Laswerken Jens: 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.
Laswerken Jens
Largest movements
- Receivables within one year +€10,770
up €10,770 (+34.8%), from €30,958 to €41,728
- Tangible fixed assets -€4,537
down €4,537 (-18.1%), from €25,026 to €20,489
of which Furniture and vehicles: -€5,283
- Stocks and contracts +€4,199
up €4,199 (+48.8%), from €8,600 to €12,799
- Other debts +€37,598
up €37,598 (+591%), from €6,361 to €43,959
- Profit (loss) carried forward -€23,471
down €23,471 (-73.0%), from €32,160 to €8,689
- Debts after one year -€4,450
down €4,450 (-29.8%), from €14,926 to €10,476
- Trade debts -€2,084
down €2,084 (-47.9%), from €4,354 to €2,270
- Tax, wage and social debts +€1,750
up €1,750 (+44.0%), from €3,975 to €5,725
- Gross operating margin -€9,689
down €9,689 (-28.4%), from €34,166 to €24,477
- Depreciation +€2,355
up €2,355 (+19.6%), from €11,988 to €14,343
- Taxes -€1,678
down €1,678 (-48.3%), from €3,472 to €1,794
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 | €73,125 | €83,492 | +€10,367 | +14.2% |
| Fixed assets | 21/28 | €29,526 | €24,989 | -€4,537 | -15.4% |
| Tangible fixed assets | 22/27 | €25,026 | €20,489 | -€4,537 | -18.1% |
| Plant, machinery and equipment | 23 | €8,737 | €9,483 | +€746 | +8.5% |
| Furniture and vehicles | 24 | €16,289 | €11,006 | -€5,283 | -32.4% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €43,599 | €58,503 | +€14,904 | +34.2% |
| Stocks and contracts in progress | 3 | €8,600 | €12,799 | +€4,199 | +48.8% |
| Stocks | 30/36 | €8,600 | €12,799 | +€4,199 | +48.8% |
| Amounts receivable within one year | 40/41 | €30,958 | €41,728 | +€10,770 | +34.8% |
| Trade receivables | 40 | €30,958 | €41,728 | +€10,770 | +34.8% |
| Cash at bank and in hand | 54/58 | €4,041 | €3,976 | -€65 | -1.6% |
| Total equity and liabilities | 10/49 | €73,125 | €83,492 | +€10,367 | +14.2% |
| Equity | 10/15 | €37,160 | €13,689 | -€23,471 | -63.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,160 | €8,689 | -€23,471 | -73.0% |
| Amounts payable | 17/49 | €35,965 | €69,803 | +€33,838 | +94.1% |
| Amounts payable after more than one year | 17 | €14,926 | €10,476 | -€4,450 | -29.8% |
| Financial debts | 170/4 | €14,926 | €10,476 | -€4,450 | -29.8% |
| Amounts payable within one year | 42/48 | €18,993 | €56,403 | +€37,410 | +197% |
| Current portion of amounts payable after more than one year | 42 | €4,303 | €4,449 | +€146 | +3.4% |
| Trade debts | 44 | €4,354 | €2,270 | -€2,084 | -47.9% |
| Suppliers | 440/4 | €4,354 | €2,270 | -€2,084 | -47.9% |
| Taxes, remuneration and social security | 45 | €3,975 | €5,725 | +€1,750 | +44.0% |
| Taxes | 450/3 | €3,975 | €5,725 | +€1,750 | +44.0% |
| Other amounts payable | 47/48 | €6,361 | €43,959 | +€37,598 | +591% |
| Accrued charges and deferred income | 492/3 | €2,046 | €2,924 | +€878 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,988 | €14,343 | +€2,355 | +19.6% |
| Other operating charges | 640/8 | €453 | €336 | -€117 | -25.8% |
| Non-recurring operating charges | 66A | €3,272 | - | -€3,272 | |
| Gross operating margin | 9900 | €34,166 | €24,477 | -€9,689 | -28.4% |
| Operating profit (loss) | 9901 | €18,453 | €9,798 | -€8,655 | -46.9% |
| Financial charges | 65/66B | €1,336 | €1,475 | +€139 | +10.4% |
| Recurring financial charges | 65 | €1,336 | €1,475 | +€139 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €17,117 | €8,323 | -€8,794 | -51.4% |
| Income taxes | 67/77 | €3,472 | €1,794 | -€1,678 | -48.3% |
| Profit (loss) for the period | 9904 | €13,645 | €6,529 | -€7,116 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,645 | €6,529 | -€7,116 | -52.2% |
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.