LAURA BALEMANS: what changed
LAURA BALEMANS
Largest movements
- Cash +€67,322
up €67,322 (+55.7%), from €120,914 to €188,236
mainly Net result for the year (+€72,665) and Tax, wage and social debts (+€3,908)
- Deferred charges and accrued income +€5,194
up €5,194 (+92.6%), from €5,608 to €10,802
- Receivables within one year -€3,201
down €3,201 (-100%), from €3,201 to €0
- Reserves +€197,495
new in 2025: €197,495
- Profit (loss) carried forward -€124,831
down €124,831 (-100%), from €124,831 to €0
- Short-term financial debts -€8,607
down €8,607 (-100%), from €8,607 to €0
- Tax, wage and social debts +€3,908
up €3,908 (+184%), from €2,128 to €6,036
of which Taxes: +€3,908
- Gross operating margin +€37,891
up €37,891 (+67.7%), from €55,978 to €93,869
- Taxes +€7,491
up €7,491 (+63.5%), from €11,799 to €19,290
- Financial income +€1,276
up €1,276, from €0 to €1,276
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,228 | €207,664 | +€67,436 | +48.1% |
| Fixed assets | 21/28 | €10,505 | €8,626 | -€1,879 | -17.9% |
| Tangible fixed assets | 22/27 | €10,505 | €8,626 | -€1,879 | -17.9% |
| Plant, machinery and equipment | 23 | €2,646 | €1,594 | -€1,053 | -39.8% |
| Other tangible fixed assets | 26 | €7,859 | €7,033 | -€826 | -10.5% |
| Current assets | 29/58 | €129,723 | €199,037 | +€69,315 | +53.4% |
| Amounts receivable within one year | 40/41 | €3,201 | €0 | -€3,201 | -100% |
| Other amounts receivable | 41 | €3,201 | €0 | -€3,201 | -100% |
| Cash at bank and in hand | 54/58 | €120,914 | €188,236 | +€67,322 | +55.7% |
| Deferred charges and accrued income | 490/1 | €5,608 | €10,802 | +€5,194 | +92.6% |
| Total equity and liabilities | 10/49 | €140,228 | €207,664 | +€67,436 | +48.1% |
| Equity | 10/15 | €128,831 | €201,495 | +€72,665 | +56.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €197,495 | +€197,495 | |
| Distributable reserves | 133 | - | €197,495 | +€197,495 | |
| Profit (loss) carried forward | 14 | €124,831 | €0 | -€124,831 | -100% |
| Amounts payable | 17/49 | €11,398 | €6,169 | -€5,229 | -45.9% |
| Amounts payable within one year | 42/48 | €11,398 | €6,169 | -€5,229 | -45.9% |
| Financial debts | 43 | €8,607 | €0 | -€8,607 | -100% |
| Credit institutions | 430/8 | €8,607 | €0 | -€8,607 | -100% |
| Trade debts | 44 | €480 | €0 | -€480 | -100% |
| Suppliers | 440/4 | €480 | €0 | -€480 | -100% |
| Taxes, remuneration and social security | 45 | €2,128 | €6,036 | +€3,908 | +184% |
| Taxes | 450/3 | - | €3,908 | +€3,908 | |
| Remuneration and social security | 454/9 | €2,128 | €2,128 | = | 0.0% |
| Other amounts payable | 47/48 | €183 | €133 | -€50 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €1,879 | +€504 | +36.7% |
| Other operating charges | 640/8 | €625 | €1,267 | +€642 | +103% |
| Gross operating margin | 9900 | €55,978 | €93,869 | +€37,891 | +67.7% |
| Operating profit (loss) | 9901 | €53,978 | €90,723 | +€36,745 | +68.1% |
| Financial income | 75/76B | €0 | €1,276 | +€1,276 | |
| Recurring financial income | 75 | €0 | €1,276 | +€1,276 | |
| Financial charges | 65/66B | €41 | €44 | +€3 | +6.1% |
| Recurring financial charges | 65 | €41 | €44 | +€3 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €53,937 | €91,955 | +€38,018 | +70.5% |
| Income taxes | 67/77 | €11,799 | €19,290 | +€7,491 | +63.5% |
| Profit (loss) for the period | 9904 | €42,138 | €72,665 | +€30,527 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,138 | €72,665 | +€30,527 | +72.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.