LauJan: 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.
LauJan
Largest movements
- Cash +€24,485
up €24,485 (+62.2%), from €39,335 to €63,820
mainly Net result for the year (+€41,556) and Depreciation (+€8,694)
- Receivables within one year +€8,228
up €8,228 (+130%), from €6,333 to €14,561
of which Other amounts receivable: +€6,252
- Tangible fixed assets -€7,279
down €7,279 (-29.6%), from €24,549 to €17,271
- Deferred charges and accrued income +€1,183
up €1,183 (+107%), from €1,110 to €2,293
- Reserves +€41,556
up €41,556 (+93.9%), from €44,235 to €85,791
- Other debts -€9,965
down €9,965 (-100%), from €9,965 to €0
- Tax, wage and social debts -€5,383
down €5,383 (-99.6%), from €5,407 to €24
of which Taxes: -€4,193
- Gross operating margin -€3,808
down €3,808 (-5.6%), from €68,408 to €64,600
- Taxes -€690
down €690 (-4.7%), from €14,717 to €14,027
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 | €71,389 | €98,006 | +€26,618 | +37.3% |
| Fixed assets | 21/28 | €24,611 | €17,332 | -€7,279 | -29.6% |
| Tangible fixed assets | 22/27 | €24,549 | €17,271 | -€7,279 | -29.6% |
| Furniture and vehicles | 24 | €24,549 | €17,271 | -€7,279 | -29.6% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €46,778 | €80,674 | +€33,896 | +72.5% |
| Amounts receivable within one year | 40/41 | €6,333 | €14,561 | +€8,228 | +130% |
| Trade receivables | 40 | €5,278 | €7,254 | +€1,976 | +37.4% |
| Other amounts receivable | 41 | €1,054 | €7,306 | +€6,252 | +593% |
| Cash at bank and in hand | 54/58 | €39,335 | €63,820 | +€24,485 | +62.2% |
| Deferred charges and accrued income | 490/1 | €1,110 | €2,293 | +€1,183 | +107% |
| Total equity and liabilities | 10/49 | €71,389 | €98,006 | +€26,618 | +37.3% |
| Equity | 10/15 | €54,235 | €95,791 | +€41,556 | +76.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €44,235 | €85,791 | +€41,556 | +93.9% |
| Distributable reserves | 133 | €44,235 | €85,791 | +€41,556 | +93.9% |
| Amounts payable | 17/49 | €17,154 | €2,215 | -€14,939 | -87.1% |
| Amounts payable within one year | 42/48 | €17,154 | €2,215 | -€14,939 | -87.1% |
| Trade debts | 44 | €1,782 | €2,192 | +€409 | +23.0% |
| Suppliers | 440/4 | €1,782 | €2,192 | +€409 | +23.0% |
| Taxes, remuneration and social security | 45 | €5,407 | €24 | -€5,383 | -99.6% |
| Taxes | 450/3 | €4,217 | €24 | -€4,193 | -99.4% |
| Remuneration and social security | 454/9 | €1,190 | €0 | -€1,190 | -100% |
| Other amounts payable | 47/48 | €9,965 | €0 | -€9,965 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,214 | €8,694 | +€479 | +5.8% |
| Other operating charges | 640/8 | €1,086 | €445 | -€641 | -59.0% |
| Gross operating margin | 9900 | €68,408 | €64,600 | -€3,808 | -5.6% |
| Operating profit (loss) | 9901 | €59,107 | €55,461 | -€3,646 | -6.2% |
| Financial income | 75/76B | €35 | €409 | +€374 | +1,069% |
| Recurring financial income | 75 | €35 | €409 | +€374 | +1,069% |
| Financial charges | 65/66B | €191 | €287 | +€96 | +50.5% |
| Recurring financial charges | 65 | €191 | €287 | +€96 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €58,952 | €55,583 | -€3,368 | -5.7% |
| Income taxes | 67/77 | €14,717 | €14,027 | -€690 | -4.7% |
| Profit (loss) for the period | 9904 | €44,235 | €41,556 | -€2,678 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,235 | €41,556 | -€2,678 | -6.1% |
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 13 October 2026 via checked.be.