LAFAUT FARMA: 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.
LAFAUT FARMA
Largest movements
- Receivables within one year +€154,173
up €154,173 (+3,911%), from €3,942 to €158,115
of which Trade receivables: +€148,543
- Current investments +€147,356
up €147,356 (+22.6%), from €652,644 to €800,000
- Deferred charges and accrued income -€130,642
down €130,642 (-95.2%), from €137,300 to €6,658
- Cash -€28,356
down €28,356 (-10.3%), from €274,743 to €246,387
mainly Receivables within one year (-€154,173) and Current investments (-€147,356)
- Stocks and contracts +€16,039
up €16,039 (+12.9%), from €124,563 to €140,602
- Reserves +€825,024
up €825,024 (+239%), from €345,209 to €1.2m
- Profit (loss) carried forward -€577,009
down €577,009 (-100%), from €577,009 to €0
- Other debts -€100,296
down €100,296 (-49.6%), from €202,161 to €101,865
- Gross operating margin +€44,143
up €44,143 (+14.0%), from €315,845 to €359,988
- Staff costs +€37,854
up €37,854 (+408%), from €9,281 to €47,135
- Financial income +€7,774
up €7,774 (+36.5%), from €21,311 to €29,085
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 | €1,213,722 | €1,375,092 | +€161,370 | +13.3% |
| Fixed assets | 21/28 | €20,530 | €23,330 | +€2,800 | +13.6% |
| Tangible fixed assets | 22/27 | €20,511 | €23,311 | +€2,800 | +13.7% |
| Land and buildings | 22 | €18,357 | €18,996 | +€639 | +3.5% |
| Furniture and vehicles | 24 | €2,154 | €4,315 | +€2,161 | +100% |
| Financial fixed assets | 28 | €19 | €19 | -€0 | -2.2% |
| Current assets | 29/58 | €1,193,192 | €1,351,762 | +€158,570 | +13.3% |
| Stocks and contracts in progress | 3 | €124,563 | €140,602 | +€16,039 | +12.9% |
| Stocks | 30/36 | €124,563 | €140,602 | +€16,039 | +12.9% |
| Amounts receivable within one year | 40/41 | €3,942 | €158,115 | +€154,173 | +3,911% |
| Trade receivables | 40 | €3,332 | €151,875 | +€148,543 | +4,458% |
| Other amounts receivable | 41 | €610 | €6,240 | +€5,630 | +923% |
| Current investments | 50/53 | €652,644 | €800,000 | +€147,356 | +22.6% |
| Cash at bank and in hand | 54/58 | €274,743 | €246,387 | -€28,356 | -10.3% |
| Deferred charges and accrued income | 490/1 | €137,300 | €6,658 | -€130,642 | -95.2% |
| Total equity and liabilities | 10/49 | €1,213,722 | €1,375,092 | +€161,370 | +13.3% |
| Equity | 10/15 | €940,818 | €1,188,833 | +€248,015 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €345,209 | €1,170,233 | +€825,024 | +239% |
| Distributable reserves | 133 | €345,209 | €1,170,233 | +€825,024 | +239% |
| Profit (loss) carried forward | 14 | €577,009 | €0 | -€577,009 | -100% |
| Amounts payable | 17/49 | €272,904 | €186,258 | -€86,646 | -31.7% |
| Amounts payable within one year | 42/48 | €272,904 | €185,170 | -€87,734 | -32.1% |
| Trade debts | 44 | €59,102 | €65,561 | +€6,459 | +10.9% |
| Suppliers | 440/4 | €59,102 | €65,561 | +€6,459 | +10.9% |
| Taxes, remuneration and social security | 45 | €11,641 | €17,744 | +€6,103 | +52.4% |
| Taxes | 450/3 | €5,482 | €5,635 | +€153 | +2.8% |
| Remuneration and social security | 454/9 | €6,159 | €12,109 | +€5,950 | +96.6% |
| Other amounts payable | 47/48 | €202,161 | €101,865 | -€100,296 | -49.6% |
| Accrued charges and deferred income | 492/3 | - | €1,088 | +€1,088 | |
| Remuneration, social security and pensions | 62 | €9,281 | €47,135 | +€37,854 | +408% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,247 | €3,886 | -€3,361 | -46.4% |
| Other operating charges | 640/8 | - | €1,202 | +€1,202 | |
| Gross operating margin | 9900 | €315,845 | €359,988 | +€44,143 | +14.0% |
| Operating profit (loss) | 9901 | €299,317 | €307,765 | +€8,448 | +2.8% |
| Financial income | 75/76B | €21,311 | €29,085 | +€7,774 | +36.5% |
| Recurring financial income | 75 | €21,311 | €29,085 | +€7,774 | +36.5% |
| Financial charges | 65/66B | €10,955 | €11,929 | +€974 | +8.9% |
| Recurring financial charges | 65 | €10,955 | €11,929 | +€974 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €309,673 | €324,921 | +€15,248 | +4.9% |
| Income taxes | 67/77 | €74,113 | €76,904 | +€2,791 | +3.8% |
| Profit (loss) for the period | 9904 | €235,560 | €248,016 | +€12,456 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €235,560 | €248,016 | +€12,456 | +5.3% |
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 28 October 2026 via checked.be.