LAUDAN: 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.
LAUDAN
Largest movements
- Cash -€3,728
down €3,728 (-5.9%), from €63,033 to €59,305
mainly Net result for the year (-€7,037)
- Tangible fixed assets -€1,659
down €1,659 (-1.6%), from €101,783 to €100,124
of which Furniture and vehicles: -€1,157
- Profit (loss) carried forward -€7,037
down €7,037 (-13.3%), from €53,099 to €46,062
- Taxes +€13,290
no longer reported in 2025 (was -€13,290)
- Gross operating margin -€906
down €906 (-22.0%), from -€4,117 to -€5,023
- Purchases and services +€906
up €906 (+22.0%), from €4,117 to €5,023
- Depreciation -€816
down €816 (-33.0%), from €2,475 to €1,659
- Financial income +€239
up €239 (+6.2%), from €3,848 to €4,087
of which Financial income: +€239
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 | €164,816 | €159,429 | -€5,387 | -3.3% |
| Fixed assets | 21/28 | €101,783 | €100,124 | -€1,659 | -1.6% |
| Tangible fixed assets | 22/27 | €101,783 | €100,124 | -€1,659 | -1.6% |
| Land and buildings | 22 | €99,839 | €99,839 | = | 0.0% |
| Plant, machinery and equipment | 23 | €787 | €285 | -€502 | -63.8% |
| Furniture and vehicles | 24 | €1,157 | - | -€1,157 | |
| Current assets | 29/58 | €63,033 | €59,305 | -€3,728 | -5.9% |
| Cash at bank and in hand | 54/58 | €63,033 | €59,305 | -€3,728 | -5.9% |
| Total equity and liabilities | 10/49 | €164,816 | €159,429 | -€5,387 | -3.3% |
| Equity | 10/15 | €160,313 | €153,276 | -€7,037 | -4.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €42,142 | €42,142 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €3,099 | +€3,099 | |
| Other | 1319 | - | €3,099 | +€3,099 | |
| Distributable reserves | 133 | €3,099 | - | -€3,099 | |
| Profit (loss) carried forward | 14 | €53,099 | €46,062 | -€7,037 | -13.3% |
| Amounts payable | 17/49 | €4,503 | €6,153 | +€1,650 | +36.6% |
| Amounts payable within one year | 42/48 | €4,503 | €6,153 | +€1,650 | +36.6% |
| Trade debts | 44 | €140 | €888 | +€748 | +534.3% |
| Suppliers | 440/4 | €140 | €888 | +€748 | +534.3% |
| Other amounts payable | 47/48 | €4,363 | €5,265 | +€902 | +20.7% |
| Non-recurring operating income | 76A | €4,117 | €5,023 | +€906 | +22.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,117 | €5,023 | +€906 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,475 | €1,659 | -€816 | -33.0% |
| Other operating charges | 640/8 | €4,144 | €4,370 | +€226 | +5.5% |
| Gross operating margin | 9900 | -€4,117 | -€5,023 | -€906 | -22.0% |
| Operating profit (loss) | 9901 | -€10,736 | -€11,052 | -€316 | -2.9% |
| Financial income | 75/76B | €3,848 | €4,087 | +€239 | +6.2% |
| Recurring financial income | 75 | €3,848 | €4,087 | +€239 | +6.2% |
| Non-recurring financial income | 76B | €3,848 | €4,087 | +€239 | +6.2% |
| Financial charges | 65/66B | €60 | €72 | +€12 | +20.0% |
| Recurring financial charges | 65 | €60 | €72 | +€12 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,948 | -€7,037 | -€89 | -1.3% |
| Income taxes | 67/77 | -€13,290 | - | +€13,290 | |
| Profit (loss) for the period | 9904 | €6,342 | -€7,037 | -€13,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,342 | -€7,037 | -€13,379 |
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 10 October 2026 via checked.be.