LAUMO: 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.
LAUMO
Largest movements
- Cash +€114,736
up €114,736 (+269.5%), from €42,573 to €157,308
mainly Net result for the year (+€59,130) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€7,126
down €7,126 (-19.2%), from €37,186 to €30,060
of which Furniture and vehicles: -€7,045
- Receivables within one year -€6,246
down €6,246 (-43.4%), from €14,387 to €8,140
of which Other amounts receivable: -€10,087
- Reserves +€59,130
up €59,130 (+46.0%), from €128,668 to €187,798
- Tax, wage and social debts -€8,106
down €8,106 (-53.5%), from €15,162 to €7,055
- Gross operating margin +€17,835
up €17,835 (+26.8%), from €66,671 to €84,506
- Taxes +€3,857
up €3,857 (+31.8%), from €12,138 to €15,995
- Other operating charges -€3,783
down €3,783 (-62.6%), from €6,044 to €2,261
- Financial income +€1,975
new in 2025: €1,975
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 | €145,415 | €196,124 | +€50,709 | +34.9% |
| Fixed assets | 21/28 | €37,186 | €30,060 | -€7,126 | -19.2% |
| Tangible fixed assets | 22/27 | €37,186 | €30,060 | -€7,126 | -19.2% |
| Furniture and vehicles | 24 | €28,937 | €21,892 | -€7,045 | -24.3% |
| Other tangible fixed assets | 26 | €8,249 | €8,169 | -€81 | -1.0% |
| Current assets | 29/58 | €108,229 | €166,063 | +€57,835 | +53.4% |
| Amounts receivable within one year | 40/41 | €14,387 | €8,140 | -€6,246 | -43.4% |
| Trade receivables | 40 | €159 | €3,999 | +€3,840 | +2414.3% |
| Other amounts receivable | 41 | €14,228 | €4,141 | -€10,087 | -70.9% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,573 | €157,308 | +€114,736 | +269.5% |
| Deferred charges and accrued income | 490/1 | €1,270 | €615 | -€655 | -51.6% |
| Total equity and liabilities | 10/49 | €145,415 | €196,124 | +€50,709 | +34.9% |
| Equity | 10/15 | €128,968 | €188,098 | +€59,130 | +45.8% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Outside capital | 11 | €300 | - | -€300 | |
| Other | 1109/19 | €300 | - | -€300 | |
| Reserves | 13 | €128,668 | €187,798 | +€59,130 | +46.0% |
| Distributable reserves | 133 | €128,668 | €187,798 | +€59,130 | +46.0% |
| Amounts payable | 17/49 | €16,447 | €8,026 | -€8,421 | -51.2% |
| Amounts payable within one year | 42/48 | €16,127 | €7,991 | -€8,136 | -50.4% |
| Trade debts | 44 | €965 | €936 | -€30 | -3.1% |
| Suppliers | 440/4 | €965 | €936 | -€30 | -3.1% |
| Taxes, remuneration and social security | 45 | €15,162 | €7,055 | -€8,106 | -53.5% |
| Taxes | 450/3 | €15,162 | €7,055 | -€8,106 | -53.5% |
| Accrued charges and deferred income | 492/3 | €320 | €35 | -€285 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,503 | €9,035 | +€533 | +6.3% |
| Other operating charges | 640/8 | €6,044 | €2,261 | -€3,783 | -62.6% |
| Gross operating margin | 9900 | €66,671 | €84,506 | +€17,835 | +26.8% |
| Operating profit (loss) | 9901 | €52,124 | €73,209 | +€21,085 | +40.5% |
| Financial income | 75/76B | - | €1,975 | +€1,975 | |
| Recurring financial income | 75 | - | €1,975 | +€1,975 | |
| Financial charges | 65/66B | €44 | €59 | +€15 | +33.6% |
| Recurring financial charges | 65 | €44 | €59 | +€15 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €52,080 | €75,125 | +€23,045 | +44.2% |
| Income taxes | 67/77 | €12,138 | €15,995 | +€3,857 | +31.8% |
| Profit (loss) for the period | 9904 | €39,942 | €59,130 | +€19,188 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,942 | €59,130 | +€19,188 | +48.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.