Lagrain Architectuur: 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.
Lagrain Architectuur
Largest movements
- Cash +€30,198
up €30,198 (+27.3%), from €110,673 to €140,871
mainly Net result for the year (+€25,151) and Depreciation (+€4,245)
- Tangible fixed assets -€2,380
down €2,380 (-13.1%), from €18,117 to €15,737
of which Furniture and vehicles: -€2,884
- Receivables within one year +€1,882
up €1,882 (+15.5%), from €12,124 to €14,007
of which Other amounts receivable: +€6,885
- Reserves +€25,100
up €25,100 (+19.0%), from €131,900 to €157,000
- Tax, wage and social debts +€3,080
up €3,080 (+111%), from €2,780 to €5,860
- Gross operating margin +€8,427
up €8,427 (+28.6%), from €29,511 to €37,938
- Depreciation +€2,701
up €2,701 (+175%), from €1,544 to €4,245
- Taxes +€2,628
up €2,628 (+33.9%), from €7,759 to €10,387
- Financial income +€2,270
up €2,270 (+178%), from €1,275 to €3,544
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 | €142,557 | €171,643 | +€29,086 | +20.4% |
| Fixed assets | 21/28 | €18,117 | €15,737 | -€2,380 | -13.1% |
| Tangible fixed assets | 22/27 | €18,117 | €15,737 | -€2,380 | -13.1% |
| Plant, machinery and equipment | 23 | €947 | €1,451 | +€504 | +53.2% |
| Furniture and vehicles | 24 | €17,169 | €14,286 | -€2,884 | -16.8% |
| Current assets | 29/58 | €124,441 | €155,907 | +€31,466 | +25.3% |
| Amounts receivable within one year | 40/41 | €12,124 | €14,007 | +€1,882 | +15.5% |
| Trade receivables | 40 | €8,717 | €3,714 | -€5,003 | -57.4% |
| Other amounts receivable | 41 | €3,407 | €10,293 | +€6,885 | +202% |
| Cash at bank and in hand | 54/58 | €110,673 | €140,871 | +€30,198 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,644 | €1,029 | -€614 | -37.4% |
| Total equity and liabilities | 10/49 | €142,557 | €171,643 | +€29,086 | +20.4% |
| Equity | 10/15 | €138,258 | €163,409 | +€25,151 | +18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,900 | €157,000 | +€25,100 | +19.0% |
| Distributable reserves | 133 | €131,900 | €157,000 | +€25,100 | +19.0% |
| Profit (loss) carried forward | 14 | €158 | €209 | +€51 | +32.1% |
| Amounts payable | 17/49 | €4,299 | €8,234 | +€3,935 | +91.5% |
| Amounts payable within one year | 42/48 | €4,299 | €8,234 | +€3,935 | +91.5% |
| Trade debts | 44 | €1,519 | €2,374 | +€855 | +56.3% |
| Suppliers | 440/4 | €1,519 | €2,374 | +€855 | +56.3% |
| Taxes, remuneration and social security | 45 | €2,780 | €5,860 | +€3,080 | +111% |
| Taxes | 450/3 | €2,780 | €5,860 | +€3,080 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,544 | €4,245 | +€2,701 | +175% |
| Other operating charges | 640/8 | €1,650 | €1,560 | -€89 | -5.4% |
| Gross operating margin | 9900 | €29,511 | €37,938 | +€8,427 | +28.6% |
| Operating profit (loss) | 9901 | €26,317 | €32,133 | +€5,816 | +22.1% |
| Financial income | 75/76B | €1,275 | €3,544 | +€2,270 | +178% |
| Recurring financial income | 75 | €1,275 | €3,544 | +€2,270 | +178% |
| Financial charges | 65/66B | €214 | €139 | -€75 | -35.0% |
| Recurring financial charges | 65 | €214 | €139 | -€75 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €27,378 | €35,538 | +€8,160 | +29.8% |
| Income taxes | 67/77 | €7,759 | €10,387 | +€2,628 | +33.9% |
| Profit (loss) for the period | 9904 | €19,619 | €25,151 | +€5,532 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,619 | €25,151 | +€5,532 | +28.2% |
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 1 November 2026 via checked.be.