Laulie: what changed
Two fiscal 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.
Laulie
Largest movements
- Current investments -€18,484
down €18,484 (-12.0%), from €153,880 to €135,396
- Tangible fixed assets -€13,562
down €13,562 (-3.5%), from €388,131 to €374,569
of which Land and buildings: -€12,334
- Cash +€9,622
up €9,622 (+50.0%), from €19,259 to €28,881
mainly Other debts (+€56,825) and Current investments (+€18,484)
- Other debts +€56,825
up €56,825 (+101.8%), from €55,798 to €112,623
- Profit (loss) carried forward -€42,738
down €42,738 (-23.8%), from €179,595 to €136,857
- Debts after one year -€33,043
down €33,043 (-12.7%), from €260,673 to €227,629
- Financial income -€7,634
down €7,634 (-60.4%), from €12,631 to €4,997
- Gross operating margin +€4,715
up €4,715 (+43.2%), from €10,924 to €15,639
- Financial charges -€736
down €736 (-9.2%), from €7,979 to €7,243
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €565,333 | €543,646 | -€21,688 | -3.8% |
| Fixed assets | 21/28 | €388,681 | €375,120 | -€13,562 | -3.5% |
| Tangible fixed assets | 22/27 | €388,131 | €374,569 | -€13,562 | -3.5% |
| Land and buildings | 22 | €386,281 | €373,947 | -€12,334 | -3.2% |
| Plant, machinery and equipment | 23 | €800 | €622 | -€179 | -22.3% |
| Other tangible fixed assets | 26 | €1,050 | €0 | -€1,050 | -100.0% |
| Financial fixed assets | 28 | €550 | €551 | +€1 | +0.1% |
| Current assets | 29/58 | €176,652 | €168,526 | -€8,126 | -4.6% |
| Amounts receivable within one year | 40/41 | €2,559 | €2,931 | +€372 | +14.6% |
| Trade receivables | 40 | €1,565 | €1,956 | +€391 | +25.0% |
| Other amounts receivable | 41 | €994 | €975 | -€19 | -1.9% |
| Current investments | 50/53 | €153,880 | €135,396 | -€18,484 | -12.0% |
| Cash at bank and in hand | 54/58 | €19,259 | €28,881 | +€9,622 | +50.0% |
| Deferred charges and accrued income | 490/1 | €954 | €1,318 | +€364 | +38.1% |
| Total equity and liabilities | 10/49 | €565,333 | €543,646 | -€21,688 | -3.8% |
| Equity | 10/15 | €196,883 | €154,145 | -€42,738 | -21.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,088 | €11,088 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €228 | €228 | = | 0.0% |
| Distributable reserves | 133 | €10,860 | €10,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,595 | €136,857 | -€42,738 | -23.8% |
| Provisions and deferred taxes | 16 | €27,774 | €27,774 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €27,774 | €27,774 | = | 0.0% |
| Pensions and similar obligations | 160 | €27,774 | €27,774 | = | 0.0% |
| Amounts payable | 17/49 | €340,676 | €361,727 | +€21,051 | +6.2% |
| Amounts payable after more than one year | 17 | €260,673 | €227,629 | -€33,043 | -12.7% |
| Financial debts | 170/4 | €260,673 | €227,629 | -€33,043 | -12.7% |
| Amounts payable within one year | 42/48 | €79,219 | €132,392 | +€53,172 | +67.1% |
| Current portion of amounts payable after more than one year | 42 | €19,408 | €19,541 | +€133 | +0.7% |
| Trade debts | 44 | €3,830 | €0 | -€3,830 | -100.0% |
| Suppliers | 440/4 | €3,830 | €0 | -€3,830 | -100.0% |
| Taxes, remuneration and social security | 45 | €183 | €228 | +€45 | +24.4% |
| Taxes | 450/3 | €183 | €228 | +€45 | +24.4% |
| Other amounts payable | 47/48 | €55,798 | €112,623 | +€56,825 | +101.8% |
| Accrued charges and deferred income | 492/3 | €784 | €1,705 | +€921 | +117.5% |
| Non-recurring operating income | 76A | €824 | €4,339 | +€3,515 | +426.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,476 | €13,562 | +€86 | +0.6% |
| Other operating charges | 640/8 | €2,591 | €2,526 | -€65 | -2.5% |
| Gross operating margin | 9900 | €10,924 | €15,639 | +€4,715 | +43.2% |
| Operating profit (loss) | 9901 | -€5,143 | -€450 | +€4,694 | +91.3% |
| Financial income | 75/76B | €12,631 | €4,997 | -€7,634 | -60.4% |
| Recurring financial income | 75 | €12,631 | €4,997 | -€7,634 | -60.4% |
| Financial charges | 65/66B | €7,979 | €7,243 | -€736 | -9.2% |
| Recurring financial charges | 65 | €7,979 | €7,243 | -€736 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€492 | -€2,696 | -€2,204 | -448.1% |
| Income taxes | 67/77 | €123 | €42 | -€81 | -65.6% |
| Profit (loss) for the period | 9904 | -€615 | -€2,738 | -€2,123 | -345.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€615 | -€2,738 | -€2,123 | -345.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.