LAUGIBERT: 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.
LAUGIBERT
Largest movements
- Tangible fixed assets -€51,559
down €51,559 (-11.5%), from €447,122 to €395,563
- Cash +€31,494
up €31,494 (+4,739%), from €665 to €32,158
mainly Other debts (+€342,170) and Depreciation (+€51,559)
- Receivables within one year -€5,000
no longer reported in 2025 (was €5,000)
- Other debts +€342,170
up €342,170 (+129%), from €265,305 to €607,475
- Profit (loss) carried forward -€224,944
down €224,944, from €918 to -€224,025
- Debts after one year -€141,973
no longer reported in 2025 (was €141,973)
- Gross operating margin -€200,342
down €200,342 (-80.6%), from €248,617 to €48,276
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 | €452,787 | €427,722 | -€25,065 | -5.5% |
| Fixed assets | 21/28 | €447,122 | €395,563 | -€51,559 | -11.5% |
| Tangible fixed assets | 22/27 | €447,122 | €395,563 | -€51,559 | -11.5% |
| Land and buildings | 22 | €447,122 | €395,563 | -€51,559 | -11.5% |
| Current assets | 29/58 | €5,665 | €32,158 | +€26,494 | +468% |
| Amounts receivable within one year | 40/41 | €5,000 | - | -€5,000 | |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €665 | €32,158 | +€31,494 | +4,739% |
| Total equity and liabilities | 10/49 | €452,787 | €427,722 | -€25,065 | -5.5% |
| Equity | 10/15 | €45,191 | -€179,753 | -€224,944 | |
| Contributions | 10/11 | €44,272 | €44,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €918 | -€224,025 | -€224,944 | |
| Amounts payable | 17/49 | €407,596 | €607,475 | +€199,879 | +49.0% |
| Amounts payable after more than one year | 17 | €141,973 | - | -€141,973 | |
| Financial debts | 170/4 | €141,973 | - | -€141,973 | |
| Amounts payable within one year | 42/48 | €265,622 | €607,475 | +€341,852 | +129% |
| Trade debts | 44 | €318 | - | -€318 | |
| Suppliers | 440/4 | €318 | - | -€318 | |
| Other amounts payable | 47/48 | €265,305 | €607,475 | +€342,170 | +129% |
| Non-recurring operating income | 76A | €200,000 | - | -€200,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,559 | €51,559 | = | 0.0% |
| Other operating charges | 640/8 | €20,928 | €21,585 | +€657 | +3.1% |
| Gross operating margin | 9900 | €248,617 | €48,276 | -€200,342 | -80.6% |
| Operating profit (loss) | 9901 | €176,131 | -€24,867 | -€200,998 | |
| Financial charges | 65/66B | €82 | €76 | -€6 | -7.3% |
| Recurring financial charges | 65 | €82 | €76 | -€6 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €176,049 | -€24,944 | -€200,992 | |
| Profit (loss) for the period | 9904 | €176,049 | -€24,944 | -€200,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €176,049 | -€24,944 | -€200,992 |
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 31 October 2026 via checked.be.