De Lauw Comptabilité: 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 Lauw Comptabilité
Largest movements
- Tangible fixed assets -€9,159
down €9,159 (-2.8%), from €329,977 to €320,818
of which Land and buildings: -€9,334
- Cash +€8,420
up €8,420 (+90.2%), from €9,338 to €17,758
mainly Net result for the year (+€47,742) and Current portion of long-term debt (+€25,314)
- Receivables within one year +€6,092
up €6,092 (+129.7%), from €4,696 to €10,788
of which Trade receivables: +€7,415
- Reserves +€60,000
up €60,000 (+80.0%), from €75,000 to €135,000
- Other debts -€40,144
down €40,144 (-99.6%), from €40,289 to €145
- Debts after one year -€34,057
down €34,057 (-18.5%), from €184,201 to €150,144
- Current portion of long-term debt +€25,314
up €25,314 (+289.5%), from €8,743 to €34,057
- Profit (loss) carried forward -€12,258
down €12,258 (-75.7%), from €16,200 to €3,942
- Gross operating margin +€29,642
up €29,642 (+65.0%), from €45,604 to €75,246
- Turnover +€19,675
up €19,675 (+21.0%), from €93,661 to €113,336
- Taxes +€8,759
up €8,759 (+5918.2%), from €148 to €8,907
- Purchases and services -€7,003
down €7,003 (-14.6%), from €48,057 to €41,054
- Depreciation +€1,405
up €1,405 (+16.4%), from €8,548 to €9,953
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.
Cash bridge derived
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 | €348,497 | €355,290 | +€6,793 | +1.9% |
| Fixed assets | 21/28 | €333,121 | €323,587 | -€9,534 | -2.9% |
| Intangible fixed assets | 21 | €3,144 | €2,769 | -€375 | -11.9% |
| Tangible fixed assets | 22/27 | €329,977 | €320,818 | -€9,159 | -2.8% |
| Land and buildings | 22 | €329,518 | €320,184 | -€9,334 | -2.8% |
| Furniture and vehicles | 24 | €459 | €634 | +€175 | +38.1% |
| Current assets | 29/58 | €15,376 | €31,703 | +€16,327 | +106.2% |
| Amounts receivable within one year | 40/41 | €4,696 | €10,788 | +€6,092 | +129.7% |
| Trade receivables | 40 | €3,134 | €10,549 | +€7,415 | +236.6% |
| Other amounts receivable | 41 | €1,562 | €239 | -€1,323 | -84.7% |
| Cash at bank and in hand | 54/58 | €9,338 | €17,758 | +€8,420 | +90.2% |
| Deferred charges and accrued income | 490/1 | €1,342 | €3,157 | +€1,815 | +135.2% |
| Total equity and liabilities | 10/49 | €348,497 | €355,290 | +€6,793 | +1.9% |
| Equity | 10/15 | €111,660 | €159,402 | +€47,742 | +42.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €75,000 | €135,000 | +€60,000 | +80.0% |
| Distributable reserves | 133 | €75,000 | €135,000 | +€60,000 | +80.0% |
| Profit (loss) carried forward | 14 | €16,200 | €3,942 | -€12,258 | -75.7% |
| Amounts payable | 17/49 | €236,837 | €195,888 | -€40,949 | -17.3% |
| Amounts payable after more than one year | 17 | €184,201 | €150,144 | -€34,057 | -18.5% |
| Financial debts | 170/4 | €184,201 | €150,144 | -€34,057 | -18.5% |
| Amounts payable within one year | 42/48 | €51,452 | €43,456 | -€7,996 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €8,743 | €34,057 | +€25,314 | +289.5% |
| Trade debts | 44 | €28 | €947 | +€919 | +3282.1% |
| Suppliers | 440/4 | €28 | €947 | +€919 | +3282.1% |
| Taxes, remuneration and social security | 45 | €2,392 | €8,307 | +€5,915 | +247.3% |
| Taxes | 450/3 | €2,392 | €8,307 | +€5,915 | +247.3% |
| Other amounts payable | 47/48 | €40,289 | €145 | -€40,144 | -99.6% |
| Accrued charges and deferred income | 492/3 | €1,184 | €2,288 | +€1,104 | +93.2% |
| Turnover | 70 | €93,661 | €113,336 | +€19,675 | +21.0% |
| Non-recurring operating income | 76A | - | €2,964 | +€2,964 | |
| Goods, raw materials, services and sundry goods | 60/61 | €48,057 | €41,054 | -€7,003 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,548 | €9,953 | +€1,405 | +16.4% |
| Other operating charges | 640/8 | €3,043 | €2,928 | -€115 | -3.8% |
| Non-recurring operating charges | 66A | €70,808 | - | -€70,808 | |
| Gross operating margin | 9900 | €45,604 | €75,246 | +€29,642 | +65.0% |
| Operating profit (loss) | 9901 | -€36,795 | €62,365 | +€99,160 | |
| Financial income | 75/76B | €58 | €5 | -€53 | -91.4% |
| Recurring financial income | 75 | €58 | €5 | -€53 | -91.4% |
| Financial charges | 65/66B | €6,632 | €5,721 | -€911 | -13.7% |
| Recurring financial charges | 65 | €6,632 | €5,721 | -€911 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€43,369 | €56,649 | +€100,018 | |
| Income taxes | 67/77 | €148 | €8,907 | +€8,759 | +5918.2% |
| Profit (loss) for the period | 9904 | -€43,517 | €47,742 | +€91,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,517 | €47,742 | +€91,259 |
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 12 October 2026 via checked.be.