LAURA SOINS: 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 SOINS
Largest movements
- Cash +€8,023
up €8,023 (+4.2%), from €191,825 to €199,849
mainly Other debts (+€23,954) and Net result for the year (+€17,131)
- Receivables within one year -€4,603
down €4,603 (-65.9%), from €6,988 to €2,385
- Other debts +€23,954
up €23,954 (+185%), from €12,929 to €36,882
- Reserves -€22,869
down €22,869 (-13.4%), from €171,080 to €148,211
- Gross operating margin +€18,783
up €18,783 (+189%), from €9,945 to €28,728
- Taxes +€4,528
up €4,528 (+147%), from €3,087 to €7,615
- Other operating charges +€1,509
up €1,509 (+260%), from €580 to €2,089
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 | €201,283 | €203,309 | +€2,026 | +1.0% |
| Fixed assets | 21/28 | €2,469 | €1,075 | -€1,394 | -56.5% |
| Tangible fixed assets | 22/27 | €2,469 | €1,075 | -€1,394 | -56.5% |
| Furniture and vehicles | 24 | €2,469 | €1,075 | -€1,394 | -56.5% |
| Current assets | 29/58 | €198,813 | €202,233 | +€3,420 | +1.7% |
| Amounts receivable within one year | 40/41 | €6,988 | €2,385 | -€4,603 | -65.9% |
| Other amounts receivable | 41 | €6,988 | €2,385 | -€4,603 | -65.9% |
| Cash at bank and in hand | 54/58 | €191,825 | €199,849 | +€8,023 | +4.2% |
| Total equity and liabilities | 10/49 | €201,283 | €203,309 | +€2,026 | +1.0% |
| Equity | 10/15 | €185,340 | €162,471 | -€22,869 | -12.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €171,080 | €148,211 | -€22,869 | -13.4% |
| Distributable reserves | 133 | €171,080 | €148,211 | -€22,869 | -13.4% |
| Amounts payable | 17/49 | €15,943 | €40,838 | +€24,895 | +156% |
| Amounts payable within one year | 42/48 | €15,943 | €40,838 | +€24,895 | +156% |
| Trade debts | 44 | €2,014 | €1,956 | -€58 | -2.9% |
| Suppliers | 440/4 | €2,014 | €1,956 | -€58 | -2.9% |
| Taxes, remuneration and social security | 45 | €1,000 | €2,000 | +€1,000 | +100% |
| Taxes | 450/3 | €1,000 | €2,000 | +€1,000 | +100% |
| Other amounts payable | 47/48 | €12,929 | €36,882 | +€23,954 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,205 | €1,394 | +€190 | +15.8% |
| Other operating charges | 640/8 | €580 | €2,089 | +€1,509 | +260% |
| Non-recurring operating charges | 66A | €1 | €10 | +€9 | +851% |
| Gross operating margin | 9900 | €9,945 | €28,728 | +€18,783 | +189% |
| Operating profit (loss) | 9901 | €8,159 | €25,235 | +€17,076 | +209% |
| Financial charges | 65/66B | €363 | €489 | +€126 | +34.7% |
| Recurring financial charges | 65 | €181 | €150 | -€31 | -17.1% |
| Non-recurring financial charges | 66B | €182 | €339 | +€157 | +86.2% |
| Profit (loss) for the period before taxes | 9903 | €7,796 | €24,746 | +€16,950 | +217% |
| Income taxes | 67/77 | €3,087 | €7,615 | +€4,528 | +147% |
| Profit (loss) for the period | 9904 | €4,709 | €17,131 | +€12,422 | +264% |
| Profit (loss) for the period to be appropriated | 9905 | €4,709 | €17,131 | +€12,422 | +264% |
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 26 October 2026 via checked.be.