B&M LASWERKEN: what changed
B&M LASWERKEN
Largest movements
- Cash -€23,909
down €23,909 (-100%), from €23,909 to €0
mainly Trade debts (-€27,306) and Short-term financial debts (-€10,386)
- Receivables within one year -€8,280
down €8,280 (-23.0%), from €36,023 to €27,743
of which Trade receivables: -€6,730
- Deferred charges and accrued income -€6,000
down €6,000 (-59.4%), from €10,099 to €4,099
- Tangible fixed assets -€5,853
down €5,853 (-22.6%), from €25,906 to €20,053
- Stocks and contracts +€2,000
new in 2025: €2,000
- Trade debts -€27,306
down €27,306 (-69.1%), from €39,525 to €12,218
- Short-term financial debts -€10,386
down €10,386 (-64.9%), from €16,000 to €5,614
- Debts after one year -€5,836
down €5,836 (-38.0%), from €15,371 to €9,535
- Gross operating margin -€20,215
down €20,215 (-66.9%), from €30,206 to €9,991
- Taxes -€5,209
down €5,209 (-93.6%), from €5,563 to €355
- Depreciation +€1,736
up €1,736 (+38.7%), from €4,487 to €6,223
- Financial charges +€1,297
up €1,297 (+193%), from €672 to €1,969
- Staff costs -€1,174
down €1,174 (-100%), from €1,174 to €0
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 | €97,545 | €55,133 | -€42,411 | -43.5% |
| Fixed assets | 21/28 | €27,513 | €21,291 | -€6,223 | -22.6% |
| Intangible fixed assets | 21 | €1,607 | €1,237 | -€370 | -23.0% |
| Tangible fixed assets | 22/27 | €25,906 | €20,053 | -€5,853 | -22.6% |
| Land and buildings | 22 | €2,990 | €2,241 | -€750 | -25.1% |
| Plant, machinery and equipment | 23 | €12,350 | €9,554 | -€2,796 | -22.6% |
| Furniture and vehicles | 24 | €10,566 | €8,259 | -€2,307 | -21.8% |
| Current assets | 29/58 | €70,031 | €33,843 | -€36,189 | -51.7% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Contracts in progress | 37 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €36,023 | €27,743 | -€8,280 | -23.0% |
| Trade receivables | 40 | €25,488 | €18,758 | -€6,730 | -26.4% |
| Other amounts receivable | 41 | €10,535 | €8,985 | -€1,550 | -14.7% |
| Cash at bank and in hand | 54/58 | €23,909 | €0 | -€23,909 | -100% |
| Deferred charges and accrued income | 490/1 | €10,099 | €4,099 | -€6,000 | -59.4% |
| Total equity and liabilities | 10/49 | €97,545 | €55,133 | -€42,411 | -43.5% |
| Equity | 10/15 | €20,521 | €21,463 | +€943 | +4.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,521 | €18,463 | +€943 | +5.4% |
| Distributable reserves | 133 | €17,521 | €18,463 | +€943 | +5.4% |
| Amounts payable | 17/49 | €77,024 | €33,670 | -€43,354 | -56.3% |
| Amounts payable after more than one year | 17 | €15,371 | €9,535 | -€5,836 | -38.0% |
| Financial debts | 170/4 | €15,371 | €9,535 | -€5,836 | -38.0% |
| Amounts payable within one year | 42/48 | €61,653 | €24,135 | -€37,518 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €5,450 | €5,836 | +€386 | +7.1% |
| Financial debts | 43 | €16,000 | €5,614 | -€10,386 | -64.9% |
| Credit institutions | 430/8 | €16,000 | €5,614 | -€10,386 | -64.9% |
| Trade debts | 44 | €39,525 | €12,218 | -€27,306 | -69.1% |
| Suppliers | 440/4 | €39,525 | €12,218 | -€27,306 | -69.1% |
| Other amounts payable | 47/48 | €678 | €467 | -€212 | -31.2% |
| Remuneration, social security and pensions | 62 | €1,174 | €0 | -€1,174 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,487 | €6,223 | +€1,736 | +38.7% |
| Other operating charges | 640/8 | €798 | €516 | -€281 | -35.2% |
| Gross operating margin | 9900 | €30,206 | €9,991 | -€20,215 | -66.9% |
| Operating profit (loss) | 9901 | €23,748 | €3,252 | -€20,496 | -86.3% |
| Financial income | 75/76B | €8 | €14 | +€7 | +84.1% |
| Recurring financial income | 75 | €8 | €14 | +€7 | +84.1% |
| Financial charges | 65/66B | €672 | €1,969 | +€1,297 | +193% |
| Recurring financial charges | 65 | €672 | €1,969 | +€1,297 | +193% |
| Profit (loss) for the period before taxes | 9903 | €23,084 | €1,297 | -€21,787 | -94.4% |
| Income taxes | 67/77 | €5,563 | €355 | -€5,209 | -93.6% |
| Profit (loss) for the period | 9904 | €17,521 | €943 | -€16,578 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,521 | €943 | -€16,578 | -94.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.