DE LAURIER: 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.
DE LAURIER
Largest movements
- Tangible fixed assets +€15,604
up €15,604 (+69.0%), from €22,617 to €38,221
of which Plant, machinery and equipment: +€21,266
- Cash -€1,425
down €1,425 (-26.7%), from €5,333 to €3,908
mainly Investment in fixed assets (net) (-€28,140) and Net result for the year (-€10,402)
- Other debts +€27,082
up €27,082 (+220%), from €12,311 to €39,393
- Profit (loss) carried forward -€10,402
down €10,402, from €6,933 to -€3,469
- Tax, wage and social debts -€3,039
down €3,039 (-99.6%), from €3,050 to €11
- Gross operating margin -€31,762
down €31,762 (-75.2%), from €42,210 to €10,448
- Staff costs -€16,989
down €16,989 (-67.1%), from €25,304 to €8,314
- Depreciation +€3,767
up €3,767 (+43.0%), from €8,769 to €12,536
- Other operating charges -€878
no longer reported in 2025 (was €878)
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 | €42,745 | €56,386 | +€13,641 | +31.9% |
| Fixed assets | 21/28 | €22,617 | €38,221 | +€15,604 | +69.0% |
| Tangible fixed assets | 22/27 | €22,617 | €38,221 | +€15,604 | +69.0% |
| Plant, machinery and equipment | 23 | €5,631 | €26,897 | +€21,266 | +378% |
| Furniture and vehicles | 24 | €16,986 | €11,324 | -€5,662 | -33.3% |
| Current assets | 29/58 | €20,128 | €18,165 | -€1,963 | -9.8% |
| Stocks and contracts in progress | 3 | €14,796 | €14,257 | -€538 | -3.6% |
| Stocks | 30/36 | €14,796 | €14,257 | -€538 | -3.6% |
| Cash at bank and in hand | 54/58 | €5,333 | €3,908 | -€1,425 | -26.7% |
| Total equity and liabilities | 10/49 | €42,745 | €56,386 | +€13,641 | +31.9% |
| Equity | 10/15 | €27,384 | €16,982 | -€10,402 | -38.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,933 | -€3,469 | -€10,402 | |
| Amounts payable | 17/49 | €15,361 | €39,404 | +€24,043 | +157% |
| Amounts payable within one year | 42/48 | €15,361 | €39,404 | +€24,043 | +157% |
| Taxes, remuneration and social security | 45 | €3,050 | €11 | -€3,039 | -99.6% |
| Taxes | 450/3 | €3,050 | €11 | -€3,039 | -99.6% |
| Other amounts payable | 47/48 | €12,311 | €39,393 | +€27,082 | +220% |
| Remuneration, social security and pensions | 62 | €25,304 | €8,314 | -€16,989 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,769 | €12,536 | +€3,767 | +43.0% |
| Other operating charges | 640/8 | €878 | - | -€878 | |
| Gross operating margin | 9900 | €42,210 | €10,448 | -€31,762 | -75.2% |
| Operating profit (loss) | 9901 | €7,259 | -€10,402 | -€17,662 | |
| Profit (loss) for the period before taxes | 9903 | €7,259 | -€10,402 | -€17,662 | |
| Profit (loss) for the period | 9904 | €7,259 | -€10,402 | -€17,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,259 | -€10,402 | -€17,662 |
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 14 October 2026 via checked.be.