CHEZ LAURETTE SPA: what changed
CHEZ LAURETTE SPA
Largest movements
- Tangible fixed assets +€12,345
up €12,345 (+19.5%), from €63,395 to €75,740
of which Furniture and vehicles: +€7,917
- Receivables within one year -€9,071
down €9,071 (-64.8%), from €14,001 to €4,930
- Cash -€1,672
down €1,672 (-16.5%), from €10,106 to €8,434
mainly Investment in fixed assets (net) (-€30,010) and Trade debts (-€11,197)
- Profit (loss) carried forward +€30,440
up €30,440 (+504%), from €6,042 to €36,483
- Trade debts -€11,197
down €11,197 (-25.8%), from €43,398 to €32,200
- Other debts -€10,922
down €10,922 (-80.8%), from €13,519 to €2,597
- Tax, wage and social debts -€6,803
down €6,803 (-15.4%), from €44,139 to €37,336
of which Remuneration and social security: -€18,919
- Debts after one year +€2,000
new in 2025: €2,000
- Gross operating margin +€51,681
up €51,681 (+32.4%), from €159,311 to €210,991
- Staff costs +€16,719
up €16,719 (+13.7%), from €122,413 to €139,132
- Taxes +€11,600
up €11,600 (+393%), from €2,950 to €14,549
- Depreciation +€4,642
up €4,642 (+35.6%), from €13,023 to €17,665
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 | €113,481 | €115,616 | +€2,135 | +1.9% |
| Fixed assets | 21/28 | €63,395 | €75,740 | +€12,345 | +19.5% |
| Tangible fixed assets | 22/27 | €63,395 | €75,740 | +€12,345 | +19.5% |
| Land and buildings | 22 | €1,500 | €1,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €686 | €4,562 | +€3,876 | +565% |
| Furniture and vehicles | 24 | €19,223 | €27,141 | +€7,917 | +41.2% |
| Other tangible fixed assets | 26 | €41,986 | €42,538 | +€551 | +1.3% |
| Current assets | 29/58 | €50,086 | €39,875 | -€10,210 | -20.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,800 | €4,350 | -€450 | -9.4% |
| Stocks | 30/36 | €4,800 | €4,350 | -€450 | -9.4% |
| Amounts receivable within one year | 40/41 | €14,001 | €4,930 | -€9,071 | -64.8% |
| Trade receivables | 40 | €14,001 | €4,930 | -€9,071 | -64.8% |
| Cash at bank and in hand | 54/58 | €10,106 | €8,434 | -€1,672 | -16.5% |
| Deferred charges and accrued income | 490/1 | €1,179 | €2,161 | +€982 | +83.3% |
| Total equity and liabilities | 10/49 | €113,481 | €115,616 | +€2,135 | +1.9% |
| Equity | 10/15 | €11,042 | €41,483 | +€30,440 | +276% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,042 | €36,483 | +€30,440 | +504% |
| Amounts payable | 17/49 | €102,439 | €74,133 | -€28,306 | -27.6% |
| Amounts payable after more than one year | 17 | - | €2,000 | +€2,000 | |
| Financial debts | 170/4 | - | €2,000 | +€2,000 | |
| Amounts payable within one year | 42/48 | €101,055 | €72,133 | -€28,922 | -28.6% |
| Trade debts | 44 | €43,398 | €32,200 | -€11,197 | -25.8% |
| Suppliers | 440/4 | €43,398 | €32,200 | -€11,197 | -25.8% |
| Taxes, remuneration and social security | 45 | €44,139 | €37,336 | -€6,803 | -15.4% |
| Taxes | 450/3 | €14,510 | €26,625 | +€12,116 | +83.5% |
| Remuneration and social security | 454/9 | €29,629 | €10,711 | -€18,919 | -63.9% |
| Other amounts payable | 47/48 | €13,519 | €2,597 | -€10,922 | -80.8% |
| Accrued charges and deferred income | 492/3 | €1,383 | - | -€1,383 | |
| Remuneration, social security and pensions | 62 | €122,413 | €139,132 | +€16,719 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,023 | €17,665 | +€4,642 | +35.6% |
| Other operating charges | 640/8 | €5,863 | €7,373 | +€1,510 | +25.7% |
| Gross operating margin | 9900 | €159,311 | €210,991 | +€51,681 | +32.4% |
| Operating profit (loss) | 9901 | €18,011 | €46,821 | +€28,810 | +160% |
| Financial income | 75/76B | €420 | €480 | +€60 | +14.3% |
| Recurring financial income | 75 | €420 | €480 | +€60 | +14.3% |
| Financial charges | 65/66B | €1,750 | €2,311 | +€562 | +32.1% |
| Recurring financial charges | 65 | €1,750 | €2,311 | +€562 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €16,681 | €44,990 | +€28,309 | +170% |
| Income taxes | 67/77 | €2,950 | €14,549 | +€11,600 | +393% |
| Profit (loss) for the period | 9904 | €13,732 | €30,440 | +€16,709 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €13,732 | €30,440 | +€16,709 | +122% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.