LAHAUT: 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.
LAHAUT
Largest movements
- Tangible fixed assets -€44,358
down €44,358 (-3.3%), from €1.4m to €1.3m
of which Land and buildings: -€51,578
- Debts after one year -€94,678
down €94,678 (-8.8%), from €1.1m to €982,444
- Profit (loss) carried forward +€50,540
up €50,540 (+65.9%), from -€76,669 to -€26,129
- Gross operating margin +€21,525
up €21,525 (+19.2%), from €111,889 to €133,414
- Staff costs +€7,863
new in 2024: €7,863
- Other operating charges -€3,358
no longer reported in 2024 (was €3,358)
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 | €1,361,507 | €1,316,381 | -€45,126 | -3.3% |
| Fixed assets | 21/28 | €1,352,542 | €1,308,184 | -€44,358 | -3.3% |
| Tangible fixed assets | 22/27 | €1,352,542 | €1,308,184 | -€44,358 | -3.3% |
| Land and buildings | 22 | €1,169,345 | €1,117,767 | -€51,578 | -4.4% |
| Plant, machinery and equipment | 23 | €2,764 | €992 | -€1,772 | -64.1% |
| Assets under construction and advance payments | 27 | €180,433 | €189,425 | +€8,992 | +5.0% |
| Current assets | 29/58 | €8,965 | €8,198 | -€768 | -8.6% |
| Amounts receivable within one year | 40/41 | €100 | €100 | = | 0.0% |
| Other amounts receivable | 41 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,865 | €8,098 | -€768 | -8.7% |
| Total equity and liabilities | 10/49 | €1,361,507 | €1,316,381 | -€45,126 | -3.3% |
| Equity | 10/15 | €35,754 | €86,295 | +€50,540 | +141.4% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €24 | €24 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24 | €24 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24 | €24 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,669 | -€26,129 | +€50,540 | +65.9% |
| Amounts payable | 17/49 | €1,325,753 | €1,230,087 | -€95,666 | -7.2% |
| Amounts payable after more than one year | 17 | €1,077,122 | €982,444 | -€94,678 | -8.8% |
| Financial debts | 170/4 | €1,077,122 | €982,444 | -€94,678 | -8.8% |
| Amounts payable within one year | 42/48 | €248,631 | €247,643 | -€988 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €93,259 | €94,678 | +€1,419 | +1.5% |
| Trade debts | 44 | €3,983 | €7,332 | +€3,349 | +84.1% |
| Suppliers | 440/4 | €3,983 | €7,332 | +€3,349 | +84.1% |
| Taxes, remuneration and social security | 45 | - | €345 | +€345 | |
| Remuneration and social security | 454/9 | - | €345 | +€345 | |
| Other amounts payable | 47/48 | €151,389 | €145,289 | -€6,101 | -4.0% |
| Remuneration, social security and pensions | 62 | - | €7,863 | +€7,863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,112 | €58,288 | +€176 | +0.3% |
| Other operating charges | 640/8 | €3,358 | - | -€3,358 | |
| Gross operating margin | 9900 | €111,889 | €133,414 | +€21,525 | +19.2% |
| Operating profit (loss) | 9901 | €50,419 | €67,263 | +€16,844 | +33.4% |
| Financial charges | 65/66B | €18,026 | €16,723 | -€1,303 | -7.2% |
| Recurring financial charges | 65 | €18,026 | €16,723 | -€1,303 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €32,393 | €50,540 | +€18,148 | +56.0% |
| Profit (loss) for the period | 9904 | €32,393 | €50,540 | +€18,148 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,393 | €50,540 | +€18,148 | +56.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.