Laulan: 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.
Laulan
Largest movements
- Cash +€95,136
up €95,136 (+148%), from €64,287 to €159,423
mainly Net result for the year (+€169,003) and Short-term financial debts (+€6,064)
- Receivables within one year +€43,155
up €43,155 (+182%), from €23,701 to €66,856
of which Other amounts receivable: +€43,155
- Reserves +€169,003
up €169,003 (+84.4%), from €200,306 to €369,309
- Debts after one year -€36,443
down €36,443 (-15.6%), from €234,024 to €197,581
- Financial income +€115,778
up €115,778 (+11,092%), from €1,044 to €116,822
- Gross operating margin -€54,244
down €54,244 (-38.2%), from €142,049 to €87,806
- Taxes -€8,927
down €8,927 (-25.6%), from €34,927 to €25,999
- Financial charges -€2,442
down €2,442 (-25.0%), from €9,782 to €7,340
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 | €480,117 | €623,958 | +€143,842 | +30.0% |
| Fixed assets | 21/28 | €391,829 | €394,240 | +€2,410 | +0.6% |
| Tangible fixed assets | 22/27 | €7,804 | €10,215 | +€2,410 | +30.9% |
| Plant, machinery and equipment | 23 | €1,789 | €1,234 | -€555 | -31.0% |
| Furniture and vehicles | 24 | €6,015 | €8,981 | +€2,966 | +49.3% |
| Financial fixed assets | 28 | €384,025 | €384,025 | = | 0.0% |
| Current assets | 29/58 | €88,287 | €229,719 | +€141,431 | +160% |
| Amounts receivable within one year | 40/41 | €23,701 | €66,856 | +€43,155 | +182% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €23,701 | €66,856 | +€43,155 | +182% |
| Current investments | 50/53 | €0 | €1,400 | +€1,400 | |
| Cash at bank and in hand | 54/58 | €64,287 | €159,423 | +€95,136 | +148% |
| Deferred charges and accrued income | 490/1 | €298 | €2,039 | +€1,741 | +583% |
| Total equity and liabilities | 10/49 | €480,117 | €623,958 | +€143,842 | +30.0% |
| Equity | 10/15 | €205,306 | €374,309 | +€169,003 | +82.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €200,306 | €369,309 | +€169,003 | +84.4% |
| Distributable reserves | 133 | €200,306 | €369,309 | +€169,003 | +84.4% |
| Amounts payable | 17/49 | €274,811 | €249,649 | -€25,161 | -9.2% |
| Amounts payable after more than one year | 17 | €234,024 | €197,581 | -€36,443 | -15.6% |
| Financial debts | 170/4 | €234,024 | €197,581 | -€36,443 | -15.6% |
| Amounts payable within one year | 42/48 | €40,787 | €52,068 | +€11,281 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €35,333 | €36,443 | +€1,110 | +3.1% |
| Financial debts | 43 | €11 | €6,075 | +€6,064 | +55,180% |
| Credit institutions | 430/8 | €11 | €11 | = | 0.0% |
| Other loans | 439 | - | €6,064 | +€6,064 | |
| Trade debts | 44 | €1,193 | €500 | -€693 | -58.1% |
| Suppliers | 440/4 | €1,193 | €500 | -€693 | -58.1% |
| Taxes, remuneration and social security | 45 | €4,250 | €9,050 | +€4,800 | +113% |
| Taxes | 450/3 | €2,400 | €7,200 | +€4,800 | +200% |
| Remuneration and social security | 454/9 | €1,850 | €1,850 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,381 | €1,668 | +€287 | +20.8% |
| Other operating charges | 640/8 | €69 | €617 | +€548 | +793% |
| Gross operating margin | 9900 | €142,049 | €87,806 | -€54,244 | -38.2% |
| Operating profit (loss) | 9901 | €140,600 | €85,520 | -€55,079 | -39.2% |
| Financial income | 75/76B | €1,044 | €116,822 | +€115,778 | +11,092% |
| Recurring financial income | 75 | €1,044 | €116,822 | +€115,778 | +11,092% |
| Financial charges | 65/66B | €9,782 | €7,340 | -€2,442 | -25.0% |
| Recurring financial charges | 65 | €9,782 | €7,340 | -€2,442 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €131,862 | €195,003 | +€63,141 | +47.9% |
| Income taxes | 67/77 | €34,927 | €25,999 | -€8,927 | -25.6% |
| Profit (loss) for the period | 9904 | €96,935 | €169,003 | +€72,068 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,935 | €169,003 | +€72,068 | +74.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.