Laum: 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.
Laum
Largest movements
- Cash -€150
down €150 (-29.5%), from €510 to €360
mainly Net result for the year (-€2,179)
- Profit (loss) carried forward -€2,179
down €2,179 (-2.1%), from -€103,807 to -€105,986
- Other debts +€2,029
up €2,029 (+4.6%), from €44,316 to €46,345
- Gross operating margin -€568
down €568 (-68.2%), from -€834 to -€1,402
- Other operating charges -€290
down €290 (-28.3%), from €1,024 to €734
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 | €510 | €360 | -€150 | -29.5% |
| Current assets | 29/58 | €510 | €360 | -€150 | -29.5% |
| Cash at bank and in hand | 54/58 | €510 | €360 | -€150 | -29.5% |
| Total equity and liabilities | 10/49 | €510 | €360 | -€150 | -29.5% |
| Equity | 10/15 | -€43,807 | -€45,986 | -€2,179 | -5.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,807 | -€105,986 | -€2,179 | -2.1% |
| Amounts payable | 17/49 | €44,316 | €46,345 | +€2,029 | +4.6% |
| Amounts payable within one year | 42/48 | €44,316 | €46,345 | +€2,029 | +4.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €44,316 | €46,345 | +€2,029 | +4.6% |
| Other operating charges | 640/8 | €1,024 | €734 | -€290 | -28.3% |
| Gross operating margin | 9900 | -€834 | -€1,402 | -€568 | -68.2% |
| Operating profit (loss) | 9901 | -€1,858 | -€2,136 | -€278 | -15.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,897 | -€2,179 | -€283 | -14.9% |
| Profit (loss) for the period | 9904 | -€1,897 | -€2,179 | -€283 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,897 | -€2,179 | -€283 | -14.9% |
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.