
| Financial debts | 170/4 | - | €7,491 | +€7,491 | |
| Amounts payable within one year | 42/48 | €2,150 | €8,007 | +€5,857 | +272.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,703 | +€4,703 | |
| Trade debts | 44 | €61 | €644 | +€583 | +947.7% |
| Suppliers | 440/4 | €61 | €644 | +€583 | +947.7% |
| Taxes, remuneration and social security | 45 | - | €2,593 | +€2,593 | |
| Taxes | 450/3 | - | €2,593 | +€2,593 | |
| Other amounts payable | 47/48 | €2,089 | €67 | -€2,021 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €2,947 | +€2,860 | +3291.2% |
| Other operating charges | 640/8 | €620 | €605 | -€16 | -2.5% |
| Gross operating margin | 9900 | -€2,010 | €15,049 | +€17,059 | |
| Operating profit (loss) | 9901 | -€2,717 | €11,497 | +€14,214 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €393 | +€393 | |
| Recurring financial charges | 65 | - | €393 | +€393 | |
| Profit (loss) for the period before taxes | 9903 | -€2,717 | €11,106 | +€13,823 | |
| Income taxes | 67/77 | - | €1,834 | +€1,834 | |
| Profit (loss) for the period | 9904 | -€2,717 | €9,272 | +€11,989 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,717 | €9,272 | +€11,989 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.