LAURA CONSULT: 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.
LAURA CONSULT
Largest movements
- Cash -€6,466
down €6,466 (-23.1%), from €27,933 to €21,467
mainly Contributions, distributions and other (-€8,550) and Debts after one year (-€4,146)
- Receivables within one year -€4,630
down €4,630 (-12.5%), from €36,905 to €32,275
of which Other amounts receivable: -€2,571
- Tangible fixed assets -€3,556
down €3,556 (-17.7%), from €20,109 to €16,554
- Deferred charges and accrued income -€1,868
down €1,868 (-22.9%), from €8,156 to €6,288
- Reserves -€8,550
down €8,550 (-100%), from €8,550 to €0
- Debts after one year -€4,146
down €4,146 (-40.5%), from €10,232 to €6,086
- Other debts -€2,932
down €2,932 (-29.3%), from €10,011 to €7,079
- Trade debts -€2,635
down €2,635 (-52.0%), from €5,071 to €2,435
- Profit (loss) carried forward +€2,530
up €2,530 (+12.0%), from €21,099 to €23,629
- Gross operating margin +€4,253
up €4,253 (+48.6%), from €8,760 to €13,014
- Taxes +€1,018
up €1,018 (+67.5%), from €1,509 to €2,527
- Depreciation +€397
up €397 (+6.4%), from €6,188 to €6,585
- Financial charges -€372
down €372 (-39.2%), from €948 to €576
- Other operating charges +€157
up €157 (+21.4%), from €734 to €891
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 | €95,076 | €78,555 | -€16,520 | -17.4% |
| Fixed assets | 21/28 | €22,081 | €18,526 | -€3,556 | -16.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €20,109 | €16,554 | -€3,556 | -17.7% |
| Furniture and vehicles | 24 | €20,109 | €16,554 | -€3,556 | -17.7% |
| Financial fixed assets | 28 | €1,972 | €1,972 | = | 0.0% |
| Current assets | 29/58 | €72,994 | €60,030 | -€12,965 | -17.8% |
| Amounts receivable within one year | 40/41 | €36,905 | €32,275 | -€4,630 | -12.5% |
| Trade receivables | 40 | €30,794 | €28,735 | -€2,060 | -6.7% |
| Other amounts receivable | 41 | €6,111 | €3,540 | -€2,571 | -42.1% |
| Cash at bank and in hand | 54/58 | €27,933 | €21,467 | -€6,466 | -23.1% |
| Deferred charges and accrued income | 490/1 | €8,156 | €6,288 | -€1,868 | -22.9% |
| Total equity and liabilities | 10/49 | €95,076 | €78,555 | -€16,520 | -17.4% |
| Equity | 10/15 | €48,649 | €42,629 | -€6,020 | -12.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €8,550 | €0 | -€8,550 | -100% |
| Distributable reserves | 133 | €8,550 | €0 | -€8,550 | -100% |
| Profit (loss) carried forward | 14 | €21,099 | €23,629 | +€2,530 | +12.0% |
| Amounts payable | 17/49 | €46,427 | €35,926 | -€10,501 | -22.6% |
| Amounts payable after more than one year | 17 | €10,232 | €6,086 | -€4,146 | -40.5% |
| Financial debts | 170/4 | €10,232 | €6,086 | -€4,146 | -40.5% |
| Amounts payable within one year | 42/48 | €36,027 | €29,808 | -€6,219 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €4,026 | €4,146 | +€120 | +3.0% |
| Trade debts | 44 | €5,071 | €2,435 | -€2,635 | -52.0% |
| Suppliers | 440/4 | €5,071 | €2,435 | -€2,635 | -52.0% |
| Taxes, remuneration and social security | 45 | €16,920 | €16,148 | -€772 | -4.6% |
| Taxes | 450/3 | €14,320 | €13,548 | -€772 | -5.4% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €10,011 | €7,079 | -€2,932 | -29.3% |
| Accrued charges and deferred income | 492/3 | €168 | €32 | -€136 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,188 | €6,585 | +€397 | +6.4% |
| Other operating charges | 640/8 | €734 | €891 | +€157 | +21.4% |
| Gross operating margin | 9900 | €8,760 | €13,014 | +€4,253 | +48.6% |
| Operating profit (loss) | 9901 | €1,839 | €5,538 | +€3,699 | +201% |
| Financial income | 75/76B | €125 | €96 | -€29 | -23.1% |
| Recurring financial income | 75 | €125 | €96 | -€29 | -23.1% |
| Financial charges | 65/66B | €948 | €576 | -€372 | -39.2% |
| Recurring financial charges | 65 | €948 | €576 | -€372 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €1,015 | €5,058 | +€4,042 | +398% |
| Income taxes | 67/77 | €1,509 | €2,527 | +€1,018 | +67.5% |
| Profit (loss) for the period | 9904 | -€494 | €2,530 | +€3,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€494 | €2,530 | +€3,024 |
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 18 October 2026 via checked.be.