LAS & CONSTRUCTIE STIJN: 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.
LAS & CONSTRUCTIE STIJN
Largest movements
- Receivables within one year +€53,660
up €53,660 (+418%), from €12,839 to €66,499
of which Trade receivables: +€46,990
- Cash -€38,226
no longer reported in 2024 (was €38,226)
mainly Receivables within one year (-€53,660) and Debts after one year (-€43,333)
- Tangible fixed assets -€25,180
down €25,180 (-23.3%), from €107,838 to €82,658
of which Plant, machinery and equipment: -€26,330
- Deferred charges and accrued income +€1,995
new in 2024: €1,995
- Debts after one year -€43,333
down €43,333 (-88.9%), from €48,722 to €5,389
- Other debts +€26,769
up €26,769 (+37.5%), from €71,321 to €98,090
- Tax, wage and social debts +€5,238
new in 2024: €5,238
- Profit (loss) carried forward +€4,198
up €4,198 (+85.6%), from €4,904 to €9,102
- Trade debts -€2,956
no longer reported in 2024 (was €2,956)
- Financial charges +€4,298
up €4,298 (+1,672%), from €257 to €4,555
- Gross operating margin -€2,839
down €2,839 (-7.2%), from €39,392 to €36,553
- Depreciation +€2,744
up €2,744 (+11.5%), from €23,813 to €26,557
- Taxes +€1,102
new in 2024: €1,102
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 | €158,903 | €151,152 | -€7,751 | -4.9% |
| Fixed assets | 21/28 | €107,838 | €82,658 | -€25,180 | -23.3% |
| Tangible fixed assets | 22/27 | €107,838 | €82,658 | -€25,180 | -23.3% |
| Plant, machinery and equipment | 23 | €107,838 | €81,508 | -€26,330 | -24.4% |
| Furniture and vehicles | 24 | - | €1,150 | +€1,150 | |
| Current assets | 29/58 | €51,065 | €68,494 | +€17,429 | +34.1% |
| Amounts receivable within one year | 40/41 | €12,839 | €66,499 | +€53,660 | +418% |
| Trade receivables | 40 | €9,933 | €56,923 | +€46,990 | +473% |
| Other amounts receivable | 41 | €2,906 | €9,576 | +€6,670 | +230% |
| Cash at bank and in hand | 54/58 | €38,226 | - | -€38,226 | |
| Deferred charges and accrued income | 490/1 | - | €1,995 | +€1,995 | |
| Total equity and liabilities | 10/49 | €158,903 | €151,152 | -€7,751 | -4.9% |
| Equity | 10/15 | €19,904 | €24,102 | +€4,198 | +21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,904 | €9,102 | +€4,198 | +85.6% |
| Amounts payable | 17/49 | €138,999 | €127,050 | -€11,949 | -8.6% |
| Amounts payable after more than one year | 17 | €48,722 | €5,389 | -€43,333 | -88.9% |
| Other amounts payable | 178/9 | €48,722 | €5,389 | -€43,333 | -88.9% |
| Amounts payable within one year | 42/48 | €90,277 | €121,661 | +€31,384 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €16,000 | €18,333 | +€2,333 | +14.6% |
| Trade debts | 44 | €2,956 | - | -€2,956 | |
| Suppliers | 440/4 | €2,956 | - | -€2,956 | |
| Taxes, remuneration and social security | 45 | - | €5,238 | +€5,238 | |
| Taxes | 450/3 | - | €5,238 | +€5,238 | |
| Other amounts payable | 47/48 | €71,321 | €98,090 | +€26,769 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,813 | €26,557 | +€2,744 | +11.5% |
| Other operating charges | 640/8 | €525 | €141 | -€384 | -73.1% |
| Gross operating margin | 9900 | €39,392 | €36,553 | -€2,839 | -7.2% |
| Operating profit (loss) | 9901 | €15,054 | €9,855 | -€5,199 | -34.5% |
| Financial income | 75/76B | €107 | - | -€107 | |
| Recurring financial income | 75 | €107 | - | -€107 | |
| Financial charges | 65/66B | €257 | €4,555 | +€4,298 | +1,672% |
| Recurring financial charges | 65 | €257 | €4,555 | +€4,298 | +1,672% |
| Profit (loss) for the period before taxes | 9903 | €14,904 | €5,300 | -€9,604 | -64.4% |
| Income taxes | 67/77 | - | €1,102 | +€1,102 | |
| Profit (loss) for the period | 9904 | €14,904 | €4,198 | -€10,706 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,904 | €4,198 | -€10,706 | -71.8% |
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 17 October 2026 via checked.be.