DE LAERE 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.
DE LAERE CONSTRUCT
Largest movements
- Stocks and contracts +€77,614
up €77,614 (+27.3%), from €284,453 to €362,067
- Trade debts +€60,038
up €60,038 (+248%), from €24,231 to €84,269
- Other debts +€45,375
up €45,375 (+12.9%), from €352,846 to €398,220
- Accrued charges and deferred income -€25,871
down €25,871 (-27.6%), from €93,900 to €68,029
- Profit (loss) carried forward -€9,221
down €9,221 (-25.1%), from -€36,686 to -€45,907
- Gross operating margin -€792
down €792 (-17.0%), from -€4,650 to -€5,443
- Depreciation -€425
down €425 (-19.8%), from €2,148 to €1,724
- Other operating charges -€334
down €334 (-29.2%), from €1,147 to €812
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 | €444,291 | €514,611 | +€70,320 | +15.8% |
| Fixed assets | 21/28 | €5,495 | €2,619 | -€2,876 | -52.3% |
| Tangible fixed assets | 22/27 | €5,495 | €2,619 | -€2,876 | -52.3% |
| Plant, machinery and equipment | 23 | €5,495 | €2,619 | -€2,876 | -52.3% |
| Current assets | 29/58 | €438,796 | €511,992 | +€73,196 | +16.7% |
| Stocks and contracts in progress | 3 | €284,453 | €362,067 | +€77,614 | +27.3% |
| Stocks | 30/36 | €284,453 | €362,067 | +€77,614 | +27.3% |
| Amounts receivable within one year | 40/41 | €143,729 | €144,145 | +€416 | +0.3% |
| Trade receivables | 40 | €143,522 | €143,522 | = | 0.0% |
| Other amounts receivable | 41 | €208 | €623 | +€416 | +200% |
| Cash at bank and in hand | 54/58 | €10,613 | €5,780 | -€4,833 | -45.5% |
| Total equity and liabilities | 10/49 | €444,291 | €514,611 | +€70,320 | +15.8% |
| Equity | 10/15 | -€26,686 | -€35,907 | -€9,221 | -34.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,686 | -€45,907 | -€9,221 | -25.1% |
| Amounts payable | 17/49 | €470,977 | €550,518 | +€79,541 | +16.9% |
| Amounts payable within one year | 42/48 | €377,077 | €482,489 | +€105,413 | +28.0% |
| Trade debts | 44 | €24,231 | €84,269 | +€60,038 | +248% |
| Suppliers | 440/4 | €24,231 | €84,269 | +€60,038 | +248% |
| Other amounts payable | 47/48 | €352,846 | €398,220 | +€45,375 | +12.9% |
| Accrued charges and deferred income | 492/3 | €93,900 | €68,029 | -€25,871 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,148 | €1,724 | -€425 | -19.8% |
| Other operating charges | 640/8 | €1,147 | €812 | -€334 | -29.2% |
| Non-recurring operating charges | 66A | €6,937 | €1,152 | -€5,785 | -83.4% |
| Gross operating margin | 9900 | -€4,650 | -€5,443 | -€792 | -17.0% |
| Operating profit (loss) | 9901 | -€14,882 | -€9,131 | +€5,752 | +38.6% |
| Financial charges | 65/66B | €90 | €90 | = | 0.0% |
| Recurring financial charges | 65 | €90 | €90 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,972 | -€9,221 | +€5,752 | +38.4% |
| Profit (loss) for the period | 9904 | -€14,972 | -€9,221 | +€5,752 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,972 | -€9,221 | +€5,752 | +38.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.