LACUS: 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.
LACUS
Largest movements
- Receivables within one year +€29,034
up €29,034 (+97.0%), from €29,934 to €58,968
of which Other amounts receivable: +€16,073
- Tangible fixed assets +€13,181
up €13,181 (+71.0%), from €18,554 to €31,735
of which Plant, machinery and equipment: +€15,410
- Cash -€3,654
down €3,654 (-100.0%), from €3,654 to €0
mainly Receivables within one year (-€29,034) and Investment in fixed assets (net) (-€20,755)
- Deferred charges and accrued income +€1,482
new in 2024: €1,482
- Tax, wage and social debts +€17,206
up €17,206 (+203.0%), from €8,478 to €25,684
- Profit (loss) carried forward +€14,802
up €14,802 (+55.2%), from €26,793 to €41,595
- Trade debts +€7,546
up €7,546 (+86.1%), from €8,768 to €16,314
- Gross operating margin +€7,291
up €7,291 (+32.5%), from €22,401 to €29,691
- Depreciation +€2,799
up €2,799 (+58.6%), from €4,775 to €7,574
- Write-downs +€2,513
new in 2024: €2,513
- Taxes +€1,847
up €1,847 (+55.0%), from €3,361 to €5,208
- Other operating charges -€897
down €897 (-56.6%), from €1,586 to €688
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,178 | €94,221 | +€40,043 | +73.9% |
| Fixed assets | 21/28 | €18,554 | €31,735 | +€13,181 | +71.0% |
| Tangible fixed assets | 22/27 | €18,554 | €31,735 | +€13,181 | +71.0% |
| Plant, machinery and equipment | 23 | €7,459 | €22,869 | +€15,410 | +206.6% |
| Furniture and vehicles | 24 | €11,095 | €8,866 | -€2,229 | -20.1% |
| Current assets | 29/58 | €35,624 | €62,486 | +€26,862 | +75.4% |
| Stocks and contracts in progress | 3 | €2,035 | €2,035 | = | 0.0% |
| Stocks | 30/36 | €2,035 | €2,035 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,934 | €58,968 | +€29,034 | +97.0% |
| Trade receivables | 40 | €947 | €13,908 | +€12,961 | +1368.5% |
| Other amounts receivable | 41 | €28,987 | €45,061 | +€16,073 | +55.4% |
| Cash at bank and in hand | 54/58 | €3,654 | €0 | -€3,654 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €1,482 | +€1,482 | |
| Total equity and liabilities | 10/49 | €54,178 | €94,221 | +€40,043 | +73.9% |
| Equity | 10/15 | €36,793 | €51,595 | +€14,802 | +40.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,793 | €41,595 | +€14,802 | +55.2% |
| Amounts payable | 17/49 | €17,385 | €42,626 | +€25,241 | +145.2% |
| Amounts payable within one year | 42/48 | €17,385 | €42,626 | +€25,241 | +145.2% |
| Current portion of amounts payable after more than one year | 42 | - | €628 | +€628 | |
| Trade debts | 44 | €8,768 | €16,314 | +€7,546 | +86.1% |
| Suppliers | 440/4 | €8,768 | €16,314 | +€7,546 | +86.1% |
| Advances received on contracts in progress | 46 | €139 | €0 | -€139 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,478 | €25,684 | +€17,206 | +203.0% |
| Taxes | 450/3 | €8,478 | €25,684 | +€17,206 | +203.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,775 | €7,574 | +€2,799 | +58.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,513 | +€2,513 | |
| Other operating charges | 640/8 | €1,586 | €688 | -€897 | -56.6% |
| Gross operating margin | 9900 | €22,401 | €29,691 | +€7,291 | +32.5% |
| Operating profit (loss) | 9901 | €16,040 | €18,916 | +€2,876 | +17.9% |
| Financial income | 75/76B | €1,289 | €2,121 | +€832 | +64.6% |
| Recurring financial income | 75 | €1,289 | €2,121 | +€832 | +64.6% |
| Financial charges | 65/66B | €527 | €1,027 | +€501 | +95.0% |
| Recurring financial charges | 65 | €527 | €1,027 | +€501 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €16,802 | €20,010 | +€3,208 | +19.1% |
| Income taxes | 67/77 | €3,361 | €5,208 | +€1,847 | +55.0% |
| Profit (loss) for the period | 9904 | €13,441 | €14,802 | +€1,361 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,441 | €14,802 | +€1,361 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.