GUY LAENEN & C°: 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.
GUY LAENEN & C°
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€5,890
up €5,890 (+21.3%), from €27,683 to €33,573
of which Distributable reserves: +€5,890
- Tax, wage and social debts -€4,500
down €4,500 (-75.0%), from €6,000 to €1,500
- Financial charges -€10,305
down €10,305, from €10,208 to -€97
- Gross operating margin +€3,097
up €3,097 (+115%), from €2,690 to €5,788
- Financial income +€193
up €193 (+60.5%), from €319 to €511
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,448 | €309,891 | +€443 | +0.1% |
| Fixed assets | 21/28 | €289,520 | €289,520 | = | 0.0% |
| Financial fixed assets | 28 | €289,520 | €289,520 | = | 0.0% |
| Current assets | 29/58 | €19,928 | €20,371 | +€443 | +2.2% |
| Amounts receivable within one year | 40/41 | €223 | €693 | +€470 | +211% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €223 | €693 | +€470 | +211% |
| Current investments | 50/53 | €9,555 | €9,690 | +€135 | +1.4% |
| Cash at bank and in hand | 54/58 | €9,802 | €9,988 | +€186 | +1.9% |
| Deferred charges and accrued income | 490/1 | €348 | €0 | -€348 | -100% |
| Total equity and liabilities | 10/49 | €309,448 | €309,891 | +€443 | +0.1% |
| Equity | 10/15 | €33,883 | €39,773 | +€5,890 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,683 | €33,573 | +€5,890 | +21.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €27,683 | €33,573 | +€5,890 | +21.3% |
| Amounts payable | 17/49 | €275,565 | €270,118 | -€5,447 | -2.0% |
| Amounts payable within one year | 42/48 | €275,565 | €270,118 | -€5,447 | -2.0% |
| Taxes, remuneration and social security | 45 | €6,000 | €1,500 | -€4,500 | -75.0% |
| Taxes | 450/3 | €6,000 | €1,500 | -€4,500 | -75.0% |
| Other amounts payable | 47/48 | €269,565 | €268,618 | -€947 | -0.4% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €2,690 | €5,788 | +€3,097 | +115% |
| Operating profit (loss) | 9901 | €2,197 | €5,282 | +€3,085 | +140% |
| Financial income | 75/76B | €319 | €511 | +€193 | +60.5% |
| Recurring financial income | 75 | €319 | €511 | +€193 | +60.5% |
| Financial charges | 65/66B | €10,208 | -€97 | -€10,305 | |
| Recurring financial charges | 65 | €10,208 | -€97 | -€10,305 | |
| Profit (loss) for the period before taxes | 9903 | -€7,692 | €5,890 | +€13,583 | |
| Profit (loss) for the period | 9904 | -€7,692 | €5,890 | +€13,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,692 | €5,890 | +€13,583 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.