LAUCEAN SERVICES: what changed
Two fiscal 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.
LAUCEAN SERVICES
Largest movements
- Intangible fixed assets -€8,000
down €8,000 (-33.5%), from €23,912 to €15,912
- Tangible fixed assets +€5,776
up €5,776 (+167.8%), from €3,442 to €9,217
of which Other tangible fixed assets: +€4,204
- Cash +€3,466
up €3,466 (+185.3%), from €1,870 to €5,337
mainly Depreciation (+€9,512) and Other debts (+€9,355)
- Receivables within one year +€1,828
up €1,828 (+9.1%), from €20,136 to €21,964
of which Trade receivables: +€13,583
- Other debts +€9,355
up €9,355 (+26.7%), from €35,075 to €44,430
- Profit (loss) carried forward -€5,806
down €5,806 (-46.2%), from -€12,569 to -€18,375
- Trade debts -€3,117
down €3,117 (-47.3%), from €6,591 to €3,474
- Tax, wage and social debts +€2,170
up €2,170 (+60.3%), from €3,599 to €5,769
of which Remuneration and social security: +€2,669
- Gross operating margin +€19,582
up €19,582, from -€4,015 to €15,568
- Staff costs +€3,933
up €3,933 (+74.6%), from €5,271 to €9,204
- Other operating charges +€2,260
up €2,260 (+3542.0%), from €64 to €2,324
- Depreciation +€729
up €729 (+8.3%), from €8,784 to €9,512
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 | €54,686 | €57,288 | +€2,602 | +4.8% |
| Fixed assets | 21/28 | €28,204 | €25,980 | -€2,224 | -7.9% |
| Intangible fixed assets | 21 | €23,912 | €15,912 | -€8,000 | -33.5% |
| Tangible fixed assets | 22/27 | €3,442 | €9,217 | +€5,776 | +167.8% |
| Land and buildings | 22 | €2,673 | €4,705 | +€2,032 | +76.0% |
| Furniture and vehicles | 24 | €769 | €309 | -€460 | -59.8% |
| Other tangible fixed assets | 26 | - | €4,204 | +€4,204 | |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €26,482 | €31,308 | +€4,826 | +18.2% |
| Stocks and contracts in progress | 3 | €376 | €157 | -€219 | -58.1% |
| Stocks | 30/36 | €376 | €157 | -€219 | -58.1% |
| Amounts receivable within one year | 40/41 | €20,136 | €21,964 | +€1,828 | +9.1% |
| Trade receivables | 40 | €8,381 | €21,964 | +€13,583 | +162.1% |
| Other amounts receivable | 41 | €11,754 | €0 | -€11,754 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,870 | €5,337 | +€3,466 | +185.3% |
| Deferred charges and accrued income | 490/1 | €4,100 | €3,850 | -€250 | -6.1% |
| Total equity and liabilities | 10/49 | €54,686 | €57,288 | +€2,602 | +4.8% |
| Equity | 10/15 | -€7,569 | -€13,375 | -€5,806 | -76.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,569 | -€18,375 | -€5,806 | -46.2% |
| Amounts payable | 17/49 | €62,255 | €70,663 | +€8,408 | +13.5% |
| Amounts payable after more than one year | 17 | €16,990 | €16,990 | = | 0.0% |
| Financial debts | 170/4 | €16,990 | €16,990 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,265 | €53,673 | +€8,408 | +18.6% |
| Trade debts | 44 | €6,591 | €3,474 | -€3,117 | -47.3% |
| Suppliers | 440/4 | €6,591 | €3,474 | -€3,117 | -47.3% |
| Taxes, remuneration and social security | 45 | €3,599 | €5,769 | +€2,170 | +60.3% |
| Taxes | 450/3 | €1,960 | €1,462 | -€498 | -25.4% |
| Remuneration and social security | 454/9 | €1,639 | €4,307 | +€2,669 | +162.8% |
| Other amounts payable | 47/48 | €35,075 | €44,430 | +€9,355 | +26.7% |
| Remuneration, social security and pensions | 62 | €5,271 | €9,204 | +€3,933 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,784 | €9,512 | +€729 | +8.3% |
| Other operating charges | 640/8 | €64 | €2,324 | +€2,260 | +3542.0% |
| Gross operating margin | 9900 | -€4,015 | €15,568 | +€19,582 | |
| Operating profit (loss) | 9901 | -€18,133 | -€5,473 | +€12,660 | +69.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €232 | €258 | +€26 | +11.4% |
| Recurring financial charges | 65 | €232 | €258 | +€26 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,361 | -€5,731 | +€12,630 | +68.8% |
| Income taxes | 67/77 | €0 | €75 | +€75 | |
| Profit (loss) for the period | 9904 | -€18,361 | -€5,806 | +€12,555 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,361 | -€5,806 | +€12,555 | +68.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.