Chez Laurélie: 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.
"Chez Laurélie"
Largest movements
- Cash -€2,865
down €2,865 (-38.7%), from €7,410 to €4,545
mainly Trade debts (-€3,172) and Net result for the year (-€3,065)
- Deferred charges and accrued income -€1,812
down €1,812 (-75.8%), from €2,393 to €580
- Receivables within one year -€1,658
down €1,658 (-37.3%), from €4,447 to €2,789
of which Trade receivables: -€1,484
- Stocks and contracts +€861
up €861 (+20.0%), from €4,315 to €5,177
- Trade debts -€3,172
down €3,172 (-61.8%), from €5,129 to €1,957
- Profit (loss) carried forward -€3,065
down €3,065 (-33.4%), from -€9,166 to -€12,230
- Tax, wage and social debts +€2,573
up €2,573 (+63.7%), from €4,041 to €6,614
of which Remuneration and social security: +€2,252
- Other debts -€1,924
no longer reported in 2025 (was €1,924)
- Staff costs +€6,514
up €6,514 (+116%), from €5,603 to €12,117
- Gross operating margin -€2,855
down €2,855 (-18.4%), from €15,482 to €12,627
- Financial income -€759
down €759 (-99.7%), from €761 to €3
- Depreciation +€324
up €324 (+34.4%), from €942 to €1,266
- Taxes -€281
down €281 (-58.1%), from €484 to €203
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 | €21,929 | €16,341 | -€5,588 | -25.5% |
| Fixed assets | 21/28 | €3,363 | €3,250 | -€114 | -3.4% |
| Tangible fixed assets | 22/27 | €2,953 | €2,839 | -€114 | -3.8% |
| Plant, machinery and equipment | 23 | €820 | €377 | -€443 | -54.0% |
| Furniture and vehicles | 24 | €2,132 | €2,462 | +€329 | +15.4% |
| Financial fixed assets | 28 | €411 | €411 | = | 0.0% |
| Current assets | 29/58 | €18,565 | €13,091 | -€5,474 | -29.5% |
| Stocks and contracts in progress | 3 | €4,315 | €5,177 | +€861 | +20.0% |
| Stocks | 30/36 | €4,315 | €5,177 | +€861 | +20.0% |
| Amounts receivable within one year | 40/41 | €4,447 | €2,789 | -€1,658 | -37.3% |
| Trade receivables | 40 | €3,676 | €2,191 | -€1,484 | -40.4% |
| Other amounts receivable | 41 | €771 | €598 | -€174 | -22.5% |
| Cash at bank and in hand | 54/58 | €7,410 | €4,545 | -€2,865 | -38.7% |
| Deferred charges and accrued income | 490/1 | €2,393 | €580 | -€1,812 | -75.8% |
| Total equity and liabilities | 10/49 | €21,929 | €16,341 | -€5,588 | -25.5% |
| Equity | 10/15 | €10,834 | €7,770 | -€3,065 | -28.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,166 | -€12,230 | -€3,065 | -33.4% |
| Amounts payable | 17/49 | €11,094 | €8,571 | -€2,523 | -22.7% |
| Amounts payable within one year | 42/48 | €11,094 | €8,571 | -€2,523 | -22.7% |
| Trade debts | 44 | €5,129 | €1,957 | -€3,172 | -61.8% |
| Suppliers | 440/4 | €5,129 | €1,957 | -€3,172 | -61.8% |
| Taxes, remuneration and social security | 45 | €4,041 | €6,614 | +€2,573 | +63.7% |
| Taxes | 450/3 | €3,631 | €3,952 | +€321 | +8.8% |
| Remuneration and social security | 454/9 | €409 | €2,662 | +€2,252 | +550% |
| Other amounts payable | 47/48 | €1,924 | - | -€1,924 | |
| Remuneration, social security and pensions | 62 | €5,603 | €12,117 | +€6,514 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €942 | €1,266 | +€324 | +34.4% |
| Other operating charges | 640/8 | €1,679 | €1,928 | +€249 | +14.8% |
| Gross operating margin | 9900 | €15,482 | €12,627 | -€2,855 | -18.4% |
| Operating profit (loss) | 9901 | €7,258 | -€2,684 | -€9,942 | |
| Financial income | 75/76B | €761 | €3 | -€759 | -99.7% |
| Recurring financial income | 75 | €761 | €3 | -€759 | -99.7% |
| Financial charges | 65/66B | €135 | €180 | +€46 | +34.2% |
| Recurring financial charges | 65 | €135 | €180 | +€46 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €7,884 | -€2,862 | -€10,746 | |
| Income taxes | 67/77 | €484 | €203 | -€281 | -58.1% |
| Profit (loss) for the period | 9904 | €7,401 | -€3,065 | -€10,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,401 | -€3,065 | -€10,465 |
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 26 October 2026 via checked.be.