LAURADIST: 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.
LAURADIST
Largest movements
- Receivables after one year -€99,427
down €99,427 (-82.9%), from €120,000 to €20,573
- Tangible fixed assets -€48,506
down €48,506 (-71.1%), from €68,269 to €19,763
- Cash -€18,461
down €18,461 (-93.0%), from €19,850 to €1,389
mainly Provisions (-€174,953) and Net result for the year (-€12,429)
- Receivables within one year -€9,234
no longer reported in 2024 (was €9,234)
- Stocks and contracts -€3,000
down €3,000 (-6.8%), from €43,860 to €40,860
- Provisions -€174,953
no longer reported in 2024 (was €174,953)
- Profit (loss) carried forward -€10,737
down €10,737 (-635%), from -€1,691 to -€12,429
- Other debts +€8,563
new in 2024: €8,563
- Turnover +€61,352
new in 2024: €61,352
- Purchases and services +€33,351
new in 2024: €33,351
- Gross operating margin -€26,959
new in 2024: -€26,959
- Staff costs -€21,672
new in 2024: -€21,672
- Other operating charges +€6,660
new in 2024: €6,660
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,470 | €82,754 | -€178,716 | -68.4% |
| Formation expenses | 20 | €178 | - | -€178 | |
| Fixed assets | 21/28 | €68,269 | €19,763 | -€48,506 | -71.1% |
| Tangible fixed assets | 22/27 | €68,269 | €19,763 | -€48,506 | -71.1% |
| Furniture and vehicles | 24 | €68,269 | €19,763 | -€48,506 | -71.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €193,023 | €62,991 | -€130,032 | -67.4% |
| Amounts receivable after more than one year | 29 | €120,000 | €20,573 | -€99,427 | -82.9% |
| Trade receivables | 290 | €120,000 | €20,573 | -€99,427 | -82.9% |
| Stocks and contracts in progress | 3 | €43,860 | €40,860 | -€3,000 | -6.8% |
| Stocks | 30/36 | €43,860 | €40,860 | -€3,000 | -6.8% |
| Amounts receivable within one year | 40/41 | €9,234 | - | -€9,234 | |
| Other amounts receivable | 41 | €9,234 | - | -€9,234 | |
| Cash at bank and in hand | 54/58 | €19,850 | €1,389 | -€18,461 | -93.0% |
| Deferred charges and accrued income | 490/1 | €78 | €168 | +€90 | +116% |
| Total equity and liabilities | 10/49 | €261,470 | €82,754 | -€178,716 | -68.4% |
| Equity | 10/15 | €84,760 | €74,023 | -€10,737 | -12.7% |
| Contributions | 10/11 | €78,592 | €78,592 | = | 0.0% |
| Capital | 10 | €78,592 | €78,592 | = | 0.0% |
| Issued capital | 100 | €78,592 | €78,592 | = | 0.0% |
| Reserves | 13 | €7,859 | €7,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,859 | €7,859 | = | 0.0% |
| Legal reserve | 130 | €7,859 | €7,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,691 | -€12,429 | -€10,737 | -635% |
| Provisions and deferred taxes | 16 | €174,953 | - | -€174,953 | |
| Provisions for liabilities and charges | 160/5 | €174,953 | - | -€174,953 | |
| Environmental obligations | 163 | €174,953 | - | -€174,953 | |
| Amounts payable | 17/49 | €1,757 | €8,732 | +€6,975 | +397% |
| Amounts payable within one year | 42/48 | €1,691 | €8,563 | +€6,872 | +406% |
| Taxes, remuneration and social security | 45 | €1,691 | - | -€1,691 | |
| Taxes | 450/3 | €1,691 | - | -€1,691 | |
| Other amounts payable | 47/48 | - | €8,563 | +€8,563 | |
| Accrued charges and deferred income | 492/3 | €66 | €168 | +€103 | +156% |
| Turnover | 70 | - | €61,352 | +€61,352 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €33,351 | +€33,351 | |
| Remuneration, social security and pensions | 62 | - | -€21,672 | -€21,672 | |
| Other operating charges | 640/8 | - | €6,660 | +€6,660 | |
| Gross operating margin | 9900 | - | -€26,959 | -€26,959 | |
| Operating profit (loss) | 9901 | - | -€11,946 | -€11,946 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €483 | +€483 | |
| Recurring financial charges | 65 | - | €483 | +€483 | |
| Profit (loss) for the period before taxes | 9903 | - | -€12,429 | -€12,429 | |
| Profit (loss) for the period | 9904 | - | -€12,429 | -€12,429 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€12,429 | -€12,429 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.