LACPLUME: 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.
What changed
LACPLUME
NACE 01.410, Raising of dairy cattle
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€355,746
2024 · €102,506+€253,241
Equity
€2.3m
2024 · €1.7m+€648,490
Cash
€83,810
2024 · €125,676-€41,865
Balance sheet total
€7.6m
2024 · €7.1m+€577,655
Largest movements
Assets
- Tangible fixed assets +€405,412
up €405,412 (+7.3%), from €5.5m to €5.9m
of which Plant, machinery and equipment: +€1.1m
- Stocks and contracts +€109,179
up €109,179 (+9.2%), from €1.2m to €1.3m
- Receivables within one year +€97,546
up €97,546 (+55.1%), from €177,042 to €274,588
of which Trade receivables: +€95,143
Equity and liabilities
- Reserves +€353,045
up €353,045 (+29.9%), from €1.2m to €1.5m
of which Distributable reserves: +€258,000
- Current portion of long-term debt -€292,820
down €292,820 (-31.9%), from €918,620 to €625,800
- Investment grants +€292,744
up €292,744 (+137.8%), from €212,409 to €505,153
- Trade debts +€97,452
up €97,452 (+22.9%), from €425,768 to €523,220
- Provisions +€97,363
up €97,363 (+95.2%), from €102,252 to €199,615
of which Deferred taxes: +€108,213
Income statement
- Gross operating margin +€242,549
up €242,549 (+27.2%), from €891,135 to €1.1m
- Depreciation +€79,191
up €79,191 (+14.5%), from €544,386 to €623,578
- Financial income +€69,521
up €69,521 (+317.0%), from €21,931 to €91,452
- Financial charges +€32,614
up €32,614 (+27.8%), from €117,497 to €150,110
- Staff costs -€29,437
down €29,437 (-28.9%), from €101,917 to €72,480
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.
Result 2024
€102,506
Gross operating margin
+€242,549
Staff costs
+€29,437
Depreciation
-€79,191
Provisions
+€24,050
Other operating charges
-€3,949
Financial income
+€69,521
Financial charges
-€32,614
Taxes
-€8,246
Deferred taxes and other
+€11,683
Result 2025
€355,746
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.
From operations
+€946,850
Investment
-€1.0m
Financing
+€40,287
Cash 2024
€125,676
From operations (derived)
+€946,850
Net result for the year
+€355,746
Depreciation
+€623,578
Stocks and contracts
-€109,179
Receivables within one year
-€97,546
Deferred charges and accrued income
-€7,370
Provisions
+€97,363
Trade debts
+€97,452
Tax, wage and social debts
+€8,284
Other debts
-€14,372
Accrued charges and deferred income
-€7,106
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Current investments
-€10
Financing
+€40,287
Debts after one year
+€40,363
Current portion of long-term debt
-€292,820
Contributions, distributions and other
+€292,744
Cash 2025
€83,810
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,055,894 | €7,633,549 | +€577,655 | +8.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,529,740 | €5,935,155 | +€405,415 | +7.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,529,416 | €5,934,828 | +€405,412 | +7.3% |
| Land and buildings | 22 | €3,655,977 | €3,884,871 | +€228,893 | +6.3% |
| Plant, machinery and equipment | 23 | €647,908 | €1,715,087 | +€1.1m | +164.7% |
| Furniture and vehicles | 24 | €222,639 | €308,940 | +€86,301 | +38.8% |
| Leasing and similar rights | 25 | €14,924 | €0 | -€14,924 | -100.0% |
| Other tangible fixed assets | 26 | €36,308 | €25,931 | -€10,377 | -28.6% |
| Assets under construction and advance payments | 27 | €951,659 | €0 | -€951,659 | -100.0% |
| Financial fixed assets | 28 | €324 | €327 | +€2 | +0.8% |
| Current assets | 29/58 | €1,526,155 | €1,698,394 | +€172,240 | +11.3% |
| Stocks and contracts in progress | 3 | €1,183,325 | €1,292,504 | +€109,179 | +9.2% |
| Stocks | 30/36 | €1,183,325 | €1,292,504 | +€109,179 | +9.2% |
| Amounts receivable within one year | 40/41 | €177,042 | €274,588 | +€97,546 | +55.1% |
| Trade receivables | 40 | €177,042 | €272,185 | +€95,143 | +53.7% |
| Other amounts receivable | 41 | €0 | €2,403 | +€2,403 | |
| Current investments | 50/53 | €24,105 | €24,115 | +€10 | 0.0% |
| Cash at bank and in hand | 54/58 | €125,676 | €83,810 | -€41,865 | -33.3% |
| Deferred charges and accrued income | 490/1 | €16,007 | €23,377 | +€7,370 | +46.0% |
| Total equity and liabilities | 10/49 | €7,055,894 | €7,633,549 | +€577,655 | +8.2% |
| Equity | 10/15 | €1,664,619 | €2,313,110 | +€648,490 | +39.0% |
| Contributions | 10/11 | €268,800 | €268,800 | = | 0.0% |
| Reserves | 13 | €1,182,727 | €1,535,773 | +€353,045 | +29.9% |
| Tax-exempt reserves | 132 | €63,847 | €158,893 | +€95,045 | +148.9% |
| Distributable reserves | 133 | €1,118,880 | €1,376,880 | +€258,000 | +23.1% |
| Profit (loss) carried forward | 14 | €683 | €3,384 | +€2,701 | +395.2% |
| Investment grants | 15 | €212,409 | €505,153 | +€292,744 | +137.8% |
| Provisions and deferred taxes | 16 | €102,252 | €199,615 | +€97,363 | +95.2% |
| Provisions for liabilities and charges | 160/5 | €24,200 | €13,350 | -€10,850 | -44.8% |
| Major repairs and maintenance | 162 | €24,200 | €0 | -€24,200 | -100.0% |
| Other liabilities and charges | 164/5 | - | €13,350 | +€13,350 | |
| Deferred taxes | 168 | €78,052 | €186,265 | +€108,213 | +138.6% |
| Amounts payable | 17/49 | €5,289,023 | €5,120,824 | -€168,199 | -3.2% |
| Amounts payable after more than one year | 17 | €3,680,410 | €3,720,772 | +€40,363 | +1.1% |
| Financial debts | 170/4 | €3,680,410 | €3,720,772 | +€40,363 | +1.1% |
| Amounts payable within one year | 42/48 | €1,594,786 | €1,393,331 | -€201,455 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €918,620 | €625,800 | -€292,820 | -31.9% |
| Trade debts | 44 | €425,768 | €523,220 | +€97,452 | +22.9% |
| Suppliers | 440/4 | €425,768 | €523,220 | +€97,452 | +22.9% |
| Taxes, remuneration and social security | 45 | €22,412 | €30,696 | +€8,284 | +37.0% |
| Taxes | 450/3 | €12,513 | €13,189 | +€676 | +5.4% |
| Remuneration and social security | 454/9 | €9,899 | €17,507 | +€7,608 | +76.9% |
| Other amounts payable | 47/48 | €227,986 | €213,614 | -€14,372 | -6.3% |
| Accrued charges and deferred income | 492/3 | €13,828 | €6,721 | -€7,106 | -51.4% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €101,917 | €72,480 | -€29,437 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544,386 | €623,578 | +€79,191 | +14.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €13,200 | -€10,850 | -€24,050 | |
| Other operating charges | 640/8 | €10,442 | €14,391 | +€3,949 | +37.8% |
| Gross operating margin | 9900 | €891,135 | €1,133,684 | +€242,549 | +27.2% |
| Operating profit (loss) | 9901 | €221,189 | €434,085 | +€212,896 | +96.3% |
| Financial income | 75/76B | €21,931 | €91,452 | +€69,521 | +317.0% |
| Recurring financial income | 75 | €21,931 | €91,452 | +€69,521 | +317.0% |
| Financial charges | 65/66B | €117,497 | €150,110 | +€32,614 | +27.8% |
| Recurring financial charges | 65 | €117,497 | €150,110 | +€32,614 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €125,624 | €375,427 | +€249,803 | +198.9% |
| Transfer from deferred taxes | 780 | €6,604 | €30,379 | +€23,776 | +360.0% |
| Transfer to deferred taxes | 680 | - | €12,092 | +€12,092 | |
| Income taxes | 67/77 | €29,722 | €37,968 | +€8,246 | +27.7% |
| Profit (loss) for the period | 9904 | €102,506 | €355,746 | +€253,241 | +247.1% |
| Transfer from tax-exempt reserves | 789 | €1,692 | €4,382 | +€2,690 | +159.0% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €99,427 | +€57,327 | +136.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,097 | €260,701 | +€198,603 | +319.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.