LAUFABI: 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.
LAUFABI
Largest movements
- Tangible fixed assets -€13,500
down €13,500 (-7.5%), from €180,716 to €167,217
of which Land and buildings: -€9,436
- Other debts -€30,419
down €30,419 (-25.4%), from €119,652 to €89,233
- Profit (loss) carried forward +€12,433
up €12,433 (+14.8%), from -€84,207 to -€71,774
- Trade debts +€2,602
up €2,602 (+105.1%), from €2,477 to €5,079
- Gross operating margin +€15,767
up €15,767 (+99.7%), from €15,812 to €31,579
- Depreciation -€405
down €405 (-2.9%), from €13,905 to €13,500
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 | €184,466 | €169,347 | -€15,119 | -8.2% |
| Fixed assets | 21/28 | €180,716 | €167,217 | -€13,500 | -7.5% |
| Tangible fixed assets | 22/27 | €180,716 | €167,217 | -€13,500 | -7.5% |
| Land and buildings | 22 | €158,906 | €149,471 | -€9,436 | -5.9% |
| Plant, machinery and equipment | 23 | €9,409 | €8,226 | -€1,183 | -12.6% |
| Furniture and vehicles | 24 | €716 | €296 | -€420 | -58.7% |
| Other tangible fixed assets | 26 | €11,685 | €9,224 | -€2,461 | -21.1% |
| Current assets | 29/58 | €3,750 | €2,131 | -€1,619 | -43.2% |
| Amounts receivable within one year | 40/41 | - | €291 | +€291 | |
| Trade receivables | 40 | - | €291 | +€291 | |
| Cash at bank and in hand | 54/58 | €2,441 | €634 | -€1,807 | -74.0% |
| Deferred charges and accrued income | 490/1 | €1,310 | €1,206 | -€104 | -7.9% |
| Total equity and liabilities | 10/49 | €184,466 | €169,347 | -€15,119 | -8.2% |
| Equity | 10/15 | €60,793 | €73,226 | +€12,433 | +20.5% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Capital | 10 | €145,000 | €145,000 | = | 0.0% |
| Issued capital | 100 | €145,000 | €145,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,207 | -€71,774 | +€12,433 | +14.8% |
| Amounts payable | 17/49 | €123,673 | €96,121 | -€27,552 | -22.3% |
| Amounts payable after more than one year | 17 | €1,100 | €1,100 | = | 0.0% |
| Financial debts | 170/4 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,573 | €95,021 | -€27,552 | -22.5% |
| Trade debts | 44 | €2,477 | €5,079 | +€2,602 | +105.1% |
| Suppliers | 440/4 | €2,477 | €5,079 | +€2,602 | +105.1% |
| Taxes, remuneration and social security | 45 | €445 | €709 | +€265 | +59.5% |
| Taxes | 450/3 | €445 | €709 | +€265 | +59.5% |
| Other amounts payable | 47/48 | €119,652 | €89,233 | -€30,419 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,905 | €13,500 | -€405 | -2.9% |
| Other operating charges | 640/8 | €4,864 | €5,017 | +€153 | +3.2% |
| Gross operating margin | 9900 | €15,812 | €31,579 | +€15,767 | +99.7% |
| Operating profit (loss) | 9901 | -€2,956 | €13,062 | +€16,019 | |
| Financial charges | 65/66B | €440 | €365 | -€75 | -17.0% |
| Recurring financial charges | 65 | €440 | €365 | -€75 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,396 | €12,697 | +€16,093 | |
| Income taxes | 67/77 | €445 | €265 | -€180 | -40.5% |
| Profit (loss) for the period | 9904 | -€3,841 | €12,433 | +€16,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,841 | €12,433 | +€16,273 |
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 5 October 2026 via checked.be.