LAU.VE: 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.
LAU.VE
Largest movements
- Receivables within one year +€8,834
up €8,834 (+160%), from €5,513 to €14,346
- Deferred charges and accrued income +€8,003
up €8,003 (+5,911%), from €135 to €8,139
- Tangible fixed assets -€5,287
down €5,287 (-39.3%), from €13,459 to €8,172
- Cash -€1,094
down €1,094 (-5.0%), from €21,872 to €20,778
mainly Receivables within one year (-€8,834) and Deferred charges and accrued income (-€8,003)
- Reserves +€14,860
up €14,860 (+46.4%), from €32,000 to €46,860
- Debts after one year -€3,084
no longer reported in 2025 (was €3,084)
- Tax, wage and social debts -€1,015
down €1,015 (-70.1%), from €1,448 to €433
- Current portion of long-term debt -€848
down €848 (-21.6%), from €3,932 to €3,084
- Trade debts +€544
up €544 (+220%), from €247 to €791
- Gross operating margin -€6,175
down €6,175 (-18.9%), from €32,642 to €26,466
- Depreciation +€1,145
up €1,145 (+27.6%), from €4,142 to €5,287
- Taxes -€1,015
down €1,015 (-15.7%), from €6,448 to €5,433
- Other operating charges -€797
down €797 (-42.8%), from €1,861 to €1,063
- Financial income +€570
new in 2025: €570
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 | €40,979 | €51,436 | +€10,457 | +25.5% |
| Fixed assets | 21/28 | €13,459 | €8,172 | -€5,287 | -39.3% |
| Tangible fixed assets | 22/27 | €13,459 | €8,172 | -€5,287 | -39.3% |
| Furniture and vehicles | 24 | €13,459 | €8,172 | -€5,287 | -39.3% |
| Current assets | 29/58 | €27,520 | €43,264 | +€15,744 | +57.2% |
| Amounts receivable within one year | 40/41 | €5,513 | €14,346 | +€8,834 | +160% |
| Other amounts receivable | 41 | €5,513 | €14,346 | +€8,834 | +160% |
| Cash at bank and in hand | 54/58 | €21,872 | €20,778 | -€1,094 | -5.0% |
| Deferred charges and accrued income | 490/1 | €135 | €8,139 | +€8,003 | +5,911% |
| Total equity and liabilities | 10/49 | €40,979 | €51,436 | +€10,457 | +25.5% |
| Equity | 10/15 | €32,100 | €46,960 | +€14,860 | +46.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €32,000 | €46,860 | +€14,860 | +46.4% |
| Distributable reserves | 133 | €32,000 | €46,860 | +€14,860 | +46.4% |
| Amounts payable | 17/49 | €8,880 | €4,476 | -€4,404 | -49.6% |
| Amounts payable after more than one year | 17 | €3,084 | - | -€3,084 | |
| Financial debts | 170/4 | €3,084 | - | -€3,084 | |
| Amounts payable within one year | 42/48 | €5,627 | €4,308 | -€1,320 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €3,932 | €3,084 | -€848 | -21.6% |
| Trade debts | 44 | €247 | €791 | +€544 | +220% |
| Suppliers | 440/4 | €247 | €791 | +€544 | +220% |
| Taxes, remuneration and social security | 45 | €1,448 | €433 | -€1,015 | -70.1% |
| Taxes | 450/3 | €1,448 | €433 | -€1,015 | -70.1% |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,142 | €5,287 | +€1,145 | +27.6% |
| Other operating charges | 640/8 | €1,861 | €1,063 | -€797 | -42.8% |
| Gross operating margin | 9900 | €32,642 | €26,466 | -€6,175 | -18.9% |
| Operating profit (loss) | 9901 | €26,639 | €20,116 | -€6,523 | -24.5% |
| Financial income | 75/76B | - | €570 | +€570 | |
| Recurring financial income | 75 | - | €570 | +€570 | |
| Financial charges | 65/66B | €574 | €392 | -€182 | -31.7% |
| Recurring financial charges | 65 | €574 | €392 | -€182 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €26,065 | €20,293 | -€5,771 | -22.1% |
| Income taxes | 67/77 | €6,448 | €5,433 | -€1,015 | -15.7% |
| Profit (loss) for the period | 9904 | €19,617 | €14,860 | -€4,756 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,617 | €14,860 | -€4,756 | -24.2% |
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 15 October 2026 via checked.be.