LAUDEL: 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.
LAUDEL
Largest movements
- Tangible fixed assets -€8,497
down €8,497 (-3.2%), from €263,283 to €254,786
of which Land and buildings: -€8,079
- Profit (loss) carried forward -€19,980
down €19,980 (-8.7%), from -€229,420 to -€249,400
- Accrued charges and deferred income +€12,893
new in 2024: €12,893
- Other operating charges +€2,615
new in 2024: €2,615
- Gross operating margin -€1,206
down €1,206 (-19.0%), from -€6,361 to -€7,566
- Depreciation -€190
down €190 (-2.0%), from €9,662 to €9,472
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,260 | €257,884 | -€6,376 | -2.4% |
| Fixed assets | 21/28 | €263,893 | €255,396 | -€8,497 | -3.2% |
| Tangible fixed assets | 22/27 | €263,283 | €254,786 | -€8,497 | -3.2% |
| Land and buildings | 22 | €259,481 | €251,401 | -€8,079 | -3.1% |
| Plant, machinery and equipment | 23 | €3,803 | €3,385 | -€418 | -11.0% |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €367 | €2,488 | +€2,121 | +578.0% |
| Cash at bank and in hand | 54/58 | - | €2,488 | +€2,488 | |
| Deferred charges and accrued income | 490/1 | €367 | - | -€367 | |
| Total equity and liabilities | 10/49 | €264,260 | €257,884 | -€6,376 | -2.4% |
| Equity | 10/15 | €210,645 | €190,666 | -€19,980 | -9.5% |
| Contributions | 10/11 | €131,107 | €131,107 | = | 0.0% |
| Capital | 10 | €131,107 | €131,107 | = | 0.0% |
| Issued capital | 100 | €131,107 | €131,107 | = | 0.0% |
| Revaluation surpluses | 12 | €308,958 | €308,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,420 | -€249,400 | -€19,980 | -8.7% |
| Amounts payable | 17/49 | €53,615 | €67,218 | +€13,604 | +25.4% |
| Amounts payable within one year | 42/48 | €53,615 | €54,325 | +€711 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €1,854 | - | -€1,854 | |
| Trade debts | 44 | €29,960 | €32,524 | +€2,565 | +8.6% |
| Suppliers | 440/4 | €29,960 | €32,524 | +€2,565 | +8.6% |
| Other amounts payable | 47/48 | €21,801 | €21,801 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €12,893 | +€12,893 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,662 | €9,472 | -€190 | -2.0% |
| Other operating charges | 640/8 | - | €2,615 | +€2,615 | |
| Gross operating margin | 9900 | -€6,361 | -€7,566 | -€1,206 | -19.0% |
| Operating profit (loss) | 9901 | -€16,022 | -€19,653 | -€3,631 | -22.7% |
| Financial charges | 65/66B | €313 | €327 | +€13 | +4.3% |
| Recurring financial charges | 65 | €313 | €327 | +€13 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,336 | -€19,980 | -€3,644 | -22.3% |
| Profit (loss) for the period | 9904 | -€16,336 | -€19,980 | -€3,644 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,336 | -€19,980 | -€3,644 | -22.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.