LOLA & LEA: 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.
LOLA & LEA
Largest movements
- Cash -€2,340
down €2,340 (-30.7%), from €7,633 to €5,294
mainly Tax, wage and social debts (-€24,019) and Stocks and contracts (-€2,150)
- Stocks and contracts +€2,150
up €2,150 (+7.4%), from €29,162 to €31,312
- Receivables within one year +€755
up €755 (+3.2%), from €23,300 to €24,055
- Tax, wage and social debts -€24,019
down €24,019 (-48.8%), from €49,197 to €25,178
of which Taxes: -€19,451
- Trade debts +€13,991
up €13,991 (+1,391%), from €1,006 to €14,997
- Profit (loss) carried forward +€10,593
up €10,593, from -€4,368 to €6,225
- Turnover +€56,607
up €56,607 (+17.4%), from €324,697 to €381,304
- Purchases and services +€37,072
up €37,072 (+14.6%), from €254,339 to €291,411
- Gross operating margin +€19,535
up €19,535 (+27.8%), from €70,358 to €89,893
- Staff costs +€17,070
up €17,070 (+31.0%), from €54,986 to €72,056
- Depreciation -€13,500
no longer reported in 2024 (was €13,500)
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 | €66,295 | €66,860 | +€565 | +0.9% |
| Fixed assets | 21/28 | €6,200 | €6,200 | = | 0.0% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €60,095 | €60,660 | +€565 | +0.9% |
| Stocks and contracts in progress | 3 | €29,162 | €31,312 | +€2,150 | +7.4% |
| Stocks | 30/36 | €29,162 | €31,312 | +€2,150 | +7.4% |
| Amounts receivable within one year | 40/41 | €23,300 | €24,055 | +€755 | +3.2% |
| Other amounts receivable | 41 | €23,300 | €24,055 | +€755 | +3.2% |
| Cash at bank and in hand | 54/58 | €7,633 | €5,294 | -€2,340 | -30.7% |
| Total equity and liabilities | 10/49 | €66,295 | €66,860 | +€565 | +0.9% |
| Equity | 10/15 | €16,092 | €26,685 | +€10,593 | +65.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,368 | €6,225 | +€10,593 | |
| Amounts payable | 17/49 | €50,203 | €40,175 | -€10,028 | -20.0% |
| Amounts payable within one year | 42/48 | €50,203 | €40,175 | -€10,028 | -20.0% |
| Trade debts | 44 | €1,006 | €14,997 | +€13,991 | +1,391% |
| Suppliers | 440/4 | €1,006 | €14,997 | +€13,991 | +1,391% |
| Taxes, remuneration and social security | 45 | €49,197 | €25,178 | -€24,019 | -48.8% |
| Taxes | 450/3 | €37,802 | €18,351 | -€19,451 | -51.5% |
| Remuneration and social security | 454/9 | €11,395 | €6,827 | -€4,568 | -40.1% |
| Turnover | 70 | €324,697 | €381,304 | +€56,607 | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €254,339 | €291,411 | +€37,072 | +14.6% |
| Remuneration, social security and pensions | 62 | €54,986 | €72,056 | +€17,070 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,500 | - | -€13,500 | |
| Other operating charges | 640/8 | €1,235 | €4,718 | +€3,483 | +282% |
| Gross operating margin | 9900 | €70,358 | €89,893 | +€19,535 | +27.8% |
| Operating profit (loss) | 9901 | €637 | €13,119 | +€12,482 | +1,961% |
| Financial charges | 65/66B | €6,353 | €2,525 | -€3,828 | -60.2% |
| Recurring financial charges | 65 | €1,073 | €445 | -€628 | -58.5% |
| Non-recurring financial charges | 66B | €5,280 | €2,080 | -€3,200 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,716 | €10,593 | +€16,309 | |
| Income taxes | 67/77 | €1,310 | - | -€1,310 | |
| Profit (loss) for the period | 9904 | -€7,027 | €10,593 | +€17,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,027 | €10,593 | +€17,620 |
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 26 October 2026 via checked.be.