LAUDAV: 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.
LAUDAV
Largest movements
- Cash +€3,331
up €3,331 (+23.4%), from €14,259 to €17,590
mainly Depreciation (+€1,771) and Net result for the year (+€1,169)
- Tangible fixed assets -€1,771
down €1,771 (-28.7%), from €6,166 to €4,395
- Profit (loss) carried forward +€1,169
up €1,169 (+8.0%), from €14,526 to €15,696
- Tax, wage and social debts +€390
up €390 (+43.4%), from €899 to €1,289
- Turnover -€4,000
down €4,000 (-44.4%), from €9,000 to €5,000
- Purchases and services -€2,908
down €2,908 (-64.2%), from €4,532 to €1,624
- Gross operating margin -€1,092
down €1,092 (-24.4%), from €4,468 to €3,376
- Taxes -€509
down €509 (-56.6%), from €899 to €390
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 | €20,425 | €21,984 | +€1,559 | +7.6% |
| Fixed assets | 21/28 | €6,166 | €4,395 | -€1,771 | -28.7% |
| Tangible fixed assets | 22/27 | €6,166 | €4,395 | -€1,771 | -28.7% |
| Furniture and vehicles | 24 | €6,166 | €4,395 | -€1,771 | -28.7% |
| Current assets | 29/58 | €14,259 | €17,590 | +€3,331 | +23.4% |
| Cash at bank and in hand | 54/58 | €14,259 | €17,590 | +€3,331 | +23.4% |
| Total equity and liabilities | 10/49 | €20,425 | €21,984 | +€1,559 | +7.6% |
| Equity | 10/15 | €19,526 | €20,696 | +€1,169 | +6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,526 | €15,696 | +€1,169 | +8.0% |
| Amounts payable | 17/49 | €899 | €1,289 | +€390 | +43.4% |
| Amounts payable within one year | 42/48 | €899 | €1,289 | +€390 | +43.4% |
| Taxes, remuneration and social security | 45 | €899 | €1,289 | +€390 | +43.4% |
| Taxes | 450/3 | €899 | €1,289 | +€390 | +43.4% |
| Turnover | 70 | €9,000 | €5,000 | -€4,000 | -44.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,532 | €1,624 | -€2,908 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,771 | €1,771 | = | 0.0% |
| Gross operating margin | 9900 | €4,468 | €3,376 | -€1,092 | -24.4% |
| Operating profit (loss) | 9901 | €2,696 | €1,604 | -€1,092 | -40.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,651 | €1,559 | -€1,092 | -41.2% |
| Income taxes | 67/77 | €899 | €390 | -€509 | -56.6% |
| Profit (loss) for the period | 9904 | €1,752 | €1,169 | -€583 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,752 | €1,169 | -€583 | -33.3% |
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 1 October 2026 via checked.be.