BOUWONDERNEMING LAEVENS: 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 LAEVENS
Largest movements
- Cash -€20,809
down €20,809 (-21.1%), from €98,769 to €77,961
mainly Other debts (-€51,625) and Debts after one year (-€16,276)
- Receivables within one year +€11,452
up €11,452 (+21.3%), from €53,783 to €65,235
of which Trade receivables: +€13,590
- Current investments -€10,889
down €10,889 (-1.7%), from €646,513 to €635,624
- Other debts -€51,625
down €51,625 (-35.2%), from €146,791 to €95,167
- Reserves +€41,965
up €41,965 (+8.5%), from €493,483 to €535,447
of which Distributable reserves: +€41,965
- Debts after one year -€16,276
down €16,276 (-15.9%), from €102,665 to €86,389
- Gross operating margin +€22,348
up €22,348 (+54.4%), from €41,093 to €63,440
- Taxes +€16,986
up €16,986 (+387%), from €4,392 to €21,378
- Financial income +€16,042
up €16,042 (+283%), from €5,678 to €21,721
of which Non-recurring financial income: +€14,988
- Financial charges -€9,243
down €9,243 (-53.1%), from €17,397 to €8,154
- Other operating charges -€763
down €763 (-16.8%), from €4,545 to €3,781
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 | €1,088,032 | €1,056,915 | -€31,117 | -2.9% |
| Fixed assets | 21/28 | €285,037 | €275,153 | -€9,884 | -3.5% |
| Tangible fixed assets | 22/27 | €283,251 | €273,367 | -€9,884 | -3.5% |
| Land and buildings | 22 | €282,582 | €273,147 | -€9,435 | -3.3% |
| Plant, machinery and equipment | 23 | €669 | €220 | -€449 | -67.0% |
| Financial fixed assets | 28 | €1,786 | €1,786 | = | 0.0% |
| Current assets | 29/58 | €802,995 | €781,762 | -€21,234 | -2.6% |
| Amounts receivable within one year | 40/41 | €53,783 | €65,235 | +€11,452 | +21.3% |
| Trade receivables | 40 | €46,298 | €59,887 | +€13,590 | +29.4% |
| Other amounts receivable | 41 | €7,485 | €5,348 | -€2,137 | -28.6% |
| Current investments | 50/53 | €646,513 | €635,624 | -€10,889 | -1.7% |
| Cash at bank and in hand | 54/58 | €98,769 | €77,961 | -€20,809 | -21.1% |
| Deferred charges and accrued income | 490/1 | €3,930 | €2,941 | -€988 | -25.1% |
| Total equity and liabilities | 10/49 | €1,088,032 | €1,056,915 | -€31,117 | -2.9% |
| Equity | 10/15 | €783,483 | €825,447 | +€41,965 | +5.4% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €493,483 | €535,447 | +€41,965 | +8.5% |
| Tax-exempt reserves | 132 | €5,466 | €5,466 | = | 0.0% |
| Distributable reserves | 133 | €488,017 | €529,981 | +€41,965 | +8.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €304,549 | €231,468 | -€73,082 | -24.0% |
| Amounts payable after more than one year | 17 | €102,665 | €86,389 | -€16,276 | -15.9% |
| Financial debts | 170/4 | €102,665 | €86,389 | -€16,276 | -15.9% |
| Amounts payable within one year | 42/48 | €187,645 | €140,962 | -€46,683 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €15,864 | €16,276 | +€412 | +2.6% |
| Trade debts | 44 | €5,535 | €11,983 | +€6,448 | +116% |
| Suppliers | 440/4 | €5,535 | €11,983 | +€6,448 | +116% |
| Taxes, remuneration and social security | 45 | €19,454 | €17,535 | -€1,919 | -9.9% |
| Taxes | 450/3 | €17,264 | €15,345 | -€1,919 | -11.1% |
| Remuneration and social security | 454/9 | €2,190 | €2,190 | = | 0.0% |
| Other amounts payable | 47/48 | €146,791 | €95,167 | -€51,625 | -35.2% |
| Accrued charges and deferred income | 492/3 | €14,239 | €4,117 | -€10,122 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,233 | €9,884 | -€349 | -3.4% |
| Other operating charges | 640/8 | €4,545 | €3,781 | -€763 | -16.8% |
| Gross operating margin | 9900 | €41,093 | €63,440 | +€22,348 | +54.4% |
| Operating profit (loss) | 9901 | €26,315 | €49,775 | +€23,460 | +89.2% |
| Financial income | 75/76B | €5,678 | €21,721 | +€16,042 | +283% |
| Recurring financial income | 75 | €4,284 | €5,339 | +€1,055 | +24.6% |
| Non-recurring financial income | 76B | €1,394 | €16,382 | +€14,988 | +1,075% |
| Financial charges | 65/66B | €17,397 | €8,154 | -€9,243 | -53.1% |
| Recurring financial charges | 65 | €17,397 | €8,154 | -€9,243 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €14,596 | €63,342 | +€48,746 | +334% |
| Income taxes | 67/77 | €4,392 | €21,378 | +€16,986 | +387% |
| Profit (loss) for the period | 9904 | €10,204 | €41,965 | +€31,760 | +311% |
| Profit (loss) for the period to be appropriated | 9905 | €10,204 | €41,965 | +€31,760 | +311% |
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 18 October 2026 via checked.be.