COMPAGNIE LAURENT: 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.
COMPAGNIE LAURENT
Largest movements
- Receivables within one year -€207,980
down €207,980 (-71.1%), from €292,473 to €84,493
of which Other amounts receivable: -€222,774
- Cash +€29,193
up €29,193 (+71.1%), from €41,056 to €70,248
mainly Receivables within one year (+€207,980) and Debts after one year (+€14,322)
- Tangible fixed assets +€13,285
up €13,285 (+85.2%), from €15,592 to €28,877
of which Other tangible fixed assets: +€27,044
- Trade debts -€75,569
down €75,569 (-80.7%), from €93,684 to €18,115
- Reserves -€56,000
down €56,000 (-52.9%), from €105,799 to €49,799
- Tax, wage and social debts -€34,269
down €34,269 (-65.1%), from €52,667 to €18,398
of which Taxes: -€33,269
- Debts after one year +€14,322
new in 2025: €14,322
- Short-term financial debts -€12,716
down €12,716 (-14.5%), from €87,716 to €75,000
of which Other loans: -€12,716
- Gross operating margin -€105,489
down €105,489, from €66,074 to -€39,415
- Taxes -€17,182
down €17,182 (-98.3%), from €17,471 to €289
- Financial income +€7,117
up €7,117 (+16,837%), from €42 to €7,159
- Other operating charges -€4,414
down €4,414 (-40.3%), from €10,952 to €6,538
- Financial charges -€3,439
down €3,439 (-27.7%), from €12,415 to €8,976
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 | €360,765 | €198,294 | -€162,471 | -45.0% |
| Fixed assets | 21/28 | €15,654 | €30,746 | +€15,092 | +96.4% |
| Intangible fixed assets | 21 | - | €1,807 | +€1,807 | |
| Tangible fixed assets | 22/27 | €15,592 | €28,877 | +€13,285 | +85.2% |
| Land and buildings | 22 | €15,179 | €0 | -€15,179 | -100% |
| Furniture and vehicles | 24 | €413 | €1,833 | +€1,420 | +344% |
| Other tangible fixed assets | 26 | - | €27,044 | +€27,044 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €345,111 | €167,548 | -€177,563 | -51.5% |
| Stocks and contracts in progress | 3 | €7,743 | €7,308 | -€435 | -5.6% |
| Stocks | 30/36 | €7,743 | €7,308 | -€435 | -5.6% |
| Amounts receivable within one year | 40/41 | €292,473 | €84,493 | -€207,980 | -71.1% |
| Trade receivables | 40 | €55,495 | €70,289 | +€14,794 | +26.7% |
| Other amounts receivable | 41 | €236,978 | €14,204 | -€222,774 | -94.0% |
| Cash at bank and in hand | 54/58 | €41,056 | €70,248 | +€29,193 | +71.1% |
| Deferred charges and accrued income | 490/1 | €3,840 | €5,499 | +€1,659 | +43.2% |
| Total equity and liabilities | 10/49 | €360,765 | €198,294 | -€162,471 | -45.0% |
| Equity | 10/15 | €124,955 | €68,964 | -€55,990 | -44.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,799 | €49,799 | -€56,000 | -52.9% |
| Distributable reserves | 133 | €105,799 | €49,799 | -€56,000 | -52.9% |
| Profit (loss) carried forward | 14 | €555 | €565 | +€10 | +1.7% |
| Amounts payable | 17/49 | €235,810 | €129,329 | -€106,481 | -45.2% |
| Amounts payable after more than one year | 17 | - | €14,322 | +€14,322 | |
| Financial debts | 170/4 | - | €14,322 | +€14,322 | |
| Amounts payable within one year | 42/48 | €235,810 | €115,008 | -€120,802 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,495 | +€3,495 | |
| Financial debts | 43 | €87,716 | €75,000 | -€12,716 | -14.5% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Other loans | 439 | €12,716 | €0 | -€12,716 | -100% |
| Trade debts | 44 | €93,684 | €18,115 | -€75,569 | -80.7% |
| Suppliers | 440/4 | €93,684 | €18,115 | -€75,569 | -80.7% |
| Advances received on contracts in progress | 46 | €1,743 | €0 | -€1,743 | -100% |
| Taxes, remuneration and social security | 45 | €52,667 | €18,398 | -€34,269 | -65.1% |
| Taxes | 450/3 | €51,667 | €18,398 | -€33,269 | -64.4% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Non-recurring operating income | 76A | €400 | €0 | -€400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,582 | €7,931 | +€1,350 | +20.5% |
| Other operating charges | 640/8 | €10,952 | €6,538 | -€4,414 | -40.3% |
| Non-recurring operating charges | 66A | €318 | €0 | -€318 | -100% |
| Gross operating margin | 9900 | €66,074 | -€39,415 | -€105,489 | |
| Operating profit (loss) | 9901 | €48,222 | -€53,885 | -€102,107 | |
| Financial income | 75/76B | €42 | €7,159 | +€7,117 | +16,837% |
| Recurring financial income | 75 | €42 | €7,159 | +€7,117 | +16,837% |
| Financial charges | 65/66B | €12,415 | €8,976 | -€3,439 | -27.7% |
| Recurring financial charges | 65 | €12,415 | €8,976 | -€3,439 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €35,849 | -€55,701 | -€91,550 | |
| Income taxes | 67/77 | €17,471 | €289 | -€17,182 | -98.3% |
| Profit (loss) for the period | 9904 | €18,378 | -€55,990 | -€74,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,378 | -€55,990 | -€74,368 |
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 22 October 2026 via checked.be.