Bouwonderneming Lacaille: 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.
Bouwonderneming Lacaille
Largest movements
- Cash -€69,655
down €69,655 (-44.9%), from €155,257 to €85,602
mainly Net result for the year (-€49,278) and Receivables within one year (-€17,351)
- Receivables within one year +€17,351
up €17,351 (+12.2%), from €141,811 to €159,162
of which Other amounts receivable: +€17,351
- Deferred charges and accrued income -€7,156
down €7,156 (-50.3%), from €14,233 to €7,078
- Reserves -€49,278
down €49,278 (-21.8%), from €225,903 to €176,625
of which Distributable reserves: -€49,278
- Other debts -€6,761
down €6,761 (-100%), from €6,761 to €0
- Trade debts -€3,477
down €3,477 (-37.8%), from €9,196 to €5,719
- Gross operating margin +€15,094
up €15,094 (+25.5%), from -€59,174 to -€44,080
- Financial charges -€957
down €957 (-27.2%), from €3,523 to €2,565
- Financial income +€849
up €849 (+687%), from €124 to €972
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 | €343,676 | €284,207 | -€59,469 | -17.3% |
| Fixed assets | 21/28 | €2,963 | €2,954 | -€9 | -0.3% |
| Tangible fixed assets | 22/27 | €2,463 | €2,454 | -€9 | -0.4% |
| Land and buildings | 22 | €892 | €892 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,124 | €850 | -€275 | -24.4% |
| Furniture and vehicles | 24 | €446 | €711 | +€265 | +59.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €340,713 | €281,253 | -€59,460 | -17.5% |
| Amounts receivable after more than one year | 29 | €29,412 | €29,412 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €29,412 | €29,412 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €141,811 | €159,162 | +€17,351 | +12.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €141,811 | €159,162 | +€17,351 | +12.2% |
| Cash at bank and in hand | 54/58 | €155,257 | €85,602 | -€69,655 | -44.9% |
| Deferred charges and accrued income | 490/1 | €14,233 | €7,078 | -€7,156 | -50.3% |
| Total equity and liabilities | 10/49 | €343,676 | €284,207 | -€59,469 | -17.3% |
| Equity | 10/15 | €325,903 | €276,625 | -€49,278 | -15.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €225,903 | €176,625 | -€49,278 | -21.8% |
| Tax-exempt reserves | 132 | €25,832 | €25,832 | = | 0.0% |
| Distributable reserves | 133 | €200,071 | €150,793 | -€49,278 | -24.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €17,773 | €7,582 | -€10,192 | -57.3% |
| Amounts payable within one year | 42/48 | €17,773 | €7,582 | -€10,192 | -57.3% |
| Trade debts | 44 | €9,196 | €5,719 | -€3,477 | -37.8% |
| Suppliers | 440/4 | €9,196 | €5,719 | -€3,477 | -37.8% |
| Taxes, remuneration and social security | 45 | €1,817 | €1,863 | +€46 | +2.5% |
| Taxes | 450/3 | €1,267 | €1,863 | +€596 | +47.0% |
| Remuneration and social security | 454/9 | €550 | €0 | -€550 | -100% |
| Other amounts payable | 47/48 | €6,761 | €0 | -€6,761 | -100% |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,186 | €670 | -€517 | -43.6% |
| Other operating charges | 640/8 | €2,606 | €2,302 | -€304 | -11.7% |
| Gross operating margin | 9900 | -€59,174 | -€44,080 | +€15,094 | +25.5% |
| Operating profit (loss) | 9901 | -€62,967 | -€47,052 | +€15,915 | +25.3% |
| Financial income | 75/76B | €124 | €972 | +€849 | +687% |
| Recurring financial income | 75 | €124 | €972 | +€849 | +687% |
| Financial charges | 65/66B | €3,523 | €2,565 | -€957 | -27.2% |
| Recurring financial charges | 65 | €3,523 | €2,565 | -€957 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€66,366 | -€48,645 | +€17,721 | +26.7% |
| Income taxes | 67/77 | €567 | €633 | +€66 | +11.6% |
| Profit (loss) for the period | 9904 | -€66,933 | -€49,278 | +€17,655 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,933 | -€49,278 | +€17,655 | +26.4% |
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 17 October 2026 via checked.be.