LAUFLO: 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.
LAUFLO
Largest movements
- Deferred charges and accrued income -€32,592
no longer reported in 2025 (was €32,592)
- Receivables within one year +€9,498
up €9,498 (+10.2%), from €92,848 to €102,345
of which Trade receivables: +€30,000
- Cash +€4,419
up €4,419 (+50.8%), from €8,694 to €13,113
mainly Deferred charges and accrued income (+€32,592) and Net result for the year (+€9,164)
- Tangible fixed assets -€2,320
down €2,320 (-4.7%), from €48,959 to €46,639
- Other debts -€31,641
no longer reported in 2025 (was €31,641)
- Profit (loss) carried forward +€9,164
up €9,164 (+51.4%), from -€17,837 to -€8,673
- Depreciation -€1,449
down €1,449 (-38.4%), from €3,770 to €2,320
- Financial charges -€793
down €793 (-83.8%), from €946 to €153
- Taxes +€654
up €654 (+31.6%), from €2,071 to €2,725
- Financial income -€606
down €606 (-10.8%), from €5,604 to €4,998
- Other operating charges +€121
up €121 (+43.6%), from €278 to €400
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.
Derived cash bridge
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 | €184,659 | €163,664 | -€20,996 | -11.4% |
| Fixed assets | 21/28 | €50,526 | €48,205 | -€2,320 | -4.6% |
| Tangible fixed assets | 22/27 | €48,959 | €46,639 | -€2,320 | -4.7% |
| Land and buildings | 22 | €48,959 | €46,639 | -€2,320 | -4.7% |
| Financial fixed assets | 28 | €1,566 | €1,566 | = | 0.0% |
| Current assets | 29/58 | €134,134 | €115,458 | -€18,675 | -13.9% |
| Amounts receivable within one year | 40/41 | €92,848 | €102,345 | +€9,498 | +10.2% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €92,848 | €72,345 | -€20,502 | -22.1% |
| Cash at bank and in hand | 54/58 | €8,694 | €13,113 | +€4,419 | +50.8% |
| Deferred charges and accrued income | 490/1 | €32,592 | - | -€32,592 | |
| Total equity and liabilities | 10/49 | €184,659 | €163,664 | -€20,996 | -11.4% |
| Equity | 10/15 | €150,948 | €160,112 | +€9,164 | +6.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €102,752 | €102,752 | = | 0.0% |
| Reserves | 13 | €4,059 | €4,059 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,059 | €4,059 | = | 0.0% |
| Legal reserve | 130 | €4,059 | €4,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,837 | -€8,673 | +€9,164 | +51.4% |
| Amounts payable | 17/49 | €33,712 | €3,552 | -€30,160 | -89.5% |
| Amounts payable within one year | 42/48 | €33,712 | €3,552 | -€30,160 | -89.5% |
| Trade debts | 44 | - | €1,013 | +€1,013 | |
| Suppliers | 440/4 | - | €1,013 | +€1,013 | |
| Taxes, remuneration and social security | 45 | €2,071 | €2,538 | +€468 | +22.6% |
| Taxes | 450/3 | €2,071 | €2,538 | +€468 | +22.6% |
| Other amounts payable | 47/48 | €31,641 | - | -€31,641 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,770 | €2,320 | -€1,449 | -38.4% |
| Other operating charges | 640/8 | €278 | €400 | +€121 | +43.6% |
| Gross operating margin | 9900 | €9,743 | €9,764 | +€21 | +0.2% |
| Operating profit (loss) | 9901 | €5,695 | €7,044 | +€1,349 | +23.7% |
| Financial income | 75/76B | €5,604 | €4,998 | -€606 | -10.8% |
| Recurring financial income | 75 | €5,604 | €4,998 | -€606 | -10.8% |
| Financial charges | 65/66B | €946 | €153 | -€793 | -83.8% |
| Recurring financial charges | 65 | €946 | €153 | -€793 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €10,353 | €11,889 | +€1,536 | +14.8% |
| Income taxes | 67/77 | €2,071 | €2,725 | +€654 | +31.6% |
| Profit (loss) for the period | 9904 | €8,282 | €9,164 | +€882 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,282 | €9,164 | +€882 | +10.6% |
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 24 October 2026 via checked.be.