LAUMAT: 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.
LAUMAT
Largest movements
- Stocks and contracts -€13,556
down €13,556 (-15.9%), from €85,106 to €71,549
- Receivables within one year +€1,172
up €1,172 (+18.2%), from €6,447 to €7,618
of which Trade receivables: +€1,511
- Other debts -€13,782
down €13,782 (-59.8%), from €23,043 to €9,262
- Profit (loss) carried forward -€10,931
down €10,931 (-16.5%), from -€66,304 to -€77,235
- Trade debts +€8,098
up €8,098 (+11.9%), from €68,014 to €76,112
- Tax, wage and social debts +€6,339
up €6,339 (+49.6%), from €12,776 to €19,116
- Short-term financial debts -€2,201
down €2,201 (-22.0%), from €9,991 to €7,790
- Taxes -€11,879
down €11,879 (-98.9%), from €12,006 to €126
- Gross operating margin +€3,168
up €3,168 (+38.6%), from -€8,198 to -€5,030
- Other operating charges +€858
up €858 (+45.0%), from €1,909 to €2,767
- Financial charges +€361
up €361 (+13.5%), from €2,678 to €3,039
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.
Derived cash bridge
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 | €91,910 | €79,433 | -€12,476 | -13.6% |
| Current assets | 29/58 | €91,910 | €79,433 | -€12,476 | -13.6% |
| Stocks and contracts in progress | 3 | €85,106 | €71,549 | -€13,556 | -15.9% |
| Stocks | 30/36 | €85,106 | €71,549 | -€13,556 | -15.9% |
| Amounts receivable within one year | 40/41 | €6,447 | €7,618 | +€1,172 | +18.2% |
| Trade receivables | 40 | €6,107 | €7,618 | +€1,511 | +24.7% |
| Other amounts receivable | 41 | €340 | - | -€340 | |
| Cash at bank and in hand | 54/58 | €21 | €22 | +€1 | +4.8% |
| Deferred charges and accrued income | 490/1 | €337 | €244 | -€93 | -27.5% |
| Total equity and liabilities | 10/49 | €91,910 | €79,433 | -€12,476 | -13.6% |
| Equity | 10/15 | -€39,843 | -€50,775 | -€10,931 | -27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,026 | €3,026 | = | 0.0% |
| Distributable reserves | 133 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,304 | -€77,235 | -€10,931 | -16.5% |
| Amounts payable | 17/49 | €131,753 | €130,208 | -€1,545 | -1.2% |
| Amounts payable within one year | 42/48 | €131,753 | €130,208 | -€1,545 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €17,928 | €17,928 | = | 0.0% |
| Financial debts | 43 | €9,991 | €7,790 | -€2,201 | -22.0% |
| Credit institutions | 430/8 | €9,991 | €7,790 | -€2,201 | -22.0% |
| Trade debts | 44 | €68,014 | €76,112 | +€8,098 | +11.9% |
| Suppliers | 440/4 | €68,014 | €76,112 | +€8,098 | +11.9% |
| Taxes, remuneration and social security | 45 | €12,776 | €19,116 | +€6,339 | +49.6% |
| Taxes | 450/3 | €12,776 | €19,116 | +€6,339 | +49.6% |
| Other amounts payable | 47/48 | €23,043 | €9,262 | -€13,782 | -59.8% |
| Other operating charges | 640/8 | €1,909 | €2,767 | +€858 | +45.0% |
| Gross operating margin | 9900 | -€8,198 | -€5,030 | +€3,168 | +38.6% |
| Operating profit (loss) | 9901 | -€10,107 | -€7,797 | +€2,310 | +22.9% |
| Financial income | 75/76B | €22 | €30 | +€8 | +34.9% |
| Recurring financial income | 75 | €22 | €30 | +€8 | +34.9% |
| Financial charges | 65/66B | €2,678 | €3,039 | +€361 | +13.5% |
| Recurring financial charges | 65 | €2,678 | €3,039 | +€361 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,762 | -€10,805 | +€1,957 | +15.3% |
| Income taxes | 67/77 | €12,006 | €126 | -€11,879 | -98.9% |
| Profit (loss) for the period | 9904 | -€24,768 | -€10,931 | +€13,836 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,768 | -€10,931 | +€13,836 | +55.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.