LAUDA CONSULTING: 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.
LAUDA CONSULTING
Largest movements
- Receivables within one year +€49,067
up €49,067 (+256%), from €19,200 to €68,267
of which Trade receivables: +€45,678
- Tangible fixed assets -€5,852
down €5,852 (-38.3%), from €15,275 to €9,423
of which Furniture and vehicles: -€8,381
- Cash +€2,693
up €2,693 (+287%), from €938 to €3,631
mainly Trade debts (+€17,713) and Net result for the year (+€16,207)
- Deferred charges and accrued income -€907
down €907 (-55.0%), from €1,649 to €743
- Trade debts +€17,713
up €17,713 (+2,052%), from €863 to €18,576
- Reserves +€16,207
up €16,207 (+58.3%), from €27,783 to €43,990
- Tax, wage and social debts +€11,910
up €11,910 (+858%), from €1,388 to €13,298
of which Taxes: +€8,410
- Other debts -€829
no longer reported in 2025 (was €829)
- Gross operating margin +€22,957
up €22,957, from -€2,177 to €20,780
- Depreciation -€5,721
down €5,721 (-77.3%), from €7,400 to €1,680
- Taxes +€1,590
up €1,590 (+495%), from €322 to €1,912
- Other operating charges -€872
down €872 (-66.0%), from €1,321 to €449
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 | €37,063 | €82,064 | +€45,001 | +121% |
| Fixed assets | 21/28 | €15,275 | €9,423 | -€5,852 | -38.3% |
| Tangible fixed assets | 22/27 | €15,275 | €9,423 | -€5,852 | -38.3% |
| Plant, machinery and equipment | 23 | €706 | €3,235 | +€2,529 | +358% |
| Furniture and vehicles | 24 | €14,569 | €6,188 | -€8,381 | -57.5% |
| Current assets | 29/58 | €21,788 | €72,641 | +€50,853 | +233% |
| Amounts receivable within one year | 40/41 | €19,200 | €68,267 | +€49,067 | +256% |
| Trade receivables | 40 | €19,200 | €64,878 | +€45,678 | +238% |
| Other amounts receivable | 41 | - | €3,389 | +€3,389 | |
| Cash at bank and in hand | 54/58 | €938 | €3,631 | +€2,693 | +287% |
| Deferred charges and accrued income | 490/1 | €1,649 | €743 | -€907 | -55.0% |
| Total equity and liabilities | 10/49 | €37,063 | €82,064 | +€45,001 | +121% |
| Equity | 10/15 | €33,983 | €50,190 | +€16,207 | +47.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,783 | €43,990 | +€16,207 | +58.3% |
| Distributable reserves | 133 | €27,783 | €43,990 | +€16,207 | +58.3% |
| Amounts payable | 17/49 | €3,080 | €31,874 | +€28,794 | +935% |
| Amounts payable within one year | 42/48 | €3,080 | €31,874 | +€28,794 | +935% |
| Trade debts | 44 | €863 | €18,576 | +€17,713 | +2,052% |
| Suppliers | 440/4 | €863 | €18,576 | +€17,713 | +2,052% |
| Taxes, remuneration and social security | 45 | €1,388 | €13,298 | +€11,910 | +858% |
| Taxes | 450/3 | €1,388 | €9,798 | +€8,410 | +606% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €829 | - | -€829 | |
| Non-recurring operating income | 76A | - | €4,177 | +€4,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,400 | €1,680 | -€5,721 | -77.3% |
| Other operating charges | 640/8 | €1,321 | €449 | -€872 | -66.0% |
| Non-recurring operating charges | 66A | €2,006 | - | -€2,006 | |
| Gross operating margin | 9900 | -€2,177 | €20,780 | +€22,957 | |
| Operating profit (loss) | 9901 | -€12,904 | €18,651 | +€31,555 | |
| Financial income | 75/76B | €0 | €23 | +€23 | +15,153% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +15,153% |
| Financial charges | 65/66B | €396 | €555 | +€159 | +40.2% |
| Recurring financial charges | 65 | €396 | €555 | +€159 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,300 | €18,119 | +€31,419 | |
| Income taxes | 67/77 | €322 | €1,912 | +€1,590 | +495% |
| Profit (loss) for the period | 9904 | -€13,621 | €16,207 | +€29,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,621 | €16,207 | +€29,828 |
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 18 October 2026 via checked.be.