Laco & Co: 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.
Laco & Co
Largest movements
- Cash +€6,481
up €6,481 (+17.3%), from €37,557 to €44,037
mainly Net result for the year (+€44,712) and Receivables within one year (+€5,085)
- Receivables within one year -€5,085
down €5,085 (-12.7%), from €40,010 to €34,925
of which Other amounts receivable: -€12,544
- Stocks and contracts -€1,614
down €1,614 (-25.0%), from €6,450 to €4,836
- Tangible fixed assets -€1,567
down €1,567 (-7.4%), from €21,045 to €19,479
of which Furniture and vehicles: -€856
- Other debts -€3,000
down €3,000 (-24.5%), from €12,263 to €9,263
- Tax, wage and social debts +€2,639
up €2,639 (+112.9%), from €2,338 to €4,977
- Trade debts -€2,519
down €2,519 (-47.1%), from €5,349 to €2,830
- Gross operating margin -€23,018
down €23,018 (-31.9%), from €72,119 to €49,101
- Other operating charges -€2,807
down €2,807 (-68.4%), from €4,102 to €1,295
- Taxes -€1,977
down €1,977 (-87.8%), from €2,252 to €276
- Depreciation -€751
down €751 (-17.9%), from €4,199 to €3,448
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,911 | €107,231 | -€2,680 | -2.4% |
| Fixed assets | 21/28 | €21,045 | €19,479 | -€1,567 | -7.4% |
| Tangible fixed assets | 22/27 | €21,045 | €19,479 | -€1,567 | -7.4% |
| Plant, machinery and equipment | 23 | €18,935 | €18,224 | -€711 | -3.8% |
| Furniture and vehicles | 24 | €2,111 | €1,254 | -€856 | -40.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €88,866 | €87,752 | -€1,113 | -1.3% |
| Stocks and contracts in progress | 3 | €6,450 | €4,836 | -€1,614 | -25.0% |
| Stocks | 30/36 | €6,450 | €4,836 | -€1,614 | -25.0% |
| Amounts receivable within one year | 40/41 | €40,010 | €34,925 | -€5,085 | -12.7% |
| Trade receivables | 40 | €22,929 | €30,387 | +€7,459 | +32.5% |
| Other amounts receivable | 41 | €17,081 | €4,538 | -€12,544 | -73.4% |
| Cash at bank and in hand | 54/58 | €37,557 | €44,037 | +€6,481 | +17.3% |
| Deferred charges and accrued income | 490/1 | €4,849 | €3,954 | -€895 | -18.5% |
| Total equity and liabilities | 10/49 | €109,911 | €107,231 | -€2,680 | -2.4% |
| Equity | 10/15 | €89,448 | €90,161 | +€712 | +0.8% |
| Contributions | 10/11 | €78,600 | €78,600 | = | 0.0% |
| Reserves | 13 | €31,023 | €31,023 | = | 0.0% |
| Distributable reserves | 133 | €31,023 | €31,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,174 | -€19,462 | +€712 | +3.5% |
| Amounts payable | 17/49 | €20,462 | €17,070 | -€3,392 | -16.6% |
| Amounts payable within one year | 42/48 | €20,462 | €17,070 | -€3,392 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,349 | €2,830 | -€2,519 | -47.1% |
| Suppliers | 440/4 | €5,349 | €2,830 | -€2,519 | -47.1% |
| Advances received on contracts in progress | 46 | €512 | €0 | -€512 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,338 | €4,977 | +€2,639 | +112.9% |
| Taxes | 450/3 | €2,338 | €4,977 | +€2,639 | +112.9% |
| Other amounts payable | 47/48 | €12,263 | €9,263 | -€3,000 | -24.5% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,199 | €3,448 | -€751 | -17.9% |
| Other operating charges | 640/8 | €4,102 | €1,295 | -€2,807 | -68.4% |
| Gross operating margin | 9900 | €72,119 | €49,101 | -€23,018 | -31.9% |
| Operating profit (loss) | 9901 | €63,818 | €44,358 | -€19,460 | -30.5% |
| Financial income | 75/76B | €988 | €774 | -€214 | -21.7% |
| Recurring financial income | 75 | €988 | €774 | -€214 | -21.7% |
| Financial charges | 65/66B | €322 | €144 | -€179 | -55.4% |
| Recurring financial charges | 65 | €322 | €144 | -€179 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €64,483 | €44,988 | -€19,495 | -30.2% |
| Income taxes | 67/77 | €2,252 | €276 | -€1,977 | -87.8% |
| Profit (loss) for the period | 9904 | €62,231 | €44,712 | -€17,519 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,231 | €44,712 | -€17,519 | -28.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.