LAUCOPRO: 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.
LAUCOPRO
Largest movements
- Cash +€306,427
up €306,427 (+76.3%), from €401,456 to €707,883
mainly Other debts (+€402,095) and Net result for the year (+€359,837)
- Receivables within one year +€168,476
up €168,476 (+628.7%), from €26,796 to €195,273
of which Trade receivables: +€166,834
- Tangible fixed assets +€11,092
up €11,092 (+1277.9%), from €868 to €11,959
of which Plant, machinery and equipment: +€10,784
- Other debts +€402,095
up €402,095 (+987.5%), from €40,719 to €442,815
- Reserves +€37,769
up €37,769 (+11.1%), from €338,862 to €376,631
- Tax, wage and social debts +€30,958
up €30,958 (+146.6%), from €21,115 to €52,072
of which Taxes: +€40,641
- Trade debts +€12,609
up €12,609 (+293.6%), from €4,295 to €16,904
- Gross operating margin +€530,804
up €530,804 (+309.9%), from €171,257 to €702,061
- Taxes +€165,252
up €165,252 (+2962.5%), from €5,578 to €170,830
- Staff costs +€12,688
up €12,688 (+8.5%), from €148,949 to €161,638
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 | €432,225 | €915,646 | +€483,421 | +111.8% |
| Fixed assets | 21/28 | €868 | €11,959 | +€11,092 | +1277.9% |
| Tangible fixed assets | 22/27 | €868 | €11,959 | +€11,092 | +1277.9% |
| Plant, machinery and equipment | 23 | - | €10,784 | +€10,784 | |
| Furniture and vehicles | 24 | €868 | €1,176 | +€308 | +35.5% |
| Current assets | 29/58 | €431,357 | €903,686 | +€472,329 | +109.5% |
| Amounts receivable within one year | 40/41 | €26,796 | €195,273 | +€168,476 | +628.7% |
| Trade receivables | 40 | €6,479 | €173,313 | +€166,834 | +2575.0% |
| Other amounts receivable | 41 | €20,317 | €21,959 | +€1,642 | +8.1% |
| Cash at bank and in hand | 54/58 | €401,456 | €707,883 | +€306,427 | +76.3% |
| Deferred charges and accrued income | 490/1 | €3,104 | €530 | -€2,574 | -82.9% |
| Total equity and liabilities | 10/49 | €432,225 | €915,646 | +€483,421 | +111.8% |
| Equity | 10/15 | €366,086 | €403,855 | +€37,769 | +10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €338,862 | €376,631 | +€37,769 | +11.1% |
| Distributable reserves | 133 | €338,862 | €376,631 | +€37,769 | +11.1% |
| Profit (loss) carried forward | 14 | €8,632 | €8,632 | = | 0.0% |
| Amounts payable | 17/49 | €66,139 | €511,791 | +€445,652 | +673.8% |
| Amounts payable within one year | 42/48 | €66,129 | €511,791 | +€445,662 | +673.9% |
| Trade debts | 44 | €4,295 | €16,904 | +€12,609 | +293.6% |
| Suppliers | 440/4 | €4,295 | €16,904 | +€12,609 | +293.6% |
| Taxes, remuneration and social security | 45 | €21,115 | €52,072 | +€30,958 | +146.6% |
| Taxes | 450/3 | €4,376 | €45,017 | +€40,641 | +928.7% |
| Remuneration and social security | 454/9 | €16,738 | €7,055 | -€9,683 | -57.8% |
| Other amounts payable | 47/48 | €40,719 | €442,815 | +€402,095 | +987.5% |
| Accrued charges and deferred income | 492/3 | €10 | €0 | -€10 | -98.5% |
| Remuneration, social security and pensions | 62 | €148,949 | €161,638 | +€12,688 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €2,046 | +€1,461 | +249.9% |
| Other operating charges | 640/8 | €809 | €7,236 | +€6,427 | +794.1% |
| Gross operating margin | 9900 | €171,257 | €702,061 | +€530,804 | +309.9% |
| Operating profit (loss) | 9901 | €20,914 | €531,141 | +€510,227 | +2439.7% |
| Financial charges | 65/66B | €402 | €473 | +€72 | +17.8% |
| Recurring financial charges | 65 | €402 | €473 | +€72 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €20,512 | €530,668 | +€510,156 | +2487.1% |
| Income taxes | 67/77 | €5,578 | €170,830 | +€165,252 | +2962.5% |
| Profit (loss) for the period | 9904 | €14,934 | €359,837 | +€344,903 | +2309.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,934 | €359,837 | +€344,903 | +2309.5% |
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 9 October 2026 via checked.be.