CONSTRUCTIE LAUWEREYS MACHINEBOUW ENGINEERING: 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.
CONSTRUCTIE LAUWEREYS MACHINEBOUW ENGINEERING
Largest movements
- Receivables within one year -€176,950
down €176,950 (-68.2%), from €259,277 to €82,327
of which Trade receivables: -€161,083
- Other debts -€96,148
down €96,148 (-22.6%), from €424,682 to €328,534
- Trade debts -€39,396
down €39,396 (-24.7%), from €159,590 to €120,194
- Accrued charges and deferred income -€26,684
down €26,684 (-98.1%), from €27,200 to €516
- Tax, wage and social debts -€13,723
down €13,723 (-35.2%), from €39,005 to €25,282
of which Taxes: -€16,283
- Gross operating margin -€194,599
down €194,599 (-60.5%), from €321,775 to €127,176
- Taxes -€46,313
down €46,313 (-95.1%), from €48,693 to €2,380
- Staff costs +€9,077
up €9,077 (+13.6%), from €66,802 to €75,879
- Financial charges -€5,786
down €5,786 (-17.4%), from €33,322 to €27,537
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 | €1,222,081 | €1,044,945 | -€177,136 | -14.5% |
| Fixed assets | 21/28 | €33,642 | €30,263 | -€3,379 | -10.0% |
| Intangible fixed assets | 21 | €300 | - | -€300 | |
| Tangible fixed assets | 22/27 | €33,280 | €30,201 | -€3,079 | -9.3% |
| Land and buildings | 22 | €650 | €488 | -€163 | -25.0% |
| Plant, machinery and equipment | 23 | €10,279 | €24,908 | +€14,628 | +142% |
| Furniture and vehicles | 24 | €22,351 | €4,806 | -€17,545 | -78.5% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €1,188,439 | €1,014,682 | -€173,757 | -14.6% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €313,115 | €313,115 | = | 0.0% |
| Stocks | 30/36 | €313,115 | €313,115 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €259,277 | €82,327 | -€176,950 | -68.2% |
| Trade receivables | 40 | €239,016 | €77,933 | -€161,083 | -67.4% |
| Other amounts receivable | 41 | €20,261 | €4,393 | -€15,868 | -78.3% |
| Cash at bank and in hand | 54/58 | €311,035 | €307,792 | -€3,243 | -1.0% |
| Deferred charges and accrued income | 490/1 | €5,012 | €11,448 | +€6,436 | +128% |
| Total equity and liabilities | 10/49 | €1,222,081 | €1,044,945 | -€177,136 | -14.5% |
| Equity | 10/15 | €571,603 | €570,419 | -€1,184 | -0.2% |
| Contributions | 10/11 | €186,197 | €186,197 | = | 0.0% |
| Reserves | 13 | €208,759 | €208,759 | = | 0.0% |
| Distributable reserves | 133 | €208,759 | €208,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,647 | €175,462 | -€1,184 | -0.7% |
| Amounts payable | 17/49 | €650,478 | €474,526 | -€175,952 | -27.0% |
| Amounts payable within one year | 42/48 | €623,278 | €474,010 | -€149,267 | -23.9% |
| Trade debts | 44 | €159,590 | €120,194 | -€39,396 | -24.7% |
| Suppliers | 440/4 | €159,590 | €120,194 | -€39,396 | -24.7% |
| Taxes, remuneration and social security | 45 | €39,005 | €25,282 | -€13,723 | -35.2% |
| Taxes | 450/3 | €31,192 | €14,909 | -€16,283 | -52.2% |
| Remuneration and social security | 454/9 | €7,813 | €10,373 | +€2,559 | +32.8% |
| Other amounts payable | 47/48 | €424,682 | €328,534 | -€96,148 | -22.6% |
| Accrued charges and deferred income | 492/3 | €27,200 | €516 | -€26,684 | -98.1% |
| Remuneration, social security and pensions | 62 | €66,802 | €75,879 | +€9,077 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,622 | €23,695 | +€73 | +0.3% |
| Other operating charges | 640/8 | €4,054 | €2,208 | -€1,846 | -45.5% |
| Gross operating margin | 9900 | €321,775 | €127,176 | -€194,599 | -60.5% |
| Operating profit (loss) | 9901 | €227,296 | €25,394 | -€201,902 | -88.8% |
| Financial income | 75/76B | €170 | €3,338 | +€3,169 | +1,869% |
| Recurring financial income | 75 | €170 | €3,338 | +€3,169 | +1,869% |
| Financial charges | 65/66B | €33,322 | €27,537 | -€5,786 | -17.4% |
| Recurring financial charges | 65 | €33,322 | €27,537 | -€5,786 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €194,144 | €1,196 | -€192,948 | -99.4% |
| Income taxes | 67/77 | €48,693 | €2,380 | -€46,313 | -95.1% |
| Profit (loss) for the period | 9904 | €145,450 | -€1,184 | -€146,635 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,450 | -€1,184 | -€146,635 |
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 27 October 2026 via checked.be.