LAKKERIJ STANDAERT: 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.
LAKKERIJ STANDAERT
Largest movements
- Tangible fixed assets -€23,968
down €23,968 (-6.2%), from €389,484 to €365,516
of which Land and buildings: -€12,412
- Receivables within one year -€11,108
down €11,108 (-63.5%), from €17,489 to €6,381
of which Trade receivables: -€10,970
- Stocks and contracts +€5,065
up €5,065 (+51.4%), from €9,850 to €14,915
of which Contracts in progress: +€4,200
- Cash +€4,812
up €4,812 (+263%), from €1,829 to €6,641
mainly Depreciation (+€23,968) and Receivables within one year (+€11,108)
- Debts after one year -€22,678
down €22,678 (-7.3%), from €309,261 to €286,583
- Financial income +€2,043
new in 2025: €2,043
- Gross operating margin -€1,232
down €1,232 (-4.6%), from €26,923 to €25,691
- Other operating charges +€1,090
up €1,090 (+70.3%), from €1,550 to €2,639
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 | €418,652 | €393,453 | -€25,199 | -6.0% |
| Fixed assets | 21/28 | €389,484 | €365,516 | -€23,968 | -6.2% |
| Tangible fixed assets | 22/27 | €389,484 | €365,516 | -€23,968 | -6.2% |
| Land and buildings | 22 | €357,592 | €345,180 | -€12,412 | -3.5% |
| Plant, machinery and equipment | 23 | €30,643 | €20,086 | -€10,557 | -34.5% |
| Furniture and vehicles | 24 | €1,250 | €250 | -€1,000 | -80.0% |
| Current assets | 29/58 | €29,168 | €27,937 | -€1,231 | -4.2% |
| Stocks and contracts in progress | 3 | €9,850 | €14,915 | +€5,065 | +51.4% |
| Stocks | 30/36 | €9,850 | €10,715 | +€865 | +8.8% |
| Contracts in progress | 37 | - | €4,200 | +€4,200 | |
| Amounts receivable within one year | 40/41 | €17,489 | €6,381 | -€11,108 | -63.5% |
| Trade receivables | 40 | €16,986 | €6,016 | -€10,970 | -64.6% |
| Other amounts receivable | 41 | €503 | €365 | -€138 | -27.4% |
| Cash at bank and in hand | 54/58 | €1,829 | €6,641 | +€4,812 | +263% |
| Total equity and liabilities | 10/49 | €418,652 | €393,453 | -€25,199 | -6.0% |
| Equity | 10/15 | -€7,085 | -€10,879 | -€3,794 | -53.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,913 | €10,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €10,413 | €10,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,998 | -€26,792 | -€3,794 | -16.5% |
| Amounts payable | 17/49 | €425,737 | €404,331 | -€21,405 | -5.0% |
| Amounts payable after more than one year | 17 | €309,261 | €286,583 | -€22,678 | -7.3% |
| Financial debts | 170/4 | €309,261 | €286,583 | -€22,678 | -7.3% |
| Amounts payable within one year | 42/48 | €116,476 | €117,748 | +€1,272 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €22,297 | €22,678 | +€380 | +1.7% |
| Trade debts | 44 | €15,404 | €12,990 | -€2,413 | -15.7% |
| Suppliers | 440/4 | €15,404 | €12,990 | -€2,413 | -15.7% |
| Taxes, remuneration and social security | 45 | €4,239 | €3,482 | -€757 | -17.9% |
| Taxes | 450/3 | €1,739 | €3,482 | +€1,743 | +100% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €74,536 | €78,598 | +€4,062 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,968 | €23,968 | = | 0.0% |
| Other operating charges | 640/8 | €1,550 | €2,639 | +€1,090 | +70.3% |
| Gross operating margin | 9900 | €26,923 | €25,691 | -€1,232 | -4.6% |
| Operating profit (loss) | 9901 | €1,405 | -€917 | -€2,321 | |
| Financial income | 75/76B | - | €2,043 | +€2,043 | |
| Recurring financial income | 75 | - | €2,043 | +€2,043 | |
| Financial charges | 65/66B | €5,147 | €4,921 | -€226 | -4.4% |
| Recurring financial charges | 65 | €5,147 | €4,921 | -€226 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,742 | -€3,794 | -€52 | -1.4% |
| Profit (loss) for the period | 9904 | -€3,742 | -€3,794 | -€52 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,742 | -€3,794 | -€52 | -1.4% |
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 31 October 2026 via checked.be.