LAUMA INVEST: what changed
What changed
LAUMA INVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€305,645
2024 · €261,646+€43,999
Equity
€571,339
2024 · €545,695+€25,645
Cash
€25,318
2024 · €11,197+€14,121
Balance sheet total
€1.5m
2024 · €1.3m+€266,830
Largest movements
Assets
- Receivables after one year +€235,000
up €235,000 (+26.4%), from €890,000 to €1.1m
- Receivables within one year +€15,698
up €15,698 (+5.2%), from €300,654 to €316,352
of which Trade receivables: +€14,320
Equity and liabilities
- Other debts +€235,664
up €235,664 (+37.0%), from €637,457 to €873,120
- Profit (loss) carried forward +€25,645
up €25,645 (+4.7%), from €543,195 to €568,839
Income statement
- Gross operating margin +€50,298
up €50,298 (+14.2%), from €354,874 to €405,172
- Taxes +€16,371
up €16,371 (+19.9%), from €82,252 to €98,623
- Financial charges -€14,891
down €14,891 (-99.6%), from €14,958 to €67
of which Non-recurring financial charges: -€14,899
- Depreciation +€6,318
up €6,318 (+269%), from €2,352 to €8,671
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€261,646
Gross operating margin
+€50,298
Depreciation
-€6,318
Other operating charges
-€1,211
Financial income
+€2,710
Financial charges
+€14,891
Taxes
-€16,371
Result 2025
€305,645
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€299,260
Investment
-€5,140
Financing
-€280,000
Cash 2024
€11,197
From operations (derived)
+€299,260
Net result for the year
+€305,645
Depreciation
+€8,671
Receivables after one year
-€235,000
Receivables within one year
-€15,698
Deferred charges and accrued income
-€5,542
Trade debts
+€429
Tax, wage and social debts
+€5,092
Other debts
+€235,664
Investment (derived)
-€5,140
Investment in fixed assets (net)
-€5,140
Financing
-€280,000
Contributions, distributions and other
-€280,000
Cash 2025
€25,318
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,255,104 | €1,521,934 | +€266,830 | +21.3% |
| Fixed assets | 21/28 | €39,379 | €35,849 | -€3,531 | -9.0% |
| Tangible fixed assets | 22/27 | €38,379 | €34,849 | -€3,531 | -9.2% |
| Furniture and vehicles | 24 | €38,379 | €34,849 | -€3,531 | -9.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,215,725 | €1,486,085 | +€270,360 | +22.2% |
| Amounts receivable after more than one year | 29 | €890,000 | €1,125,000 | +€235,000 | +26.4% |
| Other amounts receivable | 291 | €890,000 | €1,125,000 | +€235,000 | +26.4% |
| Amounts receivable within one year | 40/41 | €300,654 | €316,352 | +€15,698 | +5.2% |
| Trade receivables | 40 | €300,550 | €314,870 | +€14,320 | +4.8% |
| Other amounts receivable | 41 | €104 | €1,481 | +€1,377 | +1,325% |
| Cash at bank and in hand | 54/58 | €11,197 | €25,318 | +€14,121 | +126% |
| Deferred charges and accrued income | 490/1 | €13,873 | €19,416 | +€5,542 | +39.9% |
| Total equity and liabilities | 10/49 | €1,255,104 | €1,521,934 | +€266,830 | +21.3% |
| Equity | 10/15 | €545,695 | €571,339 | +€25,645 | +4.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €543,195 | €568,839 | +€25,645 | +4.7% |
| Amounts payable | 17/49 | €709,409 | €950,594 | +€241,185 | +34.0% |
| Amounts payable within one year | 42/48 | €709,409 | €950,594 | +€241,185 | +34.0% |
| Trade debts | 44 | €1,108 | €1,537 | +€429 | +38.8% |
| Suppliers | 440/4 | €1,108 | €1,537 | +€429 | +38.8% |
| Taxes, remuneration and social security | 45 | €70,845 | €75,937 | +€5,092 | +7.2% |
| Taxes | 450/3 | €68,945 | €75,937 | +€6,992 | +10.1% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €637,457 | €873,120 | +€235,664 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,352 | €8,671 | +€6,318 | +269% |
| Other operating charges | 640/8 | €1,779 | €2,990 | +€1,211 | +68.1% |
| Gross operating margin | 9900 | €354,874 | €405,172 | +€50,298 | +14.2% |
| Operating profit (loss) | 9901 | €350,743 | €393,512 | +€42,769 | +12.2% |
| Financial income | 75/76B | €8,113 | €10,823 | +€2,710 | +33.4% |
| Recurring financial income | 75 | €8,113 | €10,823 | +€2,710 | +33.4% |
| Financial charges | 65/66B | €14,958 | €67 | -€14,891 | -99.6% |
| Recurring financial charges | 65 | €59 | €67 | +€8 | +14.2% |
| Non-recurring financial charges | 66B | €14,899 | - | -€14,899 | |
| Profit (loss) for the period before taxes | 9903 | €343,898 | €404,268 | +€60,370 | +17.6% |
| Income taxes | 67/77 | €82,252 | €98,623 | +€16,371 | +19.9% |
| Profit (loss) for the period | 9904 | €261,646 | €305,645 | +€43,999 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €261,646 | €305,645 | +€43,999 | +16.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.