LR-Constructies: 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.
LR-Constructies
Largest movements
- Cash -€9,644
down €9,644 (-27.9%), from €34,532 to €24,887
mainly Net result for the year (-€29,359) and Debts after one year (-€8,771)
- Stocks and contracts +€8,439
up €8,439 (+56.7%), from €14,884 to €23,323
- Tangible fixed assets -€7,046
down €7,046 (-21.5%), from €32,733 to €25,688
of which Plant, machinery and equipment: -€5,857
- Receivables within one year -€5,574
down €5,574 (-16.2%), from €34,442 to €28,868
of which Other amounts receivable: -€14,094
- Reserves -€29,359
down €29,359 (-59.5%), from €49,336 to €19,977
- Accrued charges and deferred income +€15,000
new in 2025: €15,000
- Debts after one year -€8,771
down €8,771 (-67.1%), from €13,074 to €4,303
- Trade debts +€7,849
up €7,849 (+26.3%), from €29,841 to €37,690
- Gross operating margin -€27,781
down €27,781, from €13,462 to -€14,319
- Depreciation +€3,623
up €3,623 (+48.1%), from €7,533 to €11,155
- Other operating charges +€1,512
up €1,512 (+118%), from €1,284 to €2,795
- Financial income +€921
up €921 (+102%), from €905 to €1,826
- Financial charges -€894
down €894 (-53.1%), from €1,685 to €790
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 | €123,847 | €110,022 | -€13,825 | -11.2% |
| Fixed assets | 21/28 | €39,989 | €32,944 | -€7,046 | -17.6% |
| Tangible fixed assets | 22/27 | €32,733 | €25,688 | -€7,046 | -21.5% |
| Land and buildings | 22 | €391 | €0 | -€391 | -100% |
| Plant, machinery and equipment | 23 | €31,438 | €25,580 | -€5,857 | -18.6% |
| Furniture and vehicles | 24 | €905 | €107 | -€798 | -88.2% |
| Financial fixed assets | 28 | €7,256 | €7,256 | = | 0.0% |
| Current assets | 29/58 | €83,857 | €77,078 | -€6,779 | -8.1% |
| Stocks and contracts in progress | 3 | €14,884 | €23,323 | +€8,439 | +56.7% |
| Stocks | 30/36 | €14,884 | €23,323 | +€8,439 | +56.7% |
| Amounts receivable within one year | 40/41 | €34,442 | €28,868 | -€5,574 | -16.2% |
| Trade receivables | 40 | €12,348 | €20,868 | +€8,520 | +69.0% |
| Other amounts receivable | 41 | €22,094 | €8,000 | -€14,094 | -63.8% |
| Cash at bank and in hand | 54/58 | €34,532 | €24,887 | -€9,644 | -27.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €123,847 | €110,022 | -€13,825 | -11.2% |
| Equity | 10/15 | €57,336 | €27,977 | -€29,359 | -51.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €49,336 | €19,977 | -€29,359 | -59.5% |
| Distributable reserves | 133 | €49,336 | €19,977 | -€29,359 | -59.5% |
| Amounts payable | 17/49 | €66,511 | €82,044 | +€15,533 | +23.4% |
| Amounts payable after more than one year | 17 | €13,074 | €4,303 | -€8,771 | -67.1% |
| Financial debts | 170/4 | €13,074 | €4,303 | -€8,771 | -67.1% |
| Amounts payable within one year | 42/48 | €53,437 | €62,741 | +€9,305 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €8,513 | €8,771 | +€258 | +3.0% |
| Trade debts | 44 | €29,841 | €37,690 | +€7,849 | +26.3% |
| Suppliers | 440/4 | €29,841 | €37,690 | +€7,849 | +26.3% |
| Taxes, remuneration and social security | 45 | €15,082 | €16,220 | +€1,138 | +7.5% |
| Taxes | 450/3 | €15,082 | €16,220 | +€1,138 | +7.5% |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Accrued charges and deferred income | 492/3 | - | €15,000 | +€15,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,481 | €2,124 | +€643 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,533 | €11,155 | +€3,623 | +48.1% |
| Other operating charges | 640/8 | €1,284 | €2,795 | +€1,512 | +118% |
| Gross operating margin | 9900 | €13,462 | -€14,319 | -€27,781 | |
| Operating profit (loss) | 9901 | €3,164 | -€30,394 | -€33,558 | |
| Financial income | 75/76B | €905 | €1,826 | +€921 | +102% |
| Recurring financial income | 75 | €905 | €1,826 | +€921 | +102% |
| Financial charges | 65/66B | €1,685 | €790 | -€894 | -53.1% |
| Recurring financial charges | 65 | €1,685 | €790 | -€894 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €2,384 | -€29,359 | -€31,743 | |
| Income taxes | 67/77 | €708 | €0 | -€708 | -100% |
| Profit (loss) for the period | 9904 | €1,676 | -€29,359 | -€31,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,676 | -€29,359 | -€31,035 |
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 13 October 2026 via checked.be.