LAKEROCK: 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.
LAKEROCK
Largest movements
- Cash -€17,985
down €17,985 (-49.4%), from €36,421 to €18,437
mainly Provisions (-€60,600) and Tax, wage and social debts (-€21,660)
- Tangible fixed assets -€15,199
down €15,199 (-27.9%), from €54,459 to €39,260
of which Furniture and vehicles: -€15,827
- Provisions -€60,600
down €60,600 (-100%), from €60,600 to €0
- Profit (loss) carried forward +€60,058
up €60,058 (+600%), from €10,014 to €70,072
- Tax, wage and social debts -€21,660
down €21,660 (-97.1%), from €22,308 to €647
of which Taxes: -€21,660
- Trade debts -€9,342
down €9,342 (-85.5%), from €10,926 to €1,584
- Financial charges -€64,424
down €64,424, from €61,107 to -€3,318
- Gross operating margin -€21,521
down €21,521 (-21.4%), from €100,550 to €79,028
- Taxes -€13,802
down €13,802 (-78.8%), from €17,507 to €3,705
- Other operating charges -€13,266
down €13,266 (-91.5%), from €14,496 to €1,230
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 | €247,352 | €213,614 | -€33,738 | -13.6% |
| Fixed assets | 21/28 | €54,459 | €39,260 | -€15,199 | -27.9% |
| Tangible fixed assets | 22/27 | €54,459 | €39,260 | -€15,199 | -27.9% |
| Plant, machinery and equipment | 23 | €1,171 | €2,938 | +€1,766 | +151% |
| Furniture and vehicles | 24 | €44,064 | €28,237 | -€15,827 | -35.9% |
| Other tangible fixed assets | 26 | €9,224 | €8,085 | -€1,139 | -12.3% |
| Current assets | 29/58 | €192,892 | €174,354 | -€18,539 | -9.6% |
| Amounts receivable within one year | 40/41 | €155,590 | €154,989 | -€602 | -0.4% |
| Trade receivables | 40 | €155,590 | €150,113 | -€5,477 | -3.5% |
| Other amounts receivable | 41 | - | €4,876 | +€4,876 | |
| Cash at bank and in hand | 54/58 | €36,421 | €18,437 | -€17,985 | -49.4% |
| Deferred charges and accrued income | 490/1 | €881 | €928 | +€48 | +5.4% |
| Total equity and liabilities | 10/49 | €247,352 | €213,614 | -€33,738 | -13.6% |
| Equity | 10/15 | €12,514 | €72,572 | +€60,058 | +480% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,014 | €70,072 | +€60,058 | +600% |
| Provisions and deferred taxes | 16 | €60,600 | €0 | -€60,600 | -100% |
| Provisions for liabilities and charges | 160/5 | €60,600 | €0 | -€60,600 | -100% |
| Other liabilities and charges | 164/5 | €60,600 | €0 | -€60,600 | -100% |
| Amounts payable | 17/49 | €174,238 | €141,041 | -€33,196 | -19.1% |
| Amounts payable within one year | 42/48 | €174,238 | €141,041 | -€33,196 | -19.1% |
| Trade debts | 44 | €10,926 | €1,584 | -€9,342 | -85.5% |
| Suppliers | 440/4 | €10,926 | €1,584 | -€9,342 | -85.5% |
| Taxes, remuneration and social security | 45 | €22,308 | €647 | -€21,660 | -97.1% |
| Taxes | 450/3 | €22,308 | €647 | -€21,660 | -97.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €141,004 | €138,810 | -€2,194 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,178 | €17,353 | +€175 | +1.0% |
| Other operating charges | 640/8 | €14,496 | €1,230 | -€13,266 | -91.5% |
| Gross operating margin | 9900 | €100,550 | €79,028 | -€21,521 | -21.4% |
| Operating profit (loss) | 9901 | €68,876 | €60,446 | -€8,431 | -12.2% |
| Financial income | 75/76B | €101 | €0 | -€100 | -99.9% |
| Recurring financial income | 75 | €101 | €0 | -€100 | -99.9% |
| Financial charges | 65/66B | €61,107 | -€3,318 | -€64,424 | |
| Recurring financial charges | 65 | €61,107 | -€3,318 | -€64,424 | |
| Profit (loss) for the period before taxes | 9903 | €7,870 | €63,763 | +€55,893 | +710% |
| Income taxes | 67/77 | €17,507 | €3,705 | -€13,802 | -78.8% |
| Profit (loss) for the period | 9904 | -€9,637 | €60,058 | +€69,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,637 | €60,058 | +€69,695 |
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 24 October 2026 via checked.be.