LAFARQUES: 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.
LAFARQUES
Largest movements
- Receivables within one year +€64,370
up €64,370 (+40.4%), from €159,420 to €223,790
of which Other amounts receivable: +€54,146
- Tangible fixed assets -€23,693
down €23,693 (-24.7%), from €95,845 to €72,152
of which Furniture and vehicles: -€20,855
- Cash -€5,121
down €5,121 (-23.0%), from €22,291 to €17,170
mainly Receivables within one year (-€64,370) and Other debts (-€9,241)
- Trade debts +€28,385
up €28,385 (+719.9%), from €3,943 to €32,328
- Other debts -€9,241
down €9,241 (-4.0%), from €231,900 to €222,659
- Tax, wage and social debts +€8,620
up €8,620 (+102.1%), from €8,444 to €17,064
of which Taxes: +€7,781
- Profit (loss) carried forward +€8,191
up €8,191 (+51.2%), from €16,005 to €24,196
- Staff costs +€2,927
up €2,927 (+5.4%), from €54,301 to €57,228
- Other operating charges -€1,186
down €1,186 (-61.4%), from €1,933 to €747
- Gross operating margin -€1,060
down €1,060 (-1.0%), from €102,135 to €101,075
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,292 | €371,247 | +€35,955 | +10.7% |
| Fixed assets | 21/28 | €151,701 | €128,008 | -€23,693 | -15.6% |
| Tangible fixed assets | 22/27 | €95,845 | €72,152 | -€23,693 | -24.7% |
| Land and buildings | 22 | €6,971 | €8,253 | +€1,282 | +18.4% |
| Plant, machinery and equipment | 23 | €16,548 | €12,428 | -€4,120 | -24.9% |
| Furniture and vehicles | 24 | €72,326 | €51,471 | -€20,855 | -28.8% |
| Financial fixed assets | 28 | €55,856 | €55,856 | = | 0.0% |
| Current assets | 29/58 | €183,591 | €243,239 | +€59,648 | +32.5% |
| Amounts receivable within one year | 40/41 | €159,420 | €223,790 | +€64,370 | +40.4% |
| Trade receivables | 40 | €63,609 | €73,833 | +€10,224 | +16.1% |
| Other amounts receivable | 41 | €95,811 | €149,957 | +€54,146 | +56.5% |
| Cash at bank and in hand | 54/58 | €22,291 | €17,170 | -€5,121 | -23.0% |
| Deferred charges and accrued income | 490/1 | €1,880 | €2,279 | +€399 | +21.2% |
| Total equity and liabilities | 10/49 | €335,292 | €371,247 | +€35,955 | +10.7% |
| Equity | 10/15 | €91,005 | €99,196 | +€8,191 | +9.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,005 | €24,196 | +€8,191 | +51.2% |
| Amounts payable | 17/49 | €244,287 | €272,051 | +€27,764 | +11.4% |
| Amounts payable within one year | 42/48 | €244,287 | €272,051 | +€27,764 | +11.4% |
| Trade debts | 44 | €3,943 | €32,328 | +€28,385 | +719.9% |
| Suppliers | 440/4 | €3,943 | €32,328 | +€28,385 | +719.9% |
| Taxes, remuneration and social security | 45 | €8,444 | €17,064 | +€8,620 | +102.1% |
| Taxes | 450/3 | €3,086 | €10,867 | +€7,781 | +252.1% |
| Remuneration and social security | 454/9 | €5,358 | €6,197 | +€839 | +15.7% |
| Other amounts payable | 47/48 | €231,900 | €222,659 | -€9,241 | -4.0% |
| Remuneration, social security and pensions | 62 | €54,301 | €57,228 | +€2,927 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,147 | €30,734 | +€587 | +1.9% |
| Other operating charges | 640/8 | €1,933 | €747 | -€1,186 | -61.4% |
| Gross operating margin | 9900 | €102,135 | €101,075 | -€1,060 | -1.0% |
| Operating profit (loss) | 9901 | €15,754 | €12,366 | -€3,388 | -21.5% |
| Financial charges | 65/66B | €644 | €283 | -€361 | -56.1% |
| Recurring financial charges | 65 | €644 | €283 | -€361 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €15,110 | €12,083 | -€3,027 | -20.0% |
| Income taxes | 67/77 | €4,538 | €3,892 | -€646 | -14.2% |
| Profit (loss) for the period | 9904 | €10,572 | €8,191 | -€2,381 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,572 | €8,191 | -€2,381 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.