J. LAURYSSEN: what changed
What changed
J. LAURYSSEN
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€326,465
2024 · €558,888-€232,424
Equity
€2.4m
2024 · €2.0m+€326,465
Cash
€1.1m
2024 · €1.3m-€170,556
Balance sheet total
€3.0m
2024 · €2.7m+€320,831
Largest movements
Assets
- Receivables after one year +€500,000
new in 2025: €500,000
- Cash -€170,556
down €170,556 (-13.1%), from €1.3m to €1.1m
mainly Receivables after one year (-€500,000) and Tax, wage and social debts (-€80,338)
- Current investments +€64,508
up €64,508 (+8.7%), from €742,143 to €806,651
- Stocks and contracts -€58,628
down €58,628 (-34.3%), from €171,129 to €112,500
of which Contracts in progress: -€62,668
Equity and liabilities
- Reserves +€326,465
up €326,465 (+16.1%), from €2.0m to €2.4m
- Tax, wage and social debts -€80,338
down €80,338 (-78.6%), from €102,199 to €21,861
of which Taxes: -€48,953
- Advances received +€76,095
up €76,095 (+21.0%), from €362,133 to €438,229
Income statement
- Gross operating margin -€293,685
down €293,685 (-15.7%), from €1.9m to €1.6m
- Taxes -€110,077
down €110,077 (-41.5%), from €265,111 to €155,033
- Financial income -€33,646
down €33,646 (-34.5%), from €97,540 to €63,893
- Staff costs +€26,140
up €26,140 (+2.4%), from €1.1m to €1.1m
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.
Result 2024
€558,888
Gross operating margin
-€293,685
Staff costs
-€26,140
Depreciation
+€4,794
Other operating charges
+€1,659
Other operating items
+€1,821
Financial income
-€33,646
Financial charges
+€2,696
Taxes
+€110,077
Result 2025
€326,465
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€83,256
Investment
-€87,300
Financing
€0
Cash 2024
€1.3m
From operations (derived)
-€83,256
Net result for the year
+€326,465
Depreciation
+€35,675
Receivables after one year
-€500,000
Stocks and contracts
+€58,628
Receivables within one year
+€20,690
Deferred charges and accrued income
-€19,080
Trade debts
+€2,379
Tax, wage and social debts
-€80,338
Advances received
+€76,095
Other debts
-€3,771
Investment (derived)
-€87,300
Investment in fixed assets (net)
-€22,792
Current investments
-€64,508
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,695,783 | €3,016,614 | +€320,831 | +11.9% |
| Fixed assets | 21/28 | €115,844 | €102,961 | -€12,883 | -11.1% |
| Tangible fixed assets | 22/27 | €112,994 | €99,915 | -€13,079 | -11.6% |
| Land and buildings | 22 | €40,738 | €56,553 | +€15,815 | +38.8% |
| Plant, machinery and equipment | 23 | €45,884 | €27,817 | -€18,066 | -39.4% |
| Furniture and vehicles | 24 | €26,373 | €15,546 | -€10,828 | -41.1% |
| Financial fixed assets | 28 | €2,850 | €3,046 | +€196 | +6.9% |
| Current assets | 29/58 | €2,579,939 | €2,913,653 | +€333,714 | +12.9% |
| Amounts receivable after more than one year | 29 | - | €500,000 | +€500,000 | |
| Other amounts receivable | 291 | - | €500,000 | +€500,000 | |
| Stocks and contracts in progress | 3 | €171,129 | €112,500 | -€58,628 | -34.3% |
| Stocks | 30/36 | €49,848 | €53,888 | +€4,040 | +8.1% |
| Contracts in progress | 37 | €121,281 | €58,612 | -€62,668 | -51.7% |
| Amounts receivable within one year | 40/41 | €326,032 | €305,342 | -€20,690 | -6.3% |
| Trade receivables | 40 | €275,518 | €239,804 | -€35,713 | -13.0% |
| Other amounts receivable | 41 | €50,515 | €65,538 | +€15,023 | +29.7% |
| Current investments | 50/53 | €742,143 | €806,651 | +€64,508 | +8.7% |
| Cash at bank and in hand | 54/58 | €1,304,339 | €1,133,783 | -€170,556 | -13.1% |
| Deferred charges and accrued income | 490/1 | €36,296 | €55,376 | +€19,080 | +52.6% |
| Total equity and liabilities | 10/49 | €2,695,783 | €3,016,614 | +€320,831 | +11.9% |
| Equity | 10/15 | €2,037,691 | €2,364,156 | +€326,465 | +16.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €2,031,486 | €2,357,951 | +€326,465 | +16.1% |
| Distributable reserves | 133 | €2,031,486 | €2,357,951 | +€326,465 | +16.1% |
| Amounts payable | 17/49 | €658,092 | €652,459 | -€5,634 | -0.9% |
| Amounts payable within one year | 42/48 | €658,092 | €652,459 | -€5,634 | -0.9% |
| Trade debts | 44 | €189,990 | €192,369 | +€2,379 | +1.3% |
| Suppliers | 440/4 | €189,990 | €192,369 | +€2,379 | +1.3% |
| Advances received on contracts in progress | 46 | €362,133 | €438,229 | +€76,095 | +21.0% |
| Taxes, remuneration and social security | 45 | €102,199 | €21,861 | -€80,338 | -78.6% |
| Taxes | 450/3 | €50,362 | €1,409 | -€48,953 | -97.2% |
| Remuneration and social security | 454/9 | €51,836 | €20,452 | -€31,385 | -60.5% |
| Other amounts payable | 47/48 | €3,771 | - | -€3,771 | |
| Non-recurring operating income | 76A | €7,260 | €6,763 | -€497 | -6.8% |
| Remuneration, social security and pensions | 62 | €1,076,328 | €1,102,468 | +€26,140 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,469 | €35,675 | -€4,794 | -11.8% |
| Other operating charges | 640/8 | €13,597 | €11,938 | -€1,659 | -12.2% |
| Non-recurring operating charges | 66A | €3,621 | €1,800 | -€1,821 | -50.3% |
| Gross operating margin | 9900 | €1,867,355 | €1,573,671 | -€293,685 | -15.7% |
| Operating profit (loss) | 9901 | €733,341 | €421,790 | -€311,551 | -42.5% |
| Financial income | 75/76B | €97,540 | €63,893 | -€33,646 | -34.5% |
| Recurring financial income | 75 | €97,540 | €63,893 | -€33,646 | -34.5% |
| Financial charges | 65/66B | €6,881 | €4,185 | -€2,696 | -39.2% |
| Recurring financial charges | 65 | €6,881 | €4,185 | -€2,696 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €823,999 | €481,498 | -€342,501 | -41.6% |
| Income taxes | 67/77 | €265,111 | €155,033 | -€110,077 | -41.5% |
| Profit (loss) for the period | 9904 | €558,888 | €326,465 | -€232,424 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €558,888 | €326,465 | -€232,424 | -41.6% |
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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 4 November 2026 via checked.be.