LAURAGRI: what changed
Two fiscal 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.
LAURAGRI
Largest movements
- Cash -€112,876
down €112,876 (-74.5%), from €151,484 to €38,608
mainly Net result for the year (-€87,474) and Tax, wage and social debts (-€49,789)
- Receivables within one year +€46,189
up €46,189 (+103.5%), from €44,609 to €90,798
of which Trade receivables: +€62,635
- Tangible fixed assets -€22,687
down €22,687 (-5.5%), from €410,951 to €388,264
of which Furniture and vehicles: -€43,825
- Stocks and contracts +€20,509
up €20,509 (+143.7%), from €14,268 to €34,777
- Profit (loss) carried forward -€87,474
down €87,474 (-24.2%), from €360,787 to €273,313
- Other debts +€54,958
up €54,958 (+76.6%), from €71,755 to €126,713
- Tax, wage and social debts -€49,789
down €49,789 (-76.8%), from €64,870 to €15,081
of which Remuneration and social security: -€49,765
- Trade debts +€27,340
up €27,340 (+42.7%), from €63,986 to €91,326
- Accrued charges and deferred income -€16,883
no longer reported in 2025 (was €16,883)
- Gross operating margin -€138,037
down €138,037 (-69.3%), from €199,132 to €61,095
- Depreciation -€21,857
down €21,857 (-23.7%), from €92,363 to €70,506
- Staff costs -€15,041
down €15,041 (-17.2%), from €87,346 to €72,305
- Taxes +€3,831
new in 2025: €3,831
- Other operating charges -€2,190
down €2,190 (-52.1%), from €4,200 to €2,010
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.
Cash bridge derived
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 | €638,123 | €562,942 | -€75,181 | -11.8% |
| Fixed assets | 21/28 | €420,562 | €397,875 | -€22,687 | -5.4% |
| Tangible fixed assets | 22/27 | €410,951 | €388,264 | -€22,687 | -5.5% |
| Plant, machinery and equipment | 23 | €71,439 | €92,577 | +€21,138 | +29.6% |
| Furniture and vehicles | 24 | €339,512 | €295,687 | -€43,825 | -12.9% |
| Financial fixed assets | 28 | €9,611 | €9,611 | = | 0.0% |
| Current assets | 29/58 | €217,561 | €165,067 | -€52,494 | -24.1% |
| Stocks and contracts in progress | 3 | €14,268 | €34,777 | +€20,509 | +143.7% |
| Stocks | 30/36 | €14,268 | €34,777 | +€20,509 | +143.7% |
| Amounts receivable within one year | 40/41 | €44,609 | €90,798 | +€46,189 | +103.5% |
| Trade receivables | 40 | €2,925 | €65,560 | +€62,635 | +2141.4% |
| Other amounts receivable | 41 | €41,684 | €25,238 | -€16,446 | -39.5% |
| Cash at bank and in hand | 54/58 | €151,484 | €38,608 | -€112,876 | -74.5% |
| Deferred charges and accrued income | 490/1 | €7,200 | €884 | -€6,316 | -87.7% |
| Total equity and liabilities | 10/49 | €638,123 | €562,942 | -€75,181 | -11.8% |
| Equity | 10/15 | €395,036 | €307,562 | -€87,474 | -22.1% |
| Contributions | 10/11 | €31,135 | €31,135 | = | 0.0% |
| Capital | 10 | - | €31,135 | +€31,135 | |
| Issued capital | 100 | - | €31,135 | +€31,135 | |
| Reserves | 13 | €3,114 | €3,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,114 | €3,114 | = | 0.0% |
| Legal reserve | 130 | - | €3,114 | +€3,114 | |
| Reserves not available under the articles | 1311 | €3,114 | - | -€3,114 | |
| Profit (loss) carried forward | 14 | €360,787 | €273,313 | -€87,474 | -24.2% |
| Amounts payable | 17/49 | €243,087 | €255,380 | +€12,293 | +5.1% |
| Amounts payable within one year | 42/48 | €226,204 | €255,380 | +€29,176 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | - | -€3,333 | |
| Trade debts | 44 | €63,986 | €91,326 | +€27,340 | +42.7% |
| Suppliers | 440/4 | €63,986 | €91,326 | +€27,340 | +42.7% |
| Advances received on contracts in progress | 46 | €22,260 | €22,260 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €64,870 | €15,081 | -€49,789 | -76.8% |
| Taxes | 450/3 | €1,021 | €997 | -€24 | -2.4% |
| Remuneration and social security | 454/9 | €63,849 | €14,084 | -€49,765 | -77.9% |
| Other amounts payable | 47/48 | €71,755 | €126,713 | +€54,958 | +76.6% |
| Accrued charges and deferred income | 492/3 | €16,883 | - | -€16,883 | |
| Remuneration, social security and pensions | 62 | €87,346 | €72,305 | -€15,041 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,363 | €70,506 | -€21,857 | -23.7% |
| Other operating charges | 640/8 | €4,200 | €2,010 | -€2,190 | -52.1% |
| Non-recurring operating charges | 66A | €1,482 | €21 | -€1,461 | -98.6% |
| Gross operating margin | 9900 | €199,132 | €61,095 | -€138,037 | -69.3% |
| Operating profit (loss) | 9901 | €13,741 | -€83,747 | -€97,488 | |
| Financial income | 75/76B | €468 | €229 | -€239 | -51.1% |
| Recurring financial income | 75 | €468 | €229 | -€239 | -51.1% |
| Financial charges | 65/66B | €251 | €125 | -€126 | -50.2% |
| Recurring financial charges | 65 | €251 | €125 | -€126 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €13,958 | -€83,643 | -€97,601 | |
| Income taxes | 67/77 | - | €3,831 | +€3,831 | |
| Profit (loss) for the period | 9904 | €13,958 | -€87,474 | -€101,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,958 | -€87,474 | -€101,432 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.