LAUJE: 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.
LAUJE
Largest movements
- Tangible fixed assets -€27,878
down €27,878 (-2.5%), from €1.1m to €1.1m
- Debts after one year -€104,400
down €104,400 (-8.3%), from €1.3m to €1.1m
- Other debts +€82,101
up €82,101 (+6.8%), from €1.2m to €1.3m
- Gross operating margin +€54,725
up €54,725 (+136%), from €40,100 to €94,825
- Other operating charges -€30,939
down €30,939 (-51.6%), from €59,954 to €29,015
- Financial charges +€22,352
up €22,352 (+79.6%), from €28,084 to €50,436
- Depreciation +€2,418
up €2,418 (+9.5%), from €25,461 to €27,878
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 | €2,433,856 | €2,406,076 | -€27,781 | -1.1% |
| Fixed assets | 21/28 | €2,412,226 | €2,384,347 | -€27,878 | -1.2% |
| Intangible fixed assets | 21 | €36,745 | €36,745 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,094,481 | €1,066,602 | -€27,878 | -2.5% |
| Land and buildings | 22 | €1,094,481 | €1,066,602 | -€27,878 | -2.5% |
| Financial fixed assets | 28 | €1,281,000 | €1,281,000 | = | 0.0% |
| Current assets | 29/58 | €21,630 | €21,728 | +€98 | +0.5% |
| Amounts receivable within one year | 40/41 | €35 | €6,394 | +€6,360 | +18,317% |
| Trade receivables | 40 | €35 | €6,238 | +€6,203 | +17,867% |
| Other amounts receivable | 41 | - | €156 | +€156 | |
| Cash at bank and in hand | 54/58 | €19,596 | €15,334 | -€4,262 | -21.7% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €2,433,856 | €2,406,076 | -€27,781 | -1.1% |
| Equity | 10/15 | -€129,131 | -€141,635 | -€12,504 | -9.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,931 | -€152,435 | -€12,504 | -8.9% |
| Amounts payable | 17/49 | €2,562,987 | €2,547,710 | -€15,277 | -0.6% |
| Amounts payable after more than one year | 17 | €1,251,090 | €1,146,690 | -€104,400 | -8.3% |
| Financial debts | 170/4 | €1,251,090 | €1,146,690 | -€104,400 | -8.3% |
| Amounts payable within one year | 42/48 | €1,310,797 | €1,393,374 | +€82,577 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €101,220 | €104,400 | +€3,180 | +3.1% |
| Trade debts | 44 | €4,200 | €3,996 | -€204 | -4.8% |
| Suppliers | 440/4 | €4,200 | €3,996 | -€204 | -4.8% |
| Taxes, remuneration and social security | 45 | €2,500 | - | -€2,500 | |
| Taxes | 450/3 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €1,202,877 | €1,284,978 | +€82,101 | +6.8% |
| Accrued charges and deferred income | 492/3 | €1,100 | €7,646 | +€6,546 | +595% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,461 | €27,878 | +€2,418 | +9.5% |
| Other operating charges | 640/8 | €59,954 | €29,015 | -€30,939 | -51.6% |
| Gross operating margin | 9900 | €40,100 | €94,825 | +€54,725 | +136% |
| Operating profit (loss) | 9901 | -€45,315 | €37,932 | +€83,246 | |
| Financial charges | 65/66B | €28,084 | €50,436 | +€22,352 | +79.6% |
| Recurring financial charges | 65 | €28,084 | €50,436 | +€22,352 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | -€73,399 | -€12,504 | +€60,895 | +83.0% |
| Profit (loss) for the period | 9904 | -€73,399 | -€12,504 | +€60,895 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,399 | -€12,504 | +€60,895 | +83.0% |
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 17 October 2026 via checked.be.