LABURNUM: 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.
LABURNUM
Largest movements
- Cash +€21,693
up €21,693 (+244.4%), from €8,875 to €30,569
mainly Net result for the year (+€24,490) and Tax, wage and social debts (+€6,284)
- Receivables within one year +€13,614
up €13,614 (+46.9%), from €29,000 to €42,614
of which Trade receivables: +€7,046
- Tangible fixed assets -€3,843
down €3,843 (-26.8%), from €14,358 to €10,514
- Profit (loss) carried forward +€24,490
up €24,490 (+90.0%), from €27,226 to €51,716
- Tax, wage and social debts +€6,284
up €6,284 (+35.5%), from €17,724 to €24,008
- Gross operating margin +€25,080
up €25,080 (+161.5%), from €15,531 to €40,611
- Taxes +€4,772
up €4,772 (+128.9%), from €3,701 to €8,474
- Depreciation +€482
up €482 (+14.3%), from €3,362 to €3,843
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 | €52,233 | €83,697 | +€31,464 | +60.2% |
| Fixed assets | 21/28 | €14,358 | €10,514 | -€3,843 | -26.8% |
| Tangible fixed assets | 22/27 | €14,358 | €10,514 | -€3,843 | -26.8% |
| Plant, machinery and equipment | 23 | €14,358 | €10,514 | -€3,843 | -26.8% |
| Current assets | 29/58 | €37,876 | €73,183 | +€35,307 | +93.2% |
| Amounts receivable within one year | 40/41 | €29,000 | €42,614 | +€13,614 | +46.9% |
| Trade receivables | 40 | €10,560 | €17,606 | +€7,046 | +66.7% |
| Other amounts receivable | 41 | €18,440 | €25,009 | +€6,568 | +35.6% |
| Cash at bank and in hand | 54/58 | €8,875 | €30,569 | +€21,693 | +244.4% |
| Total equity and liabilities | 10/49 | €52,233 | €83,697 | +€31,464 | +60.2% |
| Equity | 10/15 | €32,226 | €56,716 | +€24,490 | +76.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,226 | €51,716 | +€24,490 | +90.0% |
| Amounts payable | 17/49 | €20,007 | €26,981 | +€6,974 | +34.9% |
| Amounts payable within one year | 42/48 | €20,007 | €26,981 | +€6,974 | +34.9% |
| Trade debts | 44 | €2,283 | €2,973 | +€690 | +30.2% |
| Suppliers | 440/4 | €2,283 | €2,973 | +€690 | +30.2% |
| Taxes, remuneration and social security | 45 | €17,724 | €24,008 | +€6,284 | +35.5% |
| Taxes | 450/3 | €17,724 | €24,008 | +€6,284 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,362 | €3,843 | +€482 | +14.3% |
| Other operating charges | 640/8 | €662 | €860 | +€198 | +30.0% |
| Gross operating margin | 9900 | €15,531 | €40,611 | +€25,080 | +161.5% |
| Operating profit (loss) | 9901 | €11,508 | €35,907 | +€24,400 | +212.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,299 | €2,944 | -€355 | -10.8% |
| Recurring financial charges | 65 | €3,299 | €2,944 | -€355 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €8,209 | €32,964 | +€24,755 | +301.6% |
| Income taxes | 67/77 | €3,701 | €8,474 | +€4,772 | +128.9% |
| Profit (loss) for the period | 9904 | €4,507 | €24,490 | +€19,983 | +443.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,507 | €24,490 | +€19,983 | +443.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.