LAINERI Laurent: 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.
LAINERI Laurent
Largest movements
- Receivables within one year +€4,011
up €4,011 (+236%), from €1,696 to €5,707
of which Other amounts receivable: +€2,800
- Cash +€3,564
up €3,564 (+44.7%), from €7,974 to €11,537
mainly Depreciation (+€9,061) and Other debts (+€8,828)
- Tangible fixed assets +€3,268
up €3,268 (+21.9%), from €14,915 to €18,183
of which Land and buildings: +€5,190
- Other debts +€8,828
up €8,828 (+137%), from €6,431 to €15,260
- Trade debts +€5,398
up €5,398 (+505%), from €1,070 to €6,467
- Current portion of long-term debt -€3,805
down €3,805 (-66.6%), from €5,716 to €1,912
- Profit (loss) carried forward +€2,526
up €2,526 (+35.7%), from -€7,069 to -€4,543
- Debts after one year -€1,912
down €1,912 (-100%), from €1,912 to €0
- Gross operating margin +€9,084
up €9,084 (+312%), from €2,912 to €11,996
- Depreciation -€2,002
down €2,002 (-18.1%), from €11,063 to €9,061
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 | €26,713 | €37,748 | +€11,036 | +41.3% |
| Fixed assets | 21/28 | €16,400 | €19,668 | +€3,268 | +19.9% |
| Tangible fixed assets | 22/27 | €14,915 | €18,183 | +€3,268 | +21.9% |
| Land and buildings | 22 | €1,127 | €6,316 | +€5,190 | +461% |
| Furniture and vehicles | 24 | €13,789 | €11,867 | -€1,922 | -13.9% |
| Financial fixed assets | 28 | €1,485 | €1,485 | = | 0.0% |
| Current assets | 29/58 | €10,312 | €18,080 | +€7,768 | +75.3% |
| Amounts receivable within one year | 40/41 | €1,696 | €5,707 | +€4,011 | +236% |
| Trade receivables | 40 | €355 | €1,566 | +€1,211 | +341% |
| Other amounts receivable | 41 | €1,341 | €4,141 | +€2,800 | +209% |
| Cash at bank and in hand | 54/58 | €7,974 | €11,537 | +€3,564 | +44.7% |
| Deferred charges and accrued income | 490/1 | €642 | €836 | +€194 | +30.2% |
| Total equity and liabilities | 10/49 | €26,713 | €37,748 | +€11,036 | +41.3% |
| Equity | 10/15 | €11,584 | €14,110 | +€2,526 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53 | €53 | = | 0.0% |
| Tax-exempt reserves | 132 | €53 | €53 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,069 | -€4,543 | +€2,526 | +35.7% |
| Amounts payable | 17/49 | €15,129 | €23,639 | +€8,510 | +56.3% |
| Amounts payable after more than one year | 17 | €1,912 | €0 | -€1,912 | -100% |
| Financial debts | 170/4 | €1,912 | €0 | -€1,912 | -100% |
| Amounts payable within one year | 42/48 | €13,217 | €23,639 | +€10,421 | +78.8% |
| Current portion of amounts payable after more than one year | 42 | €5,716 | €1,912 | -€3,805 | -66.6% |
| Trade debts | 44 | €1,070 | €6,467 | +€5,398 | +505% |
| Suppliers | 440/4 | €1,070 | €6,467 | +€5,398 | +505% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,431 | €15,260 | +€8,828 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,063 | €9,061 | -€2,002 | -18.1% |
| Other operating charges | 640/8 | €269 | €247 | -€21 | -8.0% |
| Gross operating margin | 9900 | €2,912 | €11,996 | +€9,084 | +312% |
| Operating profit (loss) | 9901 | -€8,420 | €2,688 | +€11,108 | |
| Financial income | 75/76B | €7 | €12 | +€5 | +75.0% |
| Recurring financial income | 75 | €7 | €12 | +€5 | +75.0% |
| Financial charges | 65/66B | €276 | €175 | -€101 | -36.7% |
| Recurring financial charges | 65 | €276 | €175 | -€101 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,688 | €2,526 | +€11,214 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,688 | €2,526 | +€11,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,688 | €2,526 | +€11,214 |
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 27 October 2026 via checked.be.