LACON Design & Build: 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.
LACON Design & Build
Largest movements
- Tangible fixed assets +€7,982
up €7,982 (+180%), from €4,445 to €12,426
of which Furniture and vehicles: +€8,184
- Cash +€3,745
up €3,745 (+83.2%), from €4,504 to €8,250
mainly Net result for the year (+€40,252) and Tax, wage and social debts (+€11,693)
- Receivables within one year +€996
up €996 (+3.6%), from €27,511 to €28,508
of which Other amounts receivable: +€3,478
- Tax, wage and social debts +€11,693
up €11,693 (+77.3%), from €15,122 to €26,815
of which Remuneration and social security: +€8,522
- Profit (loss) carried forward +€1,252
up €1,252 (+6.5%), from €19,131 to €20,383
- Gross operating margin +€47,426
up €47,426 (+162%), from €29,321 to €76,748
- Staff costs +€19,563
new in 2025: €19,563
- Taxes +€6,134
up €6,134 (+106%), from €5,769 to €11,903
- Depreciation -€1,692
down €1,692 (-33.8%), from €4,998 to €3,306
- Financial charges -€1,608
down €1,608 (-78.0%), from €2,061 to €453
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 | €36,460 | €49,184 | +€12,723 | +34.9% |
| Fixed assets | 21/28 | €4,445 | €12,426 | +€7,982 | +180% |
| Tangible fixed assets | 22/27 | €4,445 | €12,426 | +€7,982 | +180% |
| Plant, machinery and equipment | 23 | €1,942 | €1,740 | -€203 | -10.4% |
| Furniture and vehicles | 24 | €2,502 | €10,687 | +€8,184 | +327% |
| Current assets | 29/58 | €32,015 | €36,757 | +€4,742 | +14.8% |
| Amounts receivable within one year | 40/41 | €27,511 | €28,508 | +€996 | +3.6% |
| Trade receivables | 40 | €10,600 | €8,119 | -€2,481 | -23.4% |
| Other amounts receivable | 41 | €16,911 | €20,389 | +€3,478 | +20.6% |
| Cash at bank and in hand | 54/58 | €4,504 | €8,250 | +€3,745 | +83.2% |
| Total equity and liabilities | 10/49 | €36,460 | €49,184 | +€12,723 | +34.9% |
| Equity | 10/15 | €20,131 | €21,383 | +€1,252 | +6.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,131 | €20,383 | +€1,252 | +6.5% |
| Amounts payable | 17/49 | €16,329 | €27,801 | +€11,472 | +70.3% |
| Amounts payable within one year | 42/48 | €16,329 | €27,801 | +€11,472 | +70.3% |
| Trade debts | 44 | €1,208 | €986 | -€222 | -18.4% |
| Suppliers | 440/4 | €1,208 | €986 | -€222 | -18.4% |
| Taxes, remuneration and social security | 45 | €15,122 | €26,815 | +€11,693 | +77.3% |
| Taxes | 450/3 | €15,122 | €18,293 | +€3,171 | +21.0% |
| Remuneration and social security | 454/9 | - | €8,522 | +€8,522 | |
| Remuneration, social security and pensions | 62 | - | €19,563 | +€19,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,998 | €3,306 | -€1,692 | -33.8% |
| Other operating charges | 640/8 | €1,907 | €1,290 | -€618 | -32.4% |
| Non-recurring operating charges | 66A | - | €411 | +€411 | |
| Gross operating margin | 9900 | €29,321 | €76,748 | +€47,426 | +162% |
| Operating profit (loss) | 9901 | €22,416 | €52,178 | +€29,762 | +133% |
| Financial income | 75/76B | €11 | €429 | +€419 | +3,970% |
| Recurring financial income | 75 | €11 | €429 | +€419 | +3,970% |
| Financial charges | 65/66B | €2,061 | €453 | -€1,608 | -78.0% |
| Recurring financial charges | 65 | €2,061 | €453 | -€1,608 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €20,366 | €52,154 | +€31,789 | +156% |
| Income taxes | 67/77 | €5,769 | €11,903 | +€6,134 | +106% |
| Profit (loss) for the period | 9904 | €14,597 | €40,252 | +€25,655 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €14,597 | €40,252 | +€25,655 | +176% |
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 30 October 2026 via checked.be.