BOUWWERKEN LAPAUW CONSTRUCT: 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.
BOUWWERKEN LAPAUW CONSTRUCT
Largest movements
- Stocks and contracts -€50,000
down €50,000 (-76.9%), from €65,000 to €15,000
- Cash +€18,932
up €18,932 (+43.1%), from €43,890 to €62,822
mainly Stocks and contracts (+€50,000) and Net result for the year (+€19,752)
- Receivables within one year -€14,884
down €14,884 (-72.6%), from €20,508 to €5,624
of which Other amounts receivable: -€19,358
- Reserves -€30,000
down €30,000 (-29.3%), from €102,500 to €72,500
- Trade debts -€25,415
down €25,415 (-75.5%), from €33,640 to €8,226
- Other debts +€11,804
new in 2025: €11,804
- Tax, wage and social debts -€3,263
down €3,263 (-38.2%), from €8,553 to €5,290
- Depreciation -€10,222
down €10,222 (-68.6%), from €14,893 to €4,670
- Gross operating margin +€9,649
up €9,649 (+45.1%), from €21,394 to €31,044
- Taxes +€3,985
up €3,985 (+210%), from €1,900 to €5,885
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 | €147,503 | €100,381 | -€47,122 | -31.9% |
| Fixed assets | 21/28 | €16,923 | €16,746 | -€177 | -1.0% |
| Tangible fixed assets | 22/27 | €16,023 | €15,846 | -€177 | -1.1% |
| Plant, machinery and equipment | 23 | €3,481 | €2,496 | -€985 | -28.3% |
| Furniture and vehicles | 24 | €12,542 | €13,351 | +€809 | +6.4% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €130,580 | €83,635 | -€46,945 | -36.0% |
| Stocks and contracts in progress | 3 | €65,000 | €15,000 | -€50,000 | -76.9% |
| Stocks | 30/36 | €65,000 | €15,000 | -€50,000 | -76.9% |
| Amounts receivable within one year | 40/41 | €20,508 | €5,624 | -€14,884 | -72.6% |
| Trade receivables | 40 | €216 | €4,690 | +€4,474 | +2,071% |
| Other amounts receivable | 41 | €20,292 | €934 | -€19,358 | -95.4% |
| Cash at bank and in hand | 54/58 | €43,890 | €62,822 | +€18,932 | +43.1% |
| Deferred charges and accrued income | 490/1 | €1,182 | €189 | -€993 | -84.0% |
| Total equity and liabilities | 10/49 | €147,503 | €100,381 | -€47,122 | -31.9% |
| Equity | 10/15 | €105,310 | €75,062 | -€30,248 | -28.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €102,500 | €72,500 | -€30,000 | -29.3% |
| Distributable reserves | 133 | €102,500 | €72,500 | -€30,000 | -29.3% |
| Profit (loss) carried forward | 14 | €310 | €62 | -€248 | -79.9% |
| Amounts payable | 17/49 | €42,193 | €25,319 | -€16,874 | -40.0% |
| Amounts payable within one year | 42/48 | €42,193 | €25,319 | -€16,874 | -40.0% |
| Trade debts | 44 | €33,640 | €8,226 | -€25,415 | -75.5% |
| Suppliers | 440/4 | €33,640 | €8,226 | -€25,415 | -75.5% |
| Taxes, remuneration and social security | 45 | €8,553 | €5,290 | -€3,263 | -38.2% |
| Taxes | 450/3 | €8,553 | €5,290 | -€3,263 | -38.2% |
| Other amounts payable | 47/48 | - | €11,804 | +€11,804 | |
| Non-recurring operating income | 76A | - | €94 | +€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,893 | €4,670 | -€10,222 | -68.6% |
| Other operating charges | 640/8 | €803 | €828 | +€25 | +3.1% |
| Gross operating margin | 9900 | €21,394 | €31,044 | +€9,649 | +45.1% |
| Operating profit (loss) | 9901 | €5,699 | €25,545 | +€19,847 | +348% |
| Financial income | 75/76B | €140 | €162 | +€22 | +15.6% |
| Recurring financial income | 75 | €140 | €162 | +€22 | +15.6% |
| Financial charges | 65/66B | €346 | €70 | -€276 | -79.7% |
| Recurring financial charges | 65 | €346 | €70 | -€276 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | €5,492 | €25,637 | +€20,145 | +367% |
| Income taxes | 67/77 | €1,900 | €5,885 | +€3,985 | +210% |
| Profit (loss) for the period | 9904 | €3,592 | €19,752 | +€16,160 | +450% |
| Profit (loss) for the period to be appropriated | 9905 | €3,592 | €19,752 | +€16,160 | +450% |
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 29 October 2026 via checked.be.