LAL CONSTRUCTION: 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.
LAL CONSTRUCTION
Largest movements
- Receivables within one year +€89,782
up €89,782 (+106%), from €84,736 to €174,519
of which Trade receivables: +€77,211
- Tangible fixed assets +€16,103
up €16,103 (+81.0%), from €19,877 to €35,979
of which Furniture and vehicles: +€21,072
- Cash +€10,674
up €10,674 (+151%), from €7,072 to €17,746
mainly Accrued charges and deferred income (+€52,164) and Net result for the year (+€50,765)
- Accrued charges and deferred income +€52,164
up €52,164 (+315%), from €16,558 to €68,723
- Profit (loss) carried forward +€50,765
up €50,765 (+564%), from €9,001 to €59,767
- Tax, wage and social debts +€22,450
up €22,450 (+242%), from €9,273 to €31,723
of which Taxes: +€13,985
- Trade debts -€9,843
down €9,843 (-18.1%), from €54,240 to €44,397
- Other debts +€6,596
up €6,596 (+518%), from €1,273 to €7,869
- Gross operating margin +€46,546
up €46,546 (+105%), from €44,185 to €90,731
- Staff costs +€9,657
new in 2024: €9,657
- Other operating charges -€9,392
down €9,392 (-87.7%), from €10,712 to €1,320
- Taxes +€8,116
up €8,116 (+155%), from €5,224 to €13,340
- Financial charges -€5,651
down €5,651 (-39.6%), from €14,278 to €8,627
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.
Derived cash bridge
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 | €111,685 | €228,244 | +€116,559 | +104% |
| Fixed assets | 21/28 | €19,877 | €35,979 | +€16,103 | +81.0% |
| Tangible fixed assets | 22/27 | €19,877 | €35,979 | +€16,103 | +81.0% |
| Furniture and vehicles | 24 | - | €21,072 | +€21,072 | |
| Leasing and similar rights | 25 | €19,877 | €14,908 | -€4,969 | -25.0% |
| Current assets | 29/58 | €91,808 | €192,265 | +€100,457 | +109% |
| Amounts receivable within one year | 40/41 | €84,736 | €174,519 | +€89,782 | +106% |
| Trade receivables | 40 | €81,258 | €158,469 | +€77,211 | +95.0% |
| Other amounts receivable | 41 | €3,478 | €16,050 | +€12,571 | +361% |
| Cash at bank and in hand | 54/58 | €7,072 | €17,746 | +€10,674 | +151% |
| Total equity and liabilities | 10/49 | €111,685 | €228,244 | +€116,559 | +104% |
| Equity | 10/15 | €10,001 | €60,767 | +€50,765 | +508% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,001 | €59,767 | +€50,765 | +564% |
| Amounts payable | 17/49 | €101,683 | €167,477 | +€65,794 | +64.7% |
| Amounts payable after more than one year | 17 | €15,388 | €9,948 | -€5,441 | -35.4% |
| Financial debts | 170/4 | €15,388 | €9,948 | -€5,441 | -35.4% |
| Amounts payable within one year | 42/48 | €69,737 | €88,807 | +€19,070 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €4,951 | €4,818 | -€133 | -2.7% |
| Trade debts | 44 | €54,240 | €44,397 | -€9,843 | -18.1% |
| Suppliers | 440/4 | €54,240 | €44,397 | -€9,843 | -18.1% |
| Taxes, remuneration and social security | 45 | €9,273 | €31,723 | +€22,450 | +242% |
| Taxes | 450/3 | €7,923 | €21,908 | +€13,985 | +177% |
| Remuneration and social security | 454/9 | €1,350 | €9,815 | +€8,465 | +627% |
| Other amounts payable | 47/48 | €1,273 | €7,869 | +€6,596 | +518% |
| Accrued charges and deferred income | 492/3 | €16,558 | €68,723 | +€52,164 | +315% |
| Remuneration, social security and pensions | 62 | - | €9,657 | +€9,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,969 | €7,021 | +€2,052 | +41.3% |
| Other operating charges | 640/8 | €10,712 | €1,320 | -€9,392 | -87.7% |
| Gross operating margin | 9900 | €44,185 | €90,731 | +€46,546 | +105% |
| Operating profit (loss) | 9901 | €28,503 | €72,733 | +€44,229 | +155% |
| Financial charges | 65/66B | €14,278 | €8,627 | -€5,651 | -39.6% |
| Recurring financial charges | 65 | €14,278 | €8,627 | -€5,651 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €14,225 | €64,106 | +€49,880 | +351% |
| Income taxes | 67/77 | €5,224 | €13,340 | +€8,116 | +155% |
| Profit (loss) for the period | 9904 | €9,001 | €50,765 | +€41,764 | +464% |
| Profit (loss) for the period to be appropriated | 9905 | €9,001 | €50,765 | +€41,764 | +464% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.