De Laurier: what changed
Two fiscal 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
- Cash -€4,975
down €4,975 (-55.9%), from €8,895 to €3,920
mainly Other debts (-€5,586) and Trade debts (-€1,801)
- Receivables within one year +€1,577
up €1,577 (+22.1%), from €7,120 to €8,697
of which Other amounts receivable: +€5,710
- Tangible fixed assets -€1,376
down €1,376 (-21.4%), from €6,424 to €5,048
- Deferred charges and accrued income +€1,278
up €1,278 (+134.5%), from €950 to €2,228
- Other debts -€5,586
no longer reported in 2025 (was €5,586)
- Profit (loss) carried forward +€4,263
up €4,263 (+84.5%), from -€5,045 to -€782
- Trade debts -€1,801
down €1,801 (-91.2%), from €1,975 to €174
- Tax, wage and social debts -€403
down €403 (-46.2%), from €873 to €470
- Other operating charges +€1,022
up €1,022 (+50.5%), from €2,023 to €3,045
- Gross operating margin +€911
up €911 (+10.9%), from €8,320 to €9,231
- Financial charges -€240
down €240 (-43.1%), from €557 to €317
- Taxes +€230
new in 2025: €230
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.
Cash bridge derived
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 | €23,389 | €19,893 | -€3,496 | -14.9% |
| Fixed assets | 21/28 | €6,424 | €5,048 | -€1,376 | -21.4% |
| Tangible fixed assets | 22/27 | €6,424 | €5,048 | -€1,376 | -21.4% |
| Plant, machinery and equipment | 23 | €3,078 | €2,407 | -€671 | -21.8% |
| Furniture and vehicles | 24 | €1,674 | €1,319 | -€355 | -21.2% |
| Leasing and similar rights | 25 | €1,672 | €1,322 | -€350 | -20.9% |
| Current assets | 29/58 | €16,965 | €14,845 | -€2,120 | -12.5% |
| Amounts receivable within one year | 40/41 | €7,120 | €8,697 | +€1,577 | +22.1% |
| Trade receivables | 40 | €7,082 | €2,949 | -€4,133 | -58.4% |
| Other amounts receivable | 41 | €38 | €5,748 | +€5,710 | +15026.3% |
| Cash at bank and in hand | 54/58 | €8,895 | €3,920 | -€4,975 | -55.9% |
| Deferred charges and accrued income | 490/1 | €950 | €2,228 | +€1,278 | +134.5% |
| Total equity and liabilities | 10/49 | €23,389 | €19,893 | -€3,496 | -14.9% |
| Equity | 10/15 | €14,955 | €19,218 | +€4,263 | +28.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,045 | -€782 | +€4,263 | +84.5% |
| Amounts payable | 17/49 | €8,434 | €675 | -€7,759 | -92.0% |
| Amounts payable within one year | 42/48 | €8,434 | €644 | -€7,790 | -92.4% |
| Trade debts | 44 | €1,975 | €174 | -€1,801 | -91.2% |
| Suppliers | 440/4 | €1,975 | €174 | -€1,801 | -91.2% |
| Taxes, remuneration and social security | 45 | €873 | €470 | -€403 | -46.2% |
| Taxes | 450/3 | €873 | €470 | -€403 | -46.2% |
| Other amounts payable | 47/48 | €5,586 | - | -€5,586 | |
| Accrued charges and deferred income | 492/3 | - | €31 | +€31 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,396 | €1,376 | -€20 | -1.4% |
| Other operating charges | 640/8 | €2,023 | €3,045 | +€1,022 | +50.5% |
| Gross operating margin | 9900 | €8,320 | €9,231 | +€911 | +10.9% |
| Operating profit (loss) | 9901 | €4,901 | €4,810 | -€91 | -1.9% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €557 | €317 | -€240 | -43.1% |
| Recurring financial charges | 65 | €557 | €317 | -€240 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €4,362 | €4,493 | +€131 | +3.0% |
| Income taxes | 67/77 | - | €230 | +€230 | |
| Profit (loss) for the period | 9904 | €4,362 | €4,263 | -€99 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,362 | €4,263 | -€99 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.