A & C Laudem: 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.
A & C Laudem
Largest movements
- Receivables within one year -€13,858
down €13,858 (-81.1%), from €17,081 to €3,223
- Tangible fixed assets -€1,776
down €1,776 (-29.0%), from €6,118 to €4,342
of which Furniture and vehicles: -€1,700
- Cash -€1,687
down €1,687 (-10.0%), from €16,860 to €15,173
mainly Other debts (-€16,465) and Contributions, distributions and other (-€6,250)
- Other debts -€16,465
down €16,465 (-65.9%), from €25,000 to €8,535
- Profit (loss) carried forward -€1,793
down €1,793 (-51.3%), from €3,493 to €1,699
- Trade debts +€1,234
up €1,234 (+141%), from €877 to €2,111
- Accrued charges and deferred income +€561
up €561 (+32.6%), from €1,720 to €2,281
- Tax, wage and social debts -€476
down €476 (-6.4%), from €7,427 to €6,951
of which Remuneration and social security: -€1,700
- Gross operating margin +€8,918
up €8,918 (+1,215%), from €734 to €9,652
- Taxes +€1,591
up €1,591 (+251%), from €633 to €2,224
- Financial income -€393
down €393 (-79.1%), from €497 to €104
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 | €40,517 | €23,578 | -€16,939 | -41.8% |
| Fixed assets | 21/28 | €6,118 | €4,342 | -€1,776 | -29.0% |
| Tangible fixed assets | 22/27 | €6,118 | €4,342 | -€1,776 | -29.0% |
| Furniture and vehicles | 24 | €4,779 | €3,079 | -€1,700 | -35.6% |
| Other tangible fixed assets | 26 | €1,339 | €1,263 | -€76 | -5.7% |
| Current assets | 29/58 | €34,399 | €19,236 | -€15,163 | -44.1% |
| Amounts receivable within one year | 40/41 | €17,081 | €3,223 | -€13,858 | -81.1% |
| Other amounts receivable | 41 | €17,081 | €3,223 | -€13,858 | -81.1% |
| Cash at bank and in hand | 54/58 | €16,860 | €15,173 | -€1,687 | -10.0% |
| Deferred charges and accrued income | 490/1 | €458 | €840 | +€382 | +83.3% |
| Total equity and liabilities | 10/49 | €40,517 | €23,578 | -€16,939 | -41.8% |
| Equity | 10/15 | €5,493 | €3,699 | -€1,793 | -32.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,493 | €1,699 | -€1,793 | -51.3% |
| Amounts payable | 17/49 | €35,024 | €19,878 | -€15,145 | -43.2% |
| Amounts payable within one year | 42/48 | €33,304 | €17,597 | -€15,706 | -47.2% |
| Trade debts | 44 | €877 | €2,111 | +€1,234 | +141% |
| Suppliers | 440/4 | €877 | €2,111 | +€1,234 | +141% |
| Taxes, remuneration and social security | 45 | €7,427 | €6,951 | -€476 | -6.4% |
| Taxes | 450/3 | €5,727 | €6,951 | +€1,224 | +21.4% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €25,000 | €8,535 | -€16,465 | -65.9% |
| Accrued charges and deferred income | 492/3 | €1,720 | €2,281 | +€561 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,776 | €1,776 | = | 0.0% |
| Other operating charges | 640/8 | €1,256 | €1,210 | -€46 | -3.7% |
| Gross operating margin | 9900 | €734 | €9,652 | +€8,918 | +1,215% |
| Operating profit (loss) | 9901 | -€2,298 | €6,666 | +€8,964 | |
| Financial income | 75/76B | €497 | €104 | -€393 | -79.1% |
| Recurring financial income | 75 | €497 | €104 | -€393 | -79.1% |
| Financial charges | 65/66B | €90 | €90 | +€0 | 0.0% |
| Recurring financial charges | 65 | €90 | €90 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,890 | €6,680 | +€8,571 | |
| Income taxes | 67/77 | €633 | €2,224 | +€1,591 | +251% |
| Profit (loss) for the period | 9904 | -€2,523 | €4,457 | +€6,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,523 | €4,457 | +€6,980 |
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 18 October 2026 via checked.be.