LAUMEN CHRIS: 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.
LAUMEN CHRIS
Largest movements
- Stocks and contracts -€198,949
down €198,949 (-19.9%), from €998,992 to €800,042
- Cash +€14,482
up €14,482 (+352%), from €4,111 to €18,593
mainly Stocks and contracts (+€198,949) and Net result for the year (+€63,371)
- Other debts -€249,052
down €249,052 (-31.3%), from €795,222 to €546,170
- Reserves +€60,000
up €60,000 (+45.8%), from €131,000 to €191,000
- Debts after one year -€13,333
down €13,333 (-8.2%), from €163,333 to €150,000
- Gross operating margin +€94,306
up €94,306 (+1,085%), from €8,694 to €103,000
- Taxes +€9,914
up €9,914 (+16,021%), from €62 to €9,976
- Financial charges -€3,193
down €3,193 (-33.2%), from €9,611 to €6,418
- Depreciation +€1,887
up €1,887 (+11.7%), from €16,122 to €18,009
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.
Derived cash bridge
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 | €1,122,497 | €934,791 | -€187,706 | -16.7% |
| Fixed assets | 21/28 | €119,089 | €116,156 | -€2,933 | -2.5% |
| Tangible fixed assets | 22/27 | €119,089 | €116,156 | -€2,933 | -2.5% |
| Land and buildings | 22 | €95,304 | €91,510 | -€3,794 | -4.0% |
| Plant, machinery and equipment | 23 | €19,875 | €13,605 | -€6,270 | -31.5% |
| Furniture and vehicles | 24 | €3,911 | €11,041 | +€7,130 | +182% |
| Current assets | 29/58 | €1,003,408 | €818,635 | -€184,773 | -18.4% |
| Stocks and contracts in progress | 3 | €998,992 | €800,042 | -€198,949 | -19.9% |
| Stocks | 30/36 | €998,992 | €800,042 | -€198,949 | -19.9% |
| Cash at bank and in hand | 54/58 | €4,111 | €18,593 | +€14,482 | +352% |
| Deferred charges and accrued income | 490/1 | €305 | - | -€305 | |
| Total equity and liabilities | 10/49 | €1,122,497 | €934,791 | -€187,706 | -16.7% |
| Equity | 10/15 | €150,052 | €213,423 | +€63,371 | +42.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,000 | €191,000 | +€60,000 | +45.8% |
| Distributable reserves | 133 | €131,000 | €191,000 | +€60,000 | +45.8% |
| Profit (loss) carried forward | 14 | €452 | €3,823 | +€3,371 | +746% |
| Amounts payable | 17/49 | €972,445 | €721,368 | -€251,077 | -25.8% |
| Amounts payable after more than one year | 17 | €163,333 | €150,000 | -€13,333 | -8.2% |
| Financial debts | 170/4 | €163,333 | €150,000 | -€13,333 | -8.2% |
| Amounts payable within one year | 42/48 | €809,112 | €571,369 | -€237,743 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €13,333 | = | 0.0% |
| Trade debts | 44 | €504 | €1,837 | +€1,333 | +265% |
| Suppliers | 440/4 | €504 | €1,837 | +€1,333 | +265% |
| Taxes, remuneration and social security | 45 | €53 | €10,028 | +€9,976 | +18,918% |
| Taxes | 450/3 | €53 | €10,028 | +€9,976 | +18,918% |
| Other amounts payable | 47/48 | €795,222 | €546,170 | -€249,052 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,122 | €18,009 | +€1,887 | +11.7% |
| Other operating charges | 640/8 | €5,622 | €5,226 | -€396 | -7.0% |
| Gross operating margin | 9900 | €8,694 | €103,000 | +€94,306 | +1,085% |
| Operating profit (loss) | 9901 | -€13,051 | €79,764 | +€92,815 | |
| Financial charges | 65/66B | €9,611 | €6,418 | -€3,193 | -33.2% |
| Recurring financial charges | 65 | €9,611 | €6,418 | -€3,193 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,662 | €73,346 | +€96,008 | |
| Income taxes | 67/77 | €62 | €9,976 | +€9,914 | +16,021% |
| Profit (loss) for the period | 9904 | -€22,724 | €63,371 | +€86,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,724 | €63,371 | +€86,095 |
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 25 October 2026 via checked.be.