Laswerken Ceusters: 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.
Laswerken Ceusters
Largest movements
- Receivables within one year -€18,201
down €18,201 (-40.7%), from €44,698 to €26,498
of which Trade receivables: -€22,433
- Stocks and contracts +€14,000
up €14,000 (+58.3%), from €24,000 to €38,000
- Tangible fixed assets +€1,323
up €1,323 (+31.3%), from €4,224 to €5,547
of which Plant, machinery and equipment: +€1,651
- Debts after one year -€4,595
down €4,595 (-23.1%), from €19,862 to €15,267
- Tax, wage and social debts +€3,822
up €3,822 (+55.9%), from €6,843 to €10,665
of which Remuneration and social security: +€5,036
- Trade debts -€3,069
down €3,069 (-7.0%), from €43,745 to €40,675
- Profit (loss) carried forward +€1,184
up €1,184 (+104.8%), from €1,130 to €2,315
- Staff costs -€6,439
down €6,439 (-13.0%), from €49,556 to €43,117
- Gross operating margin -€4,428
down €4,428 (-8.3%), from €53,340 to €48,912
- Financial charges +€1,481
up €1,481 (+183.3%), from €808 to €2,289
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.
Cash bridge derived
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 | €79,741 | €77,518 | -€2,224 | -2.8% |
| Fixed assets | 21/28 | €4,224 | €5,547 | +€1,323 | +31.3% |
| Tangible fixed assets | 22/27 | €4,224 | €5,547 | +€1,323 | +31.3% |
| Plant, machinery and equipment | 23 | €2,816 | €4,467 | +€1,651 | +58.7% |
| Furniture and vehicles | 24 | €1,409 | €1,080 | -€328 | -23.3% |
| Current assets | 29/58 | €75,517 | €71,970 | -€3,547 | -4.7% |
| Stocks and contracts in progress | 3 | €24,000 | €38,000 | +€14,000 | +58.3% |
| Contracts in progress | 37 | €24,000 | €38,000 | +€14,000 | +58.3% |
| Amounts receivable within one year | 40/41 | €44,698 | €26,498 | -€18,201 | -40.7% |
| Trade receivables | 40 | €34,440 | €12,007 | -€22,433 | -65.1% |
| Other amounts receivable | 41 | €10,258 | €14,490 | +€4,232 | +41.3% |
| Cash at bank and in hand | 54/58 | €6,359 | €6,985 | +€626 | +9.9% |
| Deferred charges and accrued income | 490/1 | €460 | €488 | +€28 | +6.0% |
| Total equity and liabilities | 10/49 | €79,741 | €77,518 | -€2,224 | -2.8% |
| Equity | 10/15 | €3,130 | €4,315 | +€1,184 | +37.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,130 | €2,315 | +€1,184 | +104.8% |
| Amounts payable | 17/49 | €76,611 | €73,203 | -€3,408 | -4.4% |
| Amounts payable after more than one year | 17 | €19,862 | €15,267 | -€4,595 | -23.1% |
| Financial debts | 170/4 | €19,862 | €15,267 | -€4,595 | -23.1% |
| Amounts payable within one year | 42/48 | €56,748 | €57,936 | +€1,187 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €4,161 | €4,595 | +€435 | +10.5% |
| Trade debts | 44 | €43,745 | €40,675 | -€3,069 | -7.0% |
| Suppliers | 440/4 | €43,745 | €40,675 | -€3,069 | -7.0% |
| Taxes, remuneration and social security | 45 | €6,843 | €10,665 | +€3,822 | +55.9% |
| Taxes | 450/3 | €3,239 | €2,025 | -€1,214 | -37.5% |
| Remuneration and social security | 454/9 | €3,604 | €8,640 | +€5,036 | +139.7% |
| Other amounts payable | 47/48 | €2,001 | €2,001 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €49,556 | €43,117 | -€6,439 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €938 | €1,102 | +€164 | +17.4% |
| Other operating charges | 640/8 | €373 | €328 | -€45 | -12.1% |
| Gross operating margin | 9900 | €53,340 | €48,912 | -€4,428 | -8.3% |
| Operating profit (loss) | 9901 | €2,472 | €4,365 | +€1,892 | +76.5% |
| Financial income | 75/76B | €44 | €32 | -€12 | -27.3% |
| Recurring financial income | 75 | €44 | €32 | -€12 | -27.3% |
| Financial charges | 65/66B | €808 | €2,289 | +€1,481 | +183.3% |
| Recurring financial charges | 65 | €808 | €2,289 | +€1,481 | +183.3% |
| Profit (loss) for the period before taxes | 9903 | €1,708 | €2,107 | +€399 | +23.4% |
| Income taxes | 67/77 | €728 | €923 | +€195 | +26.8% |
| Profit (loss) for the period | 9904 | €980 | €1,184 | +€204 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €980 | €1,184 | +€204 | +20.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.