Strictly Lagom: 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.
Strictly Lagom
Largest movements
- Cash +€17,370
up €17,370 (+238%), from €7,312 to €24,681
mainly Net result for the year (+€118,340) and Tax, wage and social debts (+€14,676)
- Reserves +€118,340
up €118,340 (+104%), from €113,742 to €232,082
- Debts after one year -€91,504
down €91,504 (-23.3%), from €392,248 to €300,744
- Other debts -€28,545
down €28,545 (-34.5%), from €82,812 to €54,267
- Tax, wage and social debts +€14,676
up €14,676 (+73.7%), from €19,916 to €34,592
of which Taxes: +€16,676
- Financial income +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Gross operating margin +€19,339
up €19,339 (+29.3%), from €66,016 to €85,354
- Financial charges -€5,612
down €5,612 (-18.8%), from €29,811 to €24,199
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.
Derived cash bridge
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 | €610,104 | €623,027 | +€12,923 | +2.1% |
| Fixed assets | 21/28 | €590,412 | €589,620 | -€792 | -0.1% |
| Tangible fixed assets | 22/27 | €1,718 | €926 | -€792 | -46.1% |
| Plant, machinery and equipment | 23 | €945 | €591 | -€354 | -37.5% |
| Furniture and vehicles | 24 | €773 | €335 | -€438 | -56.6% |
| Financial fixed assets | 28 | €588,694 | €588,694 | = | 0.0% |
| Current assets | 29/58 | €19,692 | €33,407 | +€13,715 | +69.6% |
| Amounts receivable within one year | 40/41 | €11,225 | €8,725 | -€2,500 | -22.3% |
| Trade receivables | 40 | €11,000 | €8,500 | -€2,500 | -22.7% |
| Other amounts receivable | 41 | €225 | €225 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,312 | €24,681 | +€17,370 | +238% |
| Deferred charges and accrued income | 490/1 | €1,155 | €0 | -€1,155 | -100% |
| Total equity and liabilities | 10/49 | €610,104 | €623,027 | +€12,923 | +2.1% |
| Equity | 10/15 | €114,042 | €232,382 | +€118,340 | +104% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €113,742 | €232,082 | +€118,340 | +104% |
| Distributable reserves | 133 | €113,742 | €232,082 | +€118,340 | +104% |
| Amounts payable | 17/49 | €496,061 | €390,645 | -€105,417 | -21.3% |
| Amounts payable after more than one year | 17 | €392,248 | €300,744 | -€91,504 | -23.3% |
| Financial debts | 170/4 | €392,248 | €300,744 | -€91,504 | -23.3% |
| Amounts payable within one year | 42/48 | €103,299 | €89,386 | -€13,913 | -13.5% |
| Trade debts | 44 | €571 | €527 | -€44 | -7.7% |
| Suppliers | 440/4 | €571 | €527 | -€44 | -7.7% |
| Taxes, remuneration and social security | 45 | €19,916 | €34,592 | +€14,676 | +73.7% |
| Taxes | 450/3 | €17,916 | €34,592 | +€16,676 | +93.1% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €82,812 | €54,267 | -€28,545 | -34.5% |
| Accrued charges and deferred income | 492/3 | €514 | €514 | = | 0.0% |
| Non-recurring operating income | 76A | €1,703 | €0 | -€1,703 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €704 | +€237 | +50.7% |
| Other operating charges | 640/8 | €580 | €670 | +€89 | +15.4% |
| Gross operating margin | 9900 | €66,016 | €85,354 | +€19,339 | +29.3% |
| Operating profit (loss) | 9901 | €64,968 | €83,981 | +€19,013 | +29.3% |
| Financial income | 75/76B | €50,000 | €75,000 | +€25,000 | +50.0% |
| Recurring financial income | 75 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Financial charges | 65/66B | €29,811 | €24,199 | -€5,612 | -18.8% |
| Recurring financial charges | 65 | €29,811 | €24,199 | -€5,612 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €85,157 | €134,782 | +€49,625 | +58.3% |
| Income taxes | 67/77 | €16,564 | €16,442 | -€122 | -0.7% |
| Profit (loss) for the period | 9904 | €68,593 | €118,340 | +€49,747 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,593 | €118,340 | +€49,747 | +72.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.