LACKNER CONSTRUCT: what changed
Two fiscal 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.
LACKNER CONSTRUCT
Largest movements
- Tangible fixed assets -€6,632
down €6,632 (-36.6%), from €18,130 to €11,498
of which Plant, machinery and equipment: -€3,875
- Cash +€1,911
up €1,911 (+12.3%), from €15,509 to €17,420
mainly Depreciation (+€9,967) and Trade debts (+€3,880)
- Receivables within one year -€1,271
down €1,271 (-11.1%), from €11,452 to €10,181
of which Trade receivables: -€1,833
- Deferred charges and accrued income +€749
up €749 (+4.8%), from €15,570 to €16,318
- Tax, wage and social debts -€11,195
down €11,195 (-81.8%), from €13,680 to €2,484
of which Taxes: -€11,329
- Trade debts +€3,880
up €3,880 (+8380.6%), from €46 to €3,927
- Profit (loss) carried forward +€2,071
up €2,071 (+4.5%), from €46,065 to €48,136
- Gross operating margin -€4,685
down €4,685 (-16.5%), from €28,361 to €23,676
- Staff costs +€2,253
up €2,253 (+31.7%), from €7,110 to €9,363
- Depreciation +€1,285
up €1,285 (+14.8%), from €8,682 to €9,967
- Taxes -€1,229
down €1,229 (-48.3%), from €2,544 to €1,315
- Other operating charges -€460
down €460 (-50.8%), from €906 to €446
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 | €60,790 | €55,547 | -€5,244 | -8.6% |
| Fixed assets | 21/28 | €18,260 | €11,627 | -€6,632 | -36.3% |
| Tangible fixed assets | 22/27 | €18,130 | €11,498 | -€6,632 | -36.6% |
| Plant, machinery and equipment | 23 | €12,271 | €8,396 | -€3,875 | -31.6% |
| Furniture and vehicles | 24 | €5,860 | €2,207 | -€3,652 | -62.3% |
| Assets under construction and advance payments | 27 | - | €895 | +€895 | |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €42,531 | €43,919 | +€1,388 | +3.3% |
| Amounts receivable within one year | 40/41 | €11,452 | €10,181 | -€1,271 | -11.1% |
| Trade receivables | 40 | €5,333 | €3,500 | -€1,833 | -34.4% |
| Other amounts receivable | 41 | €6,119 | €6,681 | +€562 | +9.2% |
| Cash at bank and in hand | 54/58 | €15,509 | €17,420 | +€1,911 | +12.3% |
| Deferred charges and accrued income | 490/1 | €15,570 | €16,318 | +€749 | +4.8% |
| Total equity and liabilities | 10/49 | €60,790 | €55,547 | -€5,244 | -8.6% |
| Equity | 10/15 | €47,065 | €49,136 | +€2,071 | +4.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,065 | €48,136 | +€2,071 | +4.5% |
| Amounts payable | 17/49 | €13,726 | €6,411 | -€7,315 | -53.3% |
| Amounts payable within one year | 42/48 | €13,726 | €6,411 | -€7,315 | -53.3% |
| Trade debts | 44 | €46 | €3,927 | +€3,880 | +8380.6% |
| Suppliers | 440/4 | €46 | €3,927 | +€3,880 | +8380.6% |
| Taxes, remuneration and social security | 45 | €13,680 | €2,484 | -€11,195 | -81.8% |
| Taxes | 450/3 | €12,738 | €1,410 | -€11,329 | -88.9% |
| Remuneration and social security | 454/9 | €941 | €1,074 | +€133 | +14.2% |
| Remuneration, social security and pensions | 62 | €7,110 | €9,363 | +€2,253 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,682 | €9,967 | +€1,285 | +14.8% |
| Other operating charges | 640/8 | €906 | €446 | -€460 | -50.8% |
| Gross operating margin | 9900 | €28,361 | €23,676 | -€4,685 | -16.5% |
| Operating profit (loss) | 9901 | €11,663 | €3,900 | -€7,763 | -66.6% |
| Financial income | 75/76B | €67 | €209 | +€142 | +212.8% |
| Recurring financial income | 75 | €67 | €209 | +€142 | +212.8% |
| Financial charges | 65/66B | €321 | €723 | +€402 | +124.9% |
| Recurring financial charges | 65 | €321 | €723 | +€402 | +124.9% |
| Profit (loss) for the period before taxes | 9903 | €11,409 | €3,386 | -€8,022 | -70.3% |
| Income taxes | 67/77 | €2,544 | €1,315 | -€1,229 | -48.3% |
| Profit (loss) for the period | 9904 | €8,865 | €2,071 | -€6,793 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,865 | €2,071 | -€6,793 | -76.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.