LAUMA: 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.
LAUMA
Largest movements
- Receivables within one year -€8,562
down €8,562 (-29.4%), from €29,153 to €20,591
of which Trade receivables: -€14,409
- Debts after one year -€8,450
down €8,450 (-9.2%), from €91,961 to €83,511
- Tax, wage and social debts -€4,428
down €4,428 (-26.1%), from €16,973 to €12,546
- Gross operating margin -€4,110
down €4,110 (-32.7%), from €12,557 to €8,447
- Taxes -€1,631
down €1,631 (-32.0%), from €5,096 to €3,465
- Financial charges +€721
up €721 (+88.7%), from €812 to €1,533
- Financial income +€546
up €546 (+1178.2%), from €46 to €592
- Other operating charges +€142
up €142 (+12.1%), from €1,173 to €1,315
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.
Cash bridge derived
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 | €163,307 | €153,942 | -€9,365 | -5.7% |
| Fixed assets | 21/28 | €133,834 | €132,601 | -€1,233 | -0.9% |
| Tangible fixed assets | 22/27 | €8,834 | €7,601 | -€1,233 | -14.0% |
| Furniture and vehicles | 24 | €5,884 | €4,201 | -€1,683 | -28.6% |
| Other tangible fixed assets | 26 | €2,950 | €3,400 | +€450 | +15.3% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €29,473 | €21,341 | -€8,132 | -27.6% |
| Amounts receivable within one year | 40/41 | €29,153 | €20,591 | -€8,562 | -29.4% |
| Trade receivables | 40 | €20,192 | €5,783 | -€14,409 | -71.4% |
| Other amounts receivable | 41 | €8,961 | €14,808 | +€5,847 | +65.3% |
| Cash at bank and in hand | 54/58 | €3 | €37 | +€34 | +1168.1% |
| Deferred charges and accrued income | 490/1 | €317 | €712 | +€396 | +124.9% |
| Total equity and liabilities | 10/49 | €163,307 | €153,942 | -€9,365 | -5.7% |
| Equity | 10/15 | €41,811 | €42,854 | +€1,043 | +2.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €39,811 | €40,854 | +€1,043 | +2.6% |
| Distributable reserves | 133 | €39,811 | €40,854 | +€1,043 | +2.6% |
| Amounts payable | 17/49 | €121,496 | €111,088 | -€10,408 | -8.6% |
| Amounts payable after more than one year | 17 | €91,961 | €83,511 | -€8,450 | -9.2% |
| Financial debts | 170/4 | €91,961 | €83,511 | -€8,450 | -9.2% |
| Amounts payable within one year | 42/48 | €29,535 | €26,077 | -€3,458 | -11.7% |
| Financial debts | 43 | €1,464 | €2,322 | +€858 | +58.6% |
| Credit institutions | 430/8 | €0 | €1,016 | +€1,016 | |
| Other loans | 439 | €1,464 | €1,306 | -€158 | -10.8% |
| Trade debts | 44 | €10,569 | €11,209 | +€640 | +6.1% |
| Suppliers | 440/4 | €10,569 | €11,209 | +€640 | +6.1% |
| Taxes, remuneration and social security | 45 | €16,973 | €12,546 | -€4,428 | -26.1% |
| Taxes | 450/3 | €16,973 | €12,546 | -€4,428 | -26.1% |
| Other amounts payable | 47/48 | €529 | - | -€529 | |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,683 | €1,683 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,173 | €1,315 | +€142 | +12.1% |
| Gross operating margin | 9900 | €12,557 | €8,447 | -€4,110 | -32.7% |
| Operating profit (loss) | 9901 | €9,700 | €5,449 | -€4,252 | -43.8% |
| Financial income | 75/76B | €46 | €592 | +€546 | +1178.2% |
| Recurring financial income | 75 | €46 | €592 | +€546 | +1178.2% |
| Financial charges | 65/66B | €812 | €1,533 | +€721 | +88.7% |
| Recurring financial charges | 65 | €812 | €1,533 | +€721 | +88.7% |
| Profit (loss) for the period before taxes | 9903 | €8,934 | €4,508 | -€4,427 | -49.5% |
| Income taxes | 67/77 | €5,096 | €3,465 | -€1,631 | -32.0% |
| Profit (loss) for the period | 9904 | €3,839 | €1,043 | -€2,796 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,839 | €1,043 | -€2,796 | -72.8% |
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 12 October 2026 via checked.be.