J. LAURENT, expert - comptable: 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.
J. LAURENT, expert - comptable
Largest movements
- Tangible fixed assets -€8,883
down €8,883 (-100%), from €8,883 to €0
- Receivables within one year -€2,575
no longer reported in 2025 (was €2,575)
- Deferred charges and accrued income +€1,763
up €1,763 (+484%), from €364 to €2,127
- Current investments -€1,762
down €1,762 (-4.7%), from €37,191 to €35,429
- Profit (loss) carried forward -€19,885
down €19,885 (-440%), from -€4,518 to -€24,403
- Other debts +€13,264
up €13,264 (+216%), from €6,153 to €19,417
- Current portion of long-term debt -€6,330
down €6,330 (-92.3%), from €6,860 to €530
- Trade debts +€1,992
up €1,992 (+78.6%), from €2,535 to €4,527
- Gross operating margin -€1,687
down €1,687 (-22.1%), from -€7,627 to -€9,314
- Taxes +€114
up €114 (+82.8%), from €137 to €251
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 | €49,079 | €38,109 | -€10,970 | -22.4% |
| Fixed assets | 21/28 | €8,883 | €0 | -€8,883 | -100% |
| Tangible fixed assets | 22/27 | €8,883 | €0 | -€8,883 | -100% |
| Furniture and vehicles | 24 | €8,883 | €0 | -€8,883 | -100% |
| Current assets | 29/58 | €40,196 | €38,109 | -€2,087 | -5.2% |
| Amounts receivable within one year | 40/41 | €2,575 | - | -€2,575 | |
| Other amounts receivable | 41 | €2,575 | - | -€2,575 | |
| Current investments | 50/53 | €37,191 | €35,429 | -€1,762 | -4.7% |
| Cash at bank and in hand | 54/58 | €67 | €553 | +€486 | +725% |
| Deferred charges and accrued income | 490/1 | €364 | €2,127 | +€1,763 | +484% |
| Total equity and liabilities | 10/49 | €49,079 | €38,109 | -€10,970 | -22.4% |
| Equity | 10/15 | €33,505 | €13,621 | -€19,885 | -59.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,624 | €25,624 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €23,749 | €23,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,518 | -€24,403 | -€19,885 | -440% |
| Amounts payable | 17/49 | €15,574 | €24,488 | +€8,914 | +57.2% |
| Amounts payable within one year | 42/48 | €15,574 | €24,488 | +€8,914 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €6,860 | €530 | -€6,330 | -92.3% |
| Trade debts | 44 | €2,535 | €4,527 | +€1,992 | +78.6% |
| Suppliers | 440/4 | €2,535 | €4,527 | +€1,992 | +78.6% |
| Taxes, remuneration and social security | 45 | €26 | €14 | -€12 | -46.9% |
| Taxes | 450/3 | €26 | €14 | -€12 | -46.9% |
| Other amounts payable | 47/48 | €6,153 | €19,417 | +€13,264 | +216% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,883 | €8,883 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,547 | €1,490 | -€58 | -3.7% |
| Gross operating margin | 9900 | -€7,627 | -€9,314 | -€1,687 | -22.1% |
| Operating profit (loss) | 9901 | -€18,057 | -€19,687 | -€1,630 | -9.0% |
| Financial income | 75/76B | €374 | €390 | +€17 | +4.5% |
| Recurring financial income | 75 | €374 | €390 | +€17 | +4.5% |
| Financial charges | 65/66B | €306 | €337 | +€31 | +10.2% |
| Recurring financial charges | 65 | €306 | €337 | +€31 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,989 | -€19,634 | -€1,644 | -9.1% |
| Income taxes | 67/77 | €137 | €251 | +€114 | +82.8% |
| Profit (loss) for the period | 9904 | -€18,127 | -€19,885 | -€1,758 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,127 | -€19,885 | -€1,758 | -9.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.