LAURA DIET: 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 DIET
Largest movements
- Tangible fixed assets +€19,603
up €19,603 (+265%), from €7,392 to €26,995
- Cash +€5,056
up €5,056 (+7,223%), from €70 to €5,126
mainly Debts after one year (+€21,035) and Net result for the year (+€1,865)
- Debts after one year +€21,035
new in 2025: €21,035
- Other debts -€2,129
down €2,129 (-70.3%), from €3,029 to €900
- Profit (loss) carried forward +€1,865
up €1,865 (+26.6%), from -€7,002 to -€5,137
- Current portion of long-term debt +€1,512
up €1,512 (+40.4%), from €3,747 to €5,259
- Trade debts +€1,512
up €1,512 (+55.7%), from €2,712 to €4,224
- Purchases and services +€8,487
up €8,487 (+8.6%), from €98,626 to €107,113
- Turnover +€8,022
up €8,022 (+7.6%), from €105,267 to €113,289
- Depreciation -€4,081
down €4,081 (-93.2%), from €4,380 to €299
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 | €12,325 | €36,712 | +€24,387 | +198% |
| Fixed assets | 21/28 | €9,642 | €29,245 | +€19,603 | +203% |
| Tangible fixed assets | 22/27 | €7,392 | €26,995 | +€19,603 | +265% |
| Furniture and vehicles | 24 | €7,392 | €26,995 | +€19,603 | +265% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €2,683 | €7,467 | +€4,784 | +178% |
| Stocks and contracts in progress | 3 | €2,133 | €2,053 | -€80 | -3.7% |
| Stocks | 30/36 | €2,133 | €2,053 | -€80 | -3.7% |
| Amounts receivable within one year | 40/41 | €165 | €165 | = | 0.0% |
| Other amounts receivable | 41 | €165 | €165 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70 | €5,126 | +€5,056 | +7,223% |
| Deferred charges and accrued income | 490/1 | €314 | €122 | -€192 | -61.2% |
| Total equity and liabilities | 10/49 | €12,325 | €36,712 | +€24,387 | +198% |
| Equity | 10/15 | -€667 | €1,199 | +€1,865 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €135 | €135 | = | 0.0% |
| Non-distributable reserves | 130/1 | €135 | €135 | = | 0.0% |
| Legal reserve | 130 | €135 | €135 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,002 | -€5,137 | +€1,865 | +26.6% |
| Amounts payable | 17/49 | €12,991 | €35,513 | +€22,522 | +173% |
| Amounts payable after more than one year | 17 | - | €21,035 | +€21,035 | |
| Financial debts | 170/4 | - | €21,035 | +€21,035 | |
| Amounts payable within one year | 42/48 | €12,991 | €14,478 | +€1,487 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €3,747 | €5,259 | +€1,512 | +40.4% |
| Financial debts | 43 | €355 | - | -€355 | |
| Credit institutions | 430/8 | €355 | - | -€355 | |
| Trade debts | 44 | €2,712 | €4,224 | +€1,512 | +55.7% |
| Suppliers | 440/4 | €2,712 | €4,224 | +€1,512 | +55.7% |
| Taxes, remuneration and social security | 45 | €3,148 | €4,095 | +€947 | +30.1% |
| Taxes | 450/3 | €3,148 | €4,095 | +€947 | +30.1% |
| Other amounts payable | 47/48 | €3,029 | €900 | -€2,129 | -70.3% |
| Turnover | 70 | €105,267 | €113,289 | +€8,022 | +7.6% |
| Non-recurring operating income | 76A | €2,609 | €2,722 | +€113 | +4.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,626 | €107,113 | +€8,487 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,380 | €299 | -€4,081 | -93.2% |
| Other operating charges | 640/8 | €1,447 | €1,318 | -€129 | -8.9% |
| Non-recurring operating charges | 66A | €121 | €3,260 | +€3,139 | +2,592% |
| Gross operating margin | 9900 | €9,250 | €8,879 | -€371 | -4.0% |
| Operating profit (loss) | 9901 | €3,303 | €4,002 | +€700 | +21.2% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €481 | €510 | +€29 | +6.0% |
| Recurring financial charges | 65 | €481 | €510 | +€29 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €2,822 | €3,510 | +€688 | +24.4% |
| Income taxes | 67/77 | €1,678 | €1,645 | -€33 | -2.0% |
| Profit (loss) for the period | 9904 | €1,144 | €1,865 | +€721 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,144 | €1,865 | +€721 | +63.1% |
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 22 October 2026 via checked.be.