LAUKEN: 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.
LAUKEN
Largest movements
- Cash +€90,695
up €90,695 (+223%), from €40,620 to €131,315
mainly Net result for the year (+€73,061) and Current investments (+€41,000)
- Current investments -€41,000
down €41,000 (-91.1%), from €45,000 to €4,000
- Tangible fixed assets -€9,125
down €9,125 (-41.0%), from €22,246 to €13,121
of which Furniture and vehicles: -€6,210
- Deferred charges and accrued income +€3,647
up €3,647 (+33.2%), from €10,985 to €14,632
- Other debts +€29,554
up €29,554 (+90.8%), from €32,561 to €62,115
- Tax, wage and social debts +€11,901
up €11,901 (+126%), from €9,475 to €21,376
of which Taxes: +€12,020
- Trade debts +€3,515
up €3,515 (+882%), from €399 to €3,914
- Gross operating margin +€50,167
up €50,167 (+92.4%), from €54,311 to €104,479
- Taxes +€11,871
up €11,871 (+122%), from €9,724 to €21,595
- Financial income +€1,442
up €1,442 (+1,270%), from €114 to €1,555
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 | €137,651 | €182,621 | +€44,970 | +32.7% |
| Fixed assets | 21/28 | €22,246 | €13,121 | -€9,125 | -41.0% |
| Tangible fixed assets | 22/27 | €22,246 | €13,121 | -€9,125 | -41.0% |
| Plant, machinery and equipment | 23 | €7,332 | €4,418 | -€2,914 | -39.7% |
| Furniture and vehicles | 24 | €14,913 | €8,703 | -€6,210 | -41.6% |
| Current assets | 29/58 | €115,405 | €169,500 | +€54,095 | +46.9% |
| Amounts receivable within one year | 40/41 | €18,801 | €19,553 | +€752 | +4.0% |
| Trade receivables | 40 | €17,999 | €17,696 | -€303 | -1.7% |
| Other amounts receivable | 41 | €802 | €1,857 | +€1,055 | +132% |
| Current investments | 50/53 | €45,000 | €4,000 | -€41,000 | -91.1% |
| Cash at bank and in hand | 54/58 | €40,620 | €131,315 | +€90,695 | +223% |
| Deferred charges and accrued income | 490/1 | €10,985 | €14,632 | +€3,647 | +33.2% |
| Total equity and liabilities | 10/49 | €137,651 | €182,621 | +€44,970 | +32.7% |
| Equity | 10/15 | €95,217 | €95,217 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,217 | €90,217 | = | 0.0% |
| Distributable reserves | 133 | €90,217 | €90,217 | = | 0.0% |
| Amounts payable | 17/49 | €42,434 | €87,405 | +€44,970 | +106% |
| Amounts payable within one year | 42/48 | €42,434 | €87,405 | +€44,970 | +106% |
| Trade debts | 44 | €399 | €3,914 | +€3,515 | +882% |
| Suppliers | 440/4 | €399 | €3,914 | +€3,515 | +882% |
| Taxes, remuneration and social security | 45 | €9,475 | €21,376 | +€11,901 | +126% |
| Taxes | 450/3 | €9,356 | €21,376 | +€12,020 | +128% |
| Remuneration and social security | 454/9 | €118 | - | -€118 | |
| Other amounts payable | 47/48 | €32,561 | €62,115 | +€29,554 | +90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,150 | €9,125 | -€26 | -0.3% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €54,311 | €104,479 | +€50,167 | +92.4% |
| Operating profit (loss) | 9901 | €45,035 | €95,226 | +€50,191 | +111% |
| Financial income | 75/76B | €114 | €1,555 | +€1,442 | +1,270% |
| Recurring financial income | 75 | €114 | €1,555 | +€1,442 | +1,270% |
| Financial charges | 65/66B | €2,995 | €2,126 | -€869 | -29.0% |
| Recurring financial charges | 65 | €2,995 | €2,126 | -€869 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €42,154 | €94,656 | +€52,502 | +125% |
| Income taxes | 67/77 | €9,724 | €21,595 | +€11,871 | +122% |
| Profit (loss) for the period | 9904 | €32,430 | €73,061 | +€40,631 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €32,430 | €73,061 | +€40,631 | +125% |
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 15 October 2026 via checked.be.