LAFERE BVBA: 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.
LAFERE BVBA
Largest movements
- Deferred charges and accrued income +€1,289
up €1,289 (+65.4%), from €1,969 to €3,258
- Cash -€1,034
down €1,034 (-12.6%), from €8,233 to €7,199
mainly Tax, wage and social debts (-€2,361) and Deferred charges and accrued income (-€1,289)
- Receivables within one year +€446
up €446 (+12.4%), from €3,601 to €4,048
- Stocks and contracts +€252
up €252 (+6.2%), from €4,068 to €4,320
- Profit (loss) carried forward +€4,491
up €4,491 (+63.1%), from -€7,118 to -€2,627
- Tax, wage and social debts -€2,361
down €2,361 (-38.7%), from €6,102 to €3,741
of which Taxes: -€1,840
- Trade debts -€1,177
down €1,177 (-49.3%), from €2,386 to €1,209
- Gross operating margin +€9,550
up €9,550, from -€4,332 to €5,218
- Depreciation -€2,541
no longer reported in 2025 (was €2,541)
- Financial income -€1,969
down €1,969 (-88.4%), from €2,226 to €258
of which Non-recurring financial income: -€2,000
- Other operating charges +€742
up €742 (+427%), from €174 to €917
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 | €20,222 | €21,175 | +€953 | +4.7% |
| Fixed assets | 21/28 | €2,350 | €2,350 | = | 0.0% |
| Financial fixed assets | 28 | €2,350 | €2,350 | = | 0.0% |
| Current assets | 29/58 | €17,872 | €18,825 | +€953 | +5.3% |
| Stocks and contracts in progress | 3 | €4,068 | €4,320 | +€252 | +6.2% |
| Stocks | 30/36 | €4,068 | €4,320 | +€252 | +6.2% |
| Amounts receivable within one year | 40/41 | €3,601 | €4,048 | +€446 | +12.4% |
| Other amounts receivable | 41 | €3,601 | €4,048 | +€446 | +12.4% |
| Cash at bank and in hand | 54/58 | €8,233 | €7,199 | -€1,034 | -12.6% |
| Deferred charges and accrued income | 490/1 | €1,969 | €3,258 | +€1,289 | +65.4% |
| Total equity and liabilities | 10/49 | €20,222 | €21,175 | +€953 | +4.7% |
| Equity | 10/15 | €11,734 | €16,225 | +€4,491 | +38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252 | €252 | = | 0.0% |
| Distributable reserves | 133 | €252 | €252 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,118 | -€2,627 | +€4,491 | +63.1% |
| Amounts payable | 17/49 | €8,488 | €4,950 | -€3,538 | -41.7% |
| Amounts payable within one year | 42/48 | €8,488 | €4,950 | -€3,538 | -41.7% |
| Trade debts | 44 | €2,386 | €1,209 | -€1,177 | -49.3% |
| Suppliers | 440/4 | €2,386 | €1,209 | -€1,177 | -49.3% |
| Taxes, remuneration and social security | 45 | €6,102 | €3,741 | -€2,361 | -38.7% |
| Taxes | 450/3 | €5,581 | €3,741 | -€1,840 | -33.0% |
| Remuneration and social security | 454/9 | €521 | - | -€521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,541 | - | -€2,541 | |
| Other operating charges | 640/8 | €174 | €917 | +€742 | +427% |
| Gross operating margin | 9900 | -€4,332 | €5,218 | +€9,550 | |
| Operating profit (loss) | 9901 | -€7,048 | €4,301 | +€11,349 | |
| Financial income | 75/76B | €2,226 | €258 | -€1,969 | -88.4% |
| Recurring financial income | 75 | €226 | €258 | +€32 | +13.9% |
| Non-recurring financial income | 76B | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €72 | €68 | -€4 | -5.5% |
| Recurring financial charges | 65 | €72 | €68 | -€4 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,893 | €4,491 | +€9,384 | |
| Profit (loss) for the period | 9904 | -€4,893 | €4,491 | +€9,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,893 | €4,491 | +€9,384 |
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 25 October 2026 via checked.be.