Lacrudis: 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.
Lacrudis
Largest movements
- Receivables within one year +€45,333
up €45,333 (+89.9%), from €50,452 to €95,786
of which Trade receivables: +€48,552
- Tangible fixed assets +€44,912
up €44,912 (+92.7%), from €48,437 to €93,348
of which Furniture and vehicles: +€47,281
- Cash +€36,412
up €36,412 (+171%), from €21,318 to €57,730
mainly Net result for the year (+€114,604) and Other debts (+€73,144)
- Other debts +€73,144
up €73,144 (+481%), from €15,216 to €88,360
- Tax, wage and social debts +€30,103
up €30,103 (+324%), from €9,305 to €39,408
- Reserves +€24,604
up €24,604 (+31.7%), from €77,692 to €102,296
of which Distributable reserves: +€24,604
- Gross operating margin +€82,620
up €82,620 (+94.1%), from €87,843 to €170,463
- Taxes +€18,514
up €18,514 (+86.8%), from €21,323 to €39,837
- Depreciation +€1,741
up €1,741 (+13.8%), from €12,568 to €14,309
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 | €120,894 | €248,664 | +€127,769 | +106% |
| Fixed assets | 21/28 | €48,437 | €93,348 | +€44,912 | +92.7% |
| Tangible fixed assets | 22/27 | €48,437 | €93,348 | +€44,912 | +92.7% |
| Land and buildings | 22 | €17,144 | €15,024 | -€2,120 | -12.4% |
| Plant, machinery and equipment | 23 | €947 | €698 | -€249 | -26.3% |
| Furniture and vehicles | 24 | €30,346 | €77,627 | +€47,281 | +156% |
| Current assets | 29/58 | €72,458 | €155,315 | +€82,858 | +114% |
| Amounts receivable within one year | 40/41 | €50,452 | €95,786 | +€45,333 | +89.9% |
| Trade receivables | 40 | €42,071 | €90,623 | +€48,552 | +115% |
| Other amounts receivable | 41 | €8,381 | €5,163 | -€3,219 | -38.4% |
| Cash at bank and in hand | 54/58 | €21,318 | €57,730 | +€36,412 | +171% |
| Deferred charges and accrued income | 490/1 | €688 | €1,800 | +€1,112 | +162% |
| Total equity and liabilities | 10/49 | €120,894 | €248,664 | +€127,769 | +106% |
| Equity | 10/15 | €96,292 | €120,896 | +€24,604 | +25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,692 | €102,296 | +€24,604 | +31.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,832 | €100,436 | +€24,604 | +32.4% |
| Amounts payable | 17/49 | €24,602 | €127,768 | +€103,166 | +419% |
| Amounts payable within one year | 42/48 | €24,602 | €127,768 | +€103,166 | +419% |
| Trade debts | 44 | €81 | - | -€81 | |
| Suppliers | 440/4 | €81 | - | -€81 | |
| Taxes, remuneration and social security | 45 | €9,305 | €39,408 | +€30,103 | +324% |
| Taxes | 450/3 | €9,305 | €39,408 | +€30,103 | +324% |
| Other amounts payable | 47/48 | €15,216 | €88,360 | +€73,144 | +481% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,568 | €14,309 | +€1,741 | +13.8% |
| Other operating charges | 640/8 | €438 | €710 | +€272 | +62.0% |
| Non-recurring operating charges | 66A | €959 | - | -€959 | |
| Gross operating margin | 9900 | €87,843 | €170,463 | +€82,620 | +94.1% |
| Operating profit (loss) | 9901 | €73,877 | €155,444 | +€81,567 | +110% |
| Financial income | 75/76B | €6 | €3 | -€3 | -49.9% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -49.9% |
| Financial charges | 65/66B | €688 | €1,006 | +€318 | +46.2% |
| Recurring financial charges | 65 | €688 | €1,006 | +€318 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €73,195 | €154,441 | +€81,246 | +111% |
| Income taxes | 67/77 | €21,323 | €39,837 | +€18,514 | +86.8% |
| Profit (loss) for the period | 9904 | €51,872 | €114,604 | +€62,732 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €51,872 | €114,604 | +€62,732 | +121% |
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 29 October 2026 via checked.be.