LAURAL CONSULTANCY: 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.
LAURAL CONSULTANCY
Largest movements
- Tangible fixed assets -€7,326
down €7,326 (-27.8%), from €26,385 to €19,059
of which Furniture and vehicles: -€7,054
- Cash -€3,774
down €3,774 (-25.6%), from €14,729 to €10,954
mainly Trade debts (-€12,142) and Debts after one year (-€5,762)
- Trade debts -€12,142
down €12,142 (-48.3%), from €25,133 to €12,991
- Profit (loss) carried forward +€10,896
up €10,896 (+16.1%), from €67,797 to €78,692
- Debts after one year -€5,762
down €5,762 (-62.2%), from €9,267 to €3,505
- Tax, wage and social debts -€4,149
down €4,149 (-33.2%), from €12,515 to €8,366
of which Remuneration and social security: -€4,245
- Gross operating margin +€9,440
up €9,440 (+74.9%), from €12,610 to €22,051
- Depreciation -€4,162
down €4,162 (-36.2%), from €11,489 to €7,326
- Taxes +€2,183
up €2,183 (+3,638,883%), from €0 to €2,183
- Financial charges -€311
down €311 (-26.3%), from €1,180 to €869
- Other operating charges -€272
down €272 (-34.9%), from €779 to €507
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 | €134,955 | €123,989 | -€10,966 | -8.1% |
| Fixed assets | 21/28 | €26,385 | €19,059 | -€7,326 | -27.8% |
| Tangible fixed assets | 22/27 | €26,385 | €19,059 | -€7,326 | -27.8% |
| Plant, machinery and equipment | 23 | €1,114 | €841 | -€273 | -24.5% |
| Furniture and vehicles | 24 | €25,271 | €18,217 | -€7,054 | -27.9% |
| Current assets | 29/58 | €108,570 | €104,931 | -€3,639 | -3.4% |
| Amounts receivable within one year | 40/41 | €93,696 | €93,831 | +€135 | +0.1% |
| Trade receivables | 40 | €20,692 | €19,727 | -€965 | -4.7% |
| Other amounts receivable | 41 | €73,004 | €74,104 | +€1,100 | +1.5% |
| Cash at bank and in hand | 54/58 | €14,729 | €10,954 | -€3,774 | -25.6% |
| Deferred charges and accrued income | 490/1 | €145 | €145 | = | 0.0% |
| Total equity and liabilities | 10/49 | €134,955 | €123,989 | -€10,966 | -8.1% |
| Equity | 10/15 | €82,197 | €93,092 | +€10,896 | +13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,797 | €78,692 | +€10,896 | +16.1% |
| Amounts payable | 17/49 | €52,758 | €30,897 | -€21,861 | -41.4% |
| Amounts payable after more than one year | 17 | €9,267 | €3,505 | -€5,762 | -62.2% |
| Financial debts | 170/4 | €9,267 | €3,505 | -€5,762 | -62.2% |
| Amounts payable within one year | 42/48 | €43,491 | €27,392 | -€16,099 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €5,465 | €5,762 | +€297 | +5.4% |
| Trade debts | 44 | €25,133 | €12,991 | -€12,142 | -48.3% |
| Suppliers | 440/4 | €25,133 | €12,991 | -€12,142 | -48.3% |
| Taxes, remuneration and social security | 45 | €12,515 | €8,366 | -€4,149 | -33.2% |
| Taxes | 450/3 | €8,262 | €8,357 | +€96 | +1.2% |
| Remuneration and social security | 454/9 | €4,253 | €8 | -€4,245 | -99.8% |
| Other amounts payable | 47/48 | €379 | €274 | -€105 | -27.7% |
| Remuneration, social security and pensions | 62 | - | €270 | +€270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,489 | €7,326 | -€4,162 | -36.2% |
| Other operating charges | 640/8 | €779 | €507 | -€272 | -34.9% |
| Gross operating margin | 9900 | €12,610 | €22,051 | +€9,440 | +74.9% |
| Operating profit (loss) | 9901 | €343 | €13,947 | +€13,604 | +3,966% |
| Financial income | 75/76B | €0 | €1 | +€0 | +115% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +115% |
| Financial charges | 65/66B | €1,180 | €869 | -€311 | -26.3% |
| Recurring financial charges | 65 | €1,180 | €869 | -€311 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | -€836 | €13,079 | +€13,915 | |
| Income taxes | 67/77 | €0 | €2,183 | +€2,183 | +3,638,883% |
| Profit (loss) for the period | 9904 | -€836 | €10,896 | +€11,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€836 | €10,896 | +€11,732 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.