ENTREPRISE LAURENT: what changed
ENTREPRISE LAURENT
Largest movements
- Current investments -€48,222
no longer reported in 2025 (was €48,222)
- Receivables within one year +€33,412
up €33,412 (+56.9%), from €58,764 to €92,176
of which Other amounts receivable: +€26,989
- Cash +€23,562
new in 2025: €23,562
mainly Current investments (+€48,222) and Net result for the year (+€16,468)
- Financial fixed assets +€11,200
new in 2025: €11,200
- Profit (loss) carried forward +€16,468
up €16,468 (+24.8%), from €66,283 to €82,750
- Tax, wage and social debts +€3,123
up €3,123 (+12.2%), from €25,597 to €28,720
- Gross operating margin -€52,355
down €52,355 (-58.3%), from €89,808 to €37,453
- Taxes -€12,138
down €12,138 (-64.4%), from €18,845 to €6,707
- Other operating charges +€7,828
up €7,828 (+1,123%), from €697 to €8,526
- Financial charges +€3,168
up €3,168 (+87.9%), from €3,604 to €6,771
- Financial income +€1,236
up €1,236 (+51.5%), from €2,401 to €3,637
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 | €112,385 | €131,253 | +€18,868 | +16.8% |
| Fixed assets | 21/28 | €5,399 | €15,515 | +€10,116 | +187% |
| Tangible fixed assets | 22/27 | €5,399 | €4,315 | -€1,084 | -20.1% |
| Plant, machinery and equipment | 23 | €589 | €256 | -€333 | -56.5% |
| Furniture and vehicles | 24 | €2,629 | €4,059 | +€1,430 | +54.4% |
| Leasing and similar rights | 25 | €2,180 | - | -€2,180 | |
| Financial fixed assets | 28 | - | €11,200 | +€11,200 | |
| Current assets | 29/58 | €106,987 | €115,738 | +€8,751 | +8.2% |
| Amounts receivable within one year | 40/41 | €58,764 | €92,176 | +€33,412 | +56.9% |
| Trade receivables | 40 | €5,152 | €11,575 | +€6,423 | +125% |
| Other amounts receivable | 41 | €53,612 | €80,601 | +€26,989 | +50.3% |
| Current investments | 50/53 | €48,222 | - | -€48,222 | |
| Cash at bank and in hand | 54/58 | - | €23,562 | +€23,562 | |
| Total equity and liabilities | 10/49 | €112,385 | €131,253 | +€18,868 | +16.8% |
| Equity | 10/15 | €68,783 | €85,250 | +€16,468 | +23.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,283 | €82,750 | +€16,468 | +24.8% |
| Amounts payable | 17/49 | €43,603 | €46,003 | +€2,400 | +5.5% |
| Amounts payable within one year | 42/48 | €43,603 | €46,003 | +€2,400 | +5.5% |
| Trade debts | 44 | €18,006 | €16,883 | -€1,123 | -6.2% |
| Suppliers | 440/4 | €18,006 | €16,883 | -€1,123 | -6.2% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €25,597 | €28,720 | +€3,123 | +12.2% |
| Taxes | 450/3 | €25,597 | €28,720 | +€3,123 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,830 | €2,618 | +€788 | +43.1% |
| Other operating charges | 640/8 | €697 | €8,526 | +€7,828 | +1,123% |
| Non-recurring operating charges | 66A | €950 | - | -€950 | |
| Gross operating margin | 9900 | €89,808 | €37,453 | -€52,355 | -58.3% |
| Operating profit (loss) | 9901 | €86,330 | €26,309 | -€60,021 | -69.5% |
| Financial income | 75/76B | €2,401 | €3,637 | +€1,236 | +51.5% |
| Recurring financial income | 75 | €2,401 | €3,637 | +€1,236 | +51.5% |
| Financial charges | 65/66B | €3,604 | €6,771 | +€3,168 | +87.9% |
| Recurring financial charges | 65 | €3,604 | €6,771 | +€3,168 | +87.9% |
| Profit (loss) for the period before taxes | 9903 | €85,127 | €23,174 | -€61,953 | -72.8% |
| Income taxes | 67/77 | €18,845 | €6,707 | -€12,138 | -64.4% |
| Profit (loss) for the period | 9904 | €66,283 | €16,468 | -€49,815 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,283 | €16,468 | -€49,815 | -75.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.