Laudele: 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.
Laudele
Largest movements
- Tangible fixed assets -€13,800
down €13,800 (-4.2%), from €332,469 to €318,668
of which Land and buildings: -€18,146
- Cash +€12,289
up €12,289 (+85.4%), from €14,397 to €26,686
mainly Net result for the year (+€21,074) and Depreciation (+€19,063)
- Debts after one year -€23,261
down €23,261 (-15.3%), from €151,594 to €128,334
- Profit (loss) carried forward +€21,074
up €21,074 (+48.8%), from €43,168 to €64,242
- Other debts -€5,011
down €5,011 (-8.1%), from €62,065 to €57,053
- Tax, wage and social debts +€3,634
up €3,634 (+93.9%), from €3,869 to €7,503
- Gross operating margin +€12,783
up €12,783 (+31.9%), from €40,034 to €52,817
- Depreciation -€7,369
down €7,369 (-27.9%), from €26,432 to €19,063
- Taxes +€4,953
up €4,953 (+146.0%), from €3,393 to €8,346
- Financial charges -€1,584
down €1,584 (-40.8%), from €3,881 to €2,297
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 | €351,679 | €350,209 | -€1,470 | -0.4% |
| Fixed assets | 21/28 | €332,469 | €318,668 | -€13,800 | -4.2% |
| Tangible fixed assets | 22/27 | €332,469 | €318,668 | -€13,800 | -4.2% |
| Land and buildings | 22 | €331,845 | €313,699 | -€18,146 | -5.5% |
| Plant, machinery and equipment | 23 | €623 | €4,969 | +€4,346 | +697.1% |
| Current assets | 29/58 | €19,211 | €31,541 | +€12,330 | +64.2% |
| Stocks and contracts in progress | 3 | €2,145 | €2,145 | = | 0.0% |
| Stocks | 30/36 | €2,145 | €2,145 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €854 | €879 | +€26 | +3.0% |
| Trade receivables | 40 | €854 | €879 | +€26 | +3.0% |
| Cash at bank and in hand | 54/58 | €14,397 | €26,686 | +€12,289 | +85.4% |
| Deferred charges and accrued income | 490/1 | €1,815 | €1,831 | +€16 | +0.9% |
| Total equity and liabilities | 10/49 | €351,679 | €350,209 | -€1,470 | -0.4% |
| Equity | 10/15 | €109,168 | €130,242 | +€21,074 | +19.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,168 | €64,242 | +€21,074 | +48.8% |
| Amounts payable | 17/49 | €242,512 | €219,968 | -€22,544 | -9.3% |
| Amounts payable after more than one year | 17 | €151,594 | €128,334 | -€23,261 | -15.3% |
| Financial debts | 170/4 | €151,594 | €128,334 | -€23,261 | -15.3% |
| Amounts payable within one year | 42/48 | €90,917 | €91,634 | +€717 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €24,087 | €23,261 | -€826 | -3.4% |
| Trade debts | 44 | €896 | €3,816 | +€2,920 | +325.8% |
| Suppliers | 440/4 | €896 | €3,816 | +€2,920 | +325.8% |
| Taxes, remuneration and social security | 45 | €3,869 | €7,503 | +€3,634 | +93.9% |
| Taxes | 450/3 | €3,869 | €7,503 | +€3,634 | +93.9% |
| Other amounts payable | 47/48 | €62,065 | €57,053 | -€5,011 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,432 | €19,063 | -€7,369 | -27.9% |
| Other operating charges | 640/8 | €1,953 | €2,037 | +€84 | +4.3% |
| Gross operating margin | 9900 | €40,034 | €52,817 | +€12,783 | +31.9% |
| Operating profit (loss) | 9901 | €11,649 | €31,717 | +€20,068 | +172.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,881 | €2,297 | -€1,584 | -40.8% |
| Recurring financial charges | 65 | €3,881 | €2,297 | -€1,584 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €7,767 | €29,420 | +€21,652 | +278.8% |
| Income taxes | 67/77 | €3,393 | €8,346 | +€4,953 | +146.0% |
| Profit (loss) for the period | 9904 | €4,375 | €21,074 | +€16,699 | +381.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,375 | €21,074 | +€16,699 | +381.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.