'T LAER ENGINEERING B&B: 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.
'T LAER ENGINEERING B&B
Largest movements
- Cash +€49,089
up €49,089 (+24.9%), from €197,465 to €246,554
mainly Net result for the year (+€48,015) and Depreciation (+€10,924)
- Tangible fixed assets -€6,068
down €6,068 (-28.4%), from €21,335 to €15,267
of which Furniture and vehicles: -€5,665
- Reserves +€48,015
up €48,015 (+23.9%), from €201,154 to €249,169
of which Distributable reserves: +€48,015
- Tax, wage and social debts -€5,298
down €5,298 (-33.7%), from €15,712 to €10,414
of which Taxes: -€5,298
- Gross operating margin +€10,102
up €10,102 (+14.6%), from €69,263 to €79,366
- Taxes +€3,435
up €3,435 (+21.4%), from €16,082 to €19,516
- Depreciation -€1,844
down €1,844 (-14.4%), from €12,768 to €10,924
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 | €238,272 | €281,127 | +€42,854 | +18.0% |
| Fixed assets | 21/28 | €21,335 | €15,267 | -€6,068 | -28.4% |
| Tangible fixed assets | 22/27 | €21,335 | €15,267 | -€6,068 | -28.4% |
| Plant, machinery and equipment | 23 | €2,332 | €1,929 | -€403 | -17.3% |
| Furniture and vehicles | 24 | €19,003 | €13,337 | -€5,665 | -29.8% |
| Current assets | 29/58 | €216,937 | €265,860 | +€48,922 | +22.6% |
| Amounts receivable within one year | 40/41 | €17,813 | €18,708 | +€895 | +5.0% |
| Trade receivables | 40 | €17,723 | €18,649 | +€926 | +5.2% |
| Other amounts receivable | 41 | €89 | €59 | -€31 | -34.4% |
| Cash at bank and in hand | 54/58 | €197,465 | €246,554 | +€49,089 | +24.9% |
| Deferred charges and accrued income | 490/1 | €1,660 | €598 | -€1,062 | -64.0% |
| Total equity and liabilities | 10/49 | €238,272 | €281,127 | +€42,854 | +18.0% |
| Equity | 10/15 | €207,354 | €255,369 | +€48,015 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,154 | €249,169 | +€48,015 | +23.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €201,154 | €249,169 | +€48,015 | +23.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €30,919 | €25,758 | -€5,161 | -16.7% |
| Amounts payable within one year | 42/48 | €30,919 | €25,758 | -€5,161 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,179 | €1,820 | +€641 | +54.3% |
| Suppliers | 440/4 | €1,179 | €1,820 | +€641 | +54.3% |
| Taxes, remuneration and social security | 45 | €15,712 | €10,414 | -€5,298 | -33.7% |
| Taxes | 450/3 | €15,712 | €10,414 | -€5,298 | -33.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,027 | €13,523 | -€503 | -3.6% |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,768 | €10,924 | -€1,844 | -14.4% |
| Other operating charges | 640/8 | €696 | €718 | +€22 | +3.1% |
| Gross operating margin | 9900 | €69,263 | €79,366 | +€10,102 | +14.6% |
| Operating profit (loss) | 9901 | €55,799 | €67,723 | +€11,925 | +21.4% |
| Financial income | 75/76B | €0 | €1 | +€0 | +4,900% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +4,900% |
| Financial charges | 65/66B | €259 | €192 | -€67 | -25.9% |
| Recurring financial charges | 65 | €259 | €192 | -€67 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €55,539 | €67,531 | +€11,992 | +21.6% |
| Income taxes | 67/77 | €16,082 | €19,516 | +€3,435 | +21.4% |
| Profit (loss) for the period | 9904 | €39,457 | €48,015 | +€8,558 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,457 | €48,015 | +€8,558 | +21.7% |
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 22 October 2026 via checked.be.