Laugino: 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.
Laugino
Largest movements
- Tangible fixed assets +€192,452
up €192,452 (+91.0%), from €211,388 to €403,840
of which Land and buildings: +€195,079
- Cash -€106,529
down €106,529 (-70.5%), from €151,079 to €44,550
mainly Investment in fixed assets (net) (-€237,475) and Contributions, distributions and other (-€160,000)
- Receivables within one year +€30,181
up €30,181 (+114%), from €26,392 to €56,573
of which Trade receivables: +€20,529
- Debts after one year +€180,783
up €180,783 (+174%), from €103,809 to €284,591
- Profit (loss) carried forward -€59,161
down €59,161 (-24.8%), from €238,576 to €179,415
- Current portion of long-term debt +€10,512
up €10,512 (+171%), from €6,155 to €16,667
- Tax, wage and social debts -€5,892
down €5,892 (-66.4%), from €8,872 to €2,980
- Other debts -€5,791
down €5,791 (-59.9%), from €9,668 to €3,877
- Depreciation +€29,204
up €29,204 (+185%), from €15,818 to €45,023
- Taxes -€8,095
down €8,095 (-18.1%), from €44,828 to €36,733
- Financial charges +€2,722
up €2,722 (+127%), from €2,136 to €4,858
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 | €391,666 | €508,199 | +€116,533 | +29.8% |
| Fixed assets | 21/28 | €211,388 | €403,840 | +€192,452 | +91.0% |
| Tangible fixed assets | 22/27 | €211,388 | €403,840 | +€192,452 | +91.0% |
| Land and buildings | 22 | €207,472 | €402,551 | +€195,079 | +94.0% |
| Furniture and vehicles | 24 | €3,916 | €1,289 | -€2,627 | -67.1% |
| Current assets | 29/58 | €180,278 | €104,358 | -€75,920 | -42.1% |
| Amounts receivable within one year | 40/41 | €26,392 | €56,573 | +€30,181 | +114% |
| Trade receivables | 40 | €23,277 | €43,806 | +€20,529 | +88.2% |
| Other amounts receivable | 41 | €3,115 | €12,767 | +€9,652 | +310% |
| Cash at bank and in hand | 54/58 | €151,079 | €44,550 | -€106,529 | -70.5% |
| Deferred charges and accrued income | 490/1 | €2,807 | €3,235 | +€429 | +15.3% |
| Total equity and liabilities | 10/49 | €391,666 | €508,199 | +€116,533 | +29.8% |
| Equity | 10/15 | €258,981 | €199,820 | -€59,161 | -22.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238,576 | €179,415 | -€59,161 | -24.8% |
| Amounts payable | 17/49 | €132,685 | €308,379 | +€175,694 | +132% |
| Amounts payable after more than one year | 17 | €103,809 | €284,591 | +€180,783 | +174% |
| Financial debts | 170/4 | €103,809 | €284,591 | +€180,783 | +174% |
| Amounts payable within one year | 42/48 | €28,876 | €23,643 | -€5,233 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €6,155 | €16,667 | +€10,512 | +171% |
| Trade debts | 44 | €4,180 | €119 | -€4,062 | -97.2% |
| Suppliers | 440/4 | €4,180 | €119 | -€4,062 | -97.2% |
| Taxes, remuneration and social security | 45 | €8,872 | €2,980 | -€5,892 | -66.4% |
| Taxes | 450/3 | €8,872 | €2,980 | -€5,892 | -66.4% |
| Other amounts payable | 47/48 | €9,668 | €3,877 | -€5,791 | -59.9% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,818 | €45,023 | +€29,204 | +185% |
| Other operating charges | 640/8 | €1,255 | €1,621 | +€366 | +29.1% |
| Gross operating margin | 9900 | €188,569 | €189,073 | +€504 | +0.3% |
| Operating profit (loss) | 9901 | €171,495 | €142,430 | -€29,066 | -16.9% |
| Financial income | 75/76B | €20 | €0 | -€19 | -99.5% |
| Recurring financial income | 75 | €20 | €0 | -€19 | -99.5% |
| Financial charges | 65/66B | €2,136 | €4,858 | +€2,722 | +127% |
| Recurring financial charges | 65 | €2,136 | €4,858 | +€2,722 | +127% |
| Profit (loss) for the period before taxes | 9903 | €169,379 | €137,572 | -€31,807 | -18.8% |
| Income taxes | 67/77 | €44,828 | €36,733 | -€8,095 | -18.1% |
| Profit (loss) for the period | 9904 | €124,552 | €100,839 | -€23,713 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,552 | €100,839 | -€23,713 | -19.0% |
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 23 October 2026 via checked.be.