LALYS: what changed
LALYS
Largest movements
- Cash +€213,724
up €213,724 (+164%), from €130,193 to €343,916
mainly Net result for the year (+€183,389) and Receivables within one year (+€36,054)
- Receivables within one year -€36,054
down €36,054 (-53.0%), from €68,035 to €31,980
of which Trade receivables: -€36,640
- Tangible fixed assets -€6,851
down €6,851 (-9.5%), from €72,273 to €65,422
of which Furniture and vehicles: -€7,980
- Reserves +€184,000
up €184,000 (+78.3%), from €235,000 to €419,000
- Tax, wage and social debts -€11,881
down €11,881 (-16.8%), from €70,556 to €58,675
of which Taxes: -€10,946
- Gross operating margin -€40,442
down €40,442 (-13.4%), from €301,253 to €260,812
- Taxes -€11,731
down €11,731 (-17.1%), from €68,520 to €56,789
- Depreciation +€8,535
up €8,535 (+102%), from €8,387 to €16,922
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,484 | €485,553 | +€170,069 | +53.9% |
| Fixed assets | 21/28 | €72,273 | €65,422 | -€6,851 | -9.5% |
| Tangible fixed assets | 22/27 | €72,273 | €65,422 | -€6,851 | -9.5% |
| Plant, machinery and equipment | 23 | €3,163 | €2,842 | -€321 | -10.1% |
| Furniture and vehicles | 24 | €39,736 | €31,756 | -€7,980 | -20.1% |
| Other tangible fixed assets | 26 | €29,374 | €30,824 | +€1,450 | +4.9% |
| Current assets | 29/58 | €243,211 | €420,131 | +€176,920 | +72.7% |
| Amounts receivable within one year | 40/41 | €68,035 | €31,980 | -€36,054 | -53.0% |
| Trade receivables | 40 | €68,035 | €31,395 | -€36,640 | -53.9% |
| Other amounts receivable | 41 | - | €586 | +€586 | |
| Cash at bank and in hand | 54/58 | €130,193 | €343,916 | +€213,724 | +164% |
| Deferred charges and accrued income | 490/1 | €44,984 | €44,234 | -€750 | -1.7% |
| Total equity and liabilities | 10/49 | €315,484 | €485,553 | +€170,069 | +53.9% |
| Equity | 10/15 | €236,761 | €420,150 | +€183,389 | +77.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €235,000 | €419,000 | +€184,000 | +78.3% |
| Distributable reserves | 133 | €235,000 | €419,000 | +€184,000 | +78.3% |
| Profit (loss) carried forward | 14 | €761 | €150 | -€611 | -80.3% |
| Amounts payable | 17/49 | €78,723 | €65,403 | -€13,320 | -16.9% |
| Amounts payable within one year | 42/48 | €77,894 | €65,268 | -€12,626 | -16.2% |
| Trade debts | 44 | €4,841 | €6,593 | +€1,752 | +36.2% |
| Suppliers | 440/4 | €4,841 | €6,593 | +€1,752 | +36.2% |
| Taxes, remuneration and social security | 45 | €70,556 | €58,675 | -€11,881 | -16.8% |
| Taxes | 450/3 | €69,621 | €58,675 | -€10,946 | -15.7% |
| Remuneration and social security | 454/9 | €935 | - | -€935 | |
| Other amounts payable | 47/48 | €2,497 | - | -€2,497 | |
| Accrued charges and deferred income | 492/3 | €830 | €135 | -€695 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,387 | €16,922 | +€8,535 | +102% |
| Other operating charges | 640/8 | €696 | €544 | -€152 | -21.9% |
| Non-recurring operating charges | 66A | €179 | €115 | -€64 | -35.6% |
| Gross operating margin | 9900 | €301,253 | €260,812 | -€40,442 | -13.4% |
| Operating profit (loss) | 9901 | €291,991 | €243,231 | -€48,760 | -16.7% |
| Financial income | 75/76B | €196 | €292 | +€97 | +49.3% |
| Recurring financial income | 75 | €196 | €292 | +€97 | +49.3% |
| Financial charges | 65/66B | €2,294 | €3,345 | +€1,051 | +45.8% |
| Recurring financial charges | 65 | €2,294 | €3,345 | +€1,051 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €289,893 | €240,178 | -€49,715 | -17.1% |
| Income taxes | 67/77 | €68,520 | €56,789 | -€11,731 | -17.1% |
| Profit (loss) for the period | 9904 | €221,373 | €183,389 | -€37,984 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €221,373 | €183,389 | -€37,984 | -17.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.