LAUWERS: what changed
What changed
LAUWERS
NACE 01.461, Pig breeding farms
filed annual accounts (NBB)
Net result for the year
€535,753
2024 · €909,270-€373,517
Equity
€2.9m
2024 · €2.3m+€535,753
Cash
€16,768
2024 · €7,117+€9,651
Balance sheet total
€3.7m
2024 · €3.1m+€674,833
Largest movements
Assets
- Receivables within one year +€613,516
up €613,516 (+38.8%), from €1.6m to €2.2m
of which Other amounts receivable: +€569,873
- Tangible fixed assets +€40,320
up €40,320 (+10.2%), from €396,938 to €437,258
of which Plant, machinery and equipment: +€73,998
Equity and liabilities
- Reserves +€397,932
up €397,932 (+199%), from €200,000 to €597,932
of which Tax-exempt reserves: +€397,932
- Profit (loss) carried forward +€137,821
up €137,821 (+103%), from €133,239 to €271,060
- Provisions +€132,644
new in 2025: €132,644
Income statement
- Turnover -€684,291
down €684,291 (-12.4%), from €5.5m to €4.8m
- Taxes -€257,398
down €257,398 (-83.4%), from €308,561 to €51,163
- Staff costs +€128,409
up €128,409 (+59.8%), from €214,660 to €343,069
- Goods and materials -€90,913
down €90,913 (-2.5%), from €3.6m to €3.5m
of which Purchases: -€82,929
- Services and other goods +€77,659
up €77,659 (+11.5%), from €673,990 to €751,648
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€909,270
Turnover
-€684,291
Other operating income
-€32,690
Goods and materials
+€90,913
Services and other goods
-€77,659
Staff costs
-€128,409
Depreciation
+€11,131
Write-downs
-€8,372
Other operating charges
+€3,193
Other operating items
+€308,359
Financial income
+€15,979
Financial charges
+€3,574
Taxes
+€257,398
Deferred taxes and other
-€132,644
Result 2025
€535,753
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€115,265
Investment
-€105,614
Financing
€0
Cash 2024
€7,117
From operations (derived)
+€115,265
Net result for the year
+€535,753
Depreciation
+€65,293
Stocks and contracts
-€14,843
Receivables within one year
-€613,516
Deferred charges and accrued income
+€3,497
Provisions
+€132,644
Trade debts
-€24,119
Tax, wage and social debts
+€35,589
Accrued charges and deferred income
-€5,034
Investment (derived)
-€105,614
Investment in fixed assets (net)
-€105,614
Cash 2025
€16,768
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,053,851 | €3,728,684 | +€674,833 | +22.1% |
| Fixed assets | 21/28 | €396,938 | €437,258 | +€40,320 | +10.2% |
| Tangible fixed assets | 22/27 | €396,938 | €437,258 | +€40,320 | +10.2% |
| Land and buildings | 22 | €216,910 | €215,740 | -€1,169 | -0.5% |
| Plant, machinery and equipment | 23 | €147,520 | €221,518 | +€73,998 | +50.2% |
| Other tangible fixed assets | 26 | €32,508 | - | -€32,508 | |
| Current assets | 29/58 | €2,656,913 | €3,291,425 | +€634,512 | +23.9% |
| Stocks and contracts in progress | 3 | €1,061,634 | €1,076,476 | +€14,843 | +1.4% |
| Stocks | 30/36 | €1,061,634 | €1,076,476 | +€14,843 | +1.4% |
| Raw materials and consumables | 30/31 | €19,186 | €19,457 | +€272 | +1.4% |
| Work in progress | 32 | €1,042,448 | €1,057,019 | +€14,571 | +1.4% |
| Amounts receivable within one year | 40/41 | €1,579,585 | €2,193,101 | +€613,516 | +38.8% |
| Trade receivables | 40 | €308,433 | €352,076 | +€43,643 | +14.1% |
| Other amounts receivable | 41 | €1,271,152 | €1,841,025 | +€569,873 | +44.8% |
| Cash at bank and in hand | 54/58 | €7,117 | €16,768 | +€9,651 | +136% |
| Deferred charges and accrued income | 490/1 | €8,577 | €5,080 | -€3,497 | -40.8% |
| Total equity and liabilities | 10/49 | €3,053,851 | €3,728,684 | +€674,833 | +22.1% |
| Equity | 10/15 | €2,333,239 | €2,868,992 | +€535,753 | +23.0% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Reserves | 13 | €200,000 | €597,932 | +€397,932 | +199% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Legal reserve | 130 | €200,000 | €200,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €397,932 | +€397,932 | |
| Profit (loss) carried forward | 14 | €133,239 | €271,060 | +€137,821 | +103% |
| Provisions and deferred taxes | 16 | - | €132,644 | +€132,644 | |
| Deferred taxes | 168 | - | €132,644 | +€132,644 | |
| Amounts payable | 17/49 | €720,612 | €727,048 | +€6,436 | +0.9% |
| Amounts payable within one year | 42/48 | €540,397 | €551,867 | +€11,470 | +2.1% |
| Trade debts | 44 | €510,098 | €485,978 | -€24,119 | -4.7% |
| Suppliers | 440/4 | €510,098 | €485,978 | -€24,119 | -4.7% |
| Taxes, remuneration and social security | 45 | €30,299 | €65,888 | +€35,589 | +117% |
| Taxes | 450/3 | €2,355 | €3,763 | +€1,408 | +59.8% |
| Remuneration and social security | 454/9 | €27,944 | €62,125 | +€34,182 | +122% |
| Accrued charges and deferred income | 492/3 | €180,215 | €175,181 | -€5,034 | -2.8% |
| Operating income | 70/76A | €5,790,096 | €5,381,474 | -€408,623 | -7.1% |
| Turnover | 70 | €5,499,022 | €4,814,730 | -€684,291 | -12.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€256,774 | €19,278 | +€276,052 | |
| Other operating income | 74 | €73,045 | €40,355 | -€32,690 | -44.8% |
| Non-recurring operating income | 76A | €474,804 | €507,111 | +€32,307 | +6.8% |
| Operating charges | 60/66A | €4,567,489 | €4,676,691 | +€109,202 | +2.4% |
| Goods for resale, raw materials and consumables | 60 | €3,575,235 | €3,484,321 | -€90,913 | -2.5% |
| Purchases | 600/8 | €3,567,522 | €3,484,593 | -€82,929 | -2.3% |
| Change in stocks: decrease (increase) | 609 | €7,713 | -€272 | -€7,985 | |
| Services and other goods | 61 | €673,990 | €751,648 | +€77,659 | +11.5% |
| Remuneration, social security and pensions | 62 | €214,660 | €343,069 | +€128,409 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,425 | €65,293 | -€11,131 | -14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,666 | €4,707 | +€8,372 | |
| Other operating charges | 640/8 | €30,846 | €27,653 | -€3,193 | -10.4% |
| Operating profit (loss) | 9901 | €1,222,608 | €704,783 | -€517,824 | -42.4% |
| Financial income | 75/76B | €11,036 | €27,014 | +€15,979 | +145% |
| Recurring financial income | 75 | €11,036 | €27,014 | +€15,979 | +145% |
| Income from current assets | 751 | €11,035 | €27,014 | +€15,978 | +145% |
| Other financial income | 752/9 | €0 | €0 | +€0 | +69.2% |
| Financial charges | 65/66B | €15,812 | €12,238 | -€3,574 | -22.6% |
| Recurring financial charges | 65 | €15,812 | €12,238 | -€3,574 | -22.6% |
| Debt charges | 650 | €671 | €422 | -€248 | -37.0% |
| Other financial charges | 652/9 | €15,142 | €11,815 | -€3,326 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €1,217,831 | €719,559 | -€498,272 | -40.9% |
| Transfer from deferred taxes | 780 | - | €1,731 | +€1,731 | |
| Transfer to deferred taxes | 680 | - | €134,375 | +€134,375 | |
| Income taxes | 67/77 | €308,561 | €51,163 | -€257,398 | -83.4% |
| Taxes | 670/3 | €308,561 | €51,163 | -€257,398 | -83.4% |
| Profit (loss) for the period | 9904 | €909,270 | €535,753 | -€373,517 | -41.1% |
| Transfer from tax-exempt reserves | 789 | - | €5,193 | +€5,193 | |
| Transfer to tax-exempt reserves | 689 | - | €403,125 | +€403,125 | |
| Profit (loss) for the period to be appropriated | 9905 | €909,270 | €137,821 | -€771,449 | -84.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.