Aerts Laura 95: what changed
Aerts Laura 95
Largest movements
- Cash +€36,147
up €36,147 (+1,384%), from €2,613 to €38,759
mainly Net result for the year (+€28,559) and Deferred charges and accrued income (+€14,834)
- Deferred charges and accrued income -€14,834
down €14,834 (-45.5%), from €32,574 to €17,740
- Reserves +€28,559
up €28,559 (+133%), from €21,478 to €50,037
- Tax, wage and social debts -€8,854
down €8,854 (-100%), from €8,854 to €0
of which Taxes: -€7,285
- Other debts +€1,075
up €1,075 (+79.3%), from €1,355 to €2,430
- Gross operating margin +€11,260
up €11,260 (+38.7%), from €29,108 to €40,368
- Taxes +€3,389
up €3,389 (+46.8%), from €7,242 to €10,631
- Financial charges +€439
new in 2025: €439
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,186 | €56,499 | +€21,313 | +60.6% |
| Current assets | 29/58 | €35,186 | €56,499 | +€21,313 | +60.6% |
| Cash at bank and in hand | 54/58 | €2,613 | €38,759 | +€36,147 | +1,384% |
| Deferred charges and accrued income | 490/1 | €32,574 | €17,740 | -€14,834 | -45.5% |
| Total equity and liabilities | 10/49 | €35,186 | €56,499 | +€21,313 | +60.6% |
| Equity | 10/15 | €24,478 | €53,037 | +€28,559 | +117% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,478 | €50,037 | +€28,559 | +133% |
| Distributable reserves | 133 | €21,478 | €50,037 | +€28,559 | +133% |
| Amounts payable | 17/49 | €10,708 | €3,463 | -€7,245 | -67.7% |
| Amounts payable within one year | 42/48 | €10,708 | €3,463 | -€7,245 | -67.7% |
| Trade debts | 44 | €499 | €1,032 | +€533 | +107% |
| Suppliers | 440/4 | €499 | €1,032 | +€533 | +107% |
| Taxes, remuneration and social security | 45 | €8,854 | €0 | -€8,854 | -100% |
| Taxes | 450/3 | €7,285 | €0 | -€7,285 | -100% |
| Remuneration and social security | 454/9 | €1,568 | €0 | -€1,568 | -100% |
| Other amounts payable | 47/48 | €1,355 | €2,430 | +€1,075 | +79.3% |
| Other operating charges | 640/8 | €387 | €740 | +€353 | +91.1% |
| Gross operating margin | 9900 | €29,108 | €40,368 | +€11,260 | +38.7% |
| Operating profit (loss) | 9901 | €28,721 | €39,628 | +€10,908 | +38.0% |
| Financial charges | 65/66B | - | €439 | +€439 | |
| Recurring financial charges | 65 | - | €439 | +€439 | |
| Profit (loss) for the period before taxes | 9903 | €28,721 | €39,190 | +€10,469 | +36.5% |
| Income taxes | 67/77 | €7,242 | €10,631 | +€3,389 | +46.8% |
| Profit (loss) for the period | 9904 | €21,478 | €28,559 | +€7,080 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,478 | €28,559 | +€7,080 | +33.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.