LAURALCO: 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.
LAURALCO
Largest movements
- Cash -€81,517
down €81,517 (-57.2%), from €142,586 to €61,069
mainly Other debts (-€85,110) and Contributions, distributions and other (-€73,827)
- Tangible fixed assets -€41,806
down €41,806 (-5.6%), from €743,073 to €701,268
of which Land and buildings: -€42,199
- Other debts -€85,110
down €85,110 (-49.5%), from €171,901 to €86,791
- Debts after one year -€52,102
down €52,102 (-14.3%), from €365,213 to €313,111
of which Financial debts: -€52,102
- Reserves +€15,212
up €15,212 (+5.9%), from €257,688 to €272,900
- Gross operating margin -€26,472
down €26,472 (-12.0%), from €219,946 to €193,474
- Taxes -€8,905
down €8,905 (-16.7%), from €53,426 to €44,521
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 | €921,141 | €795,700 | -€125,442 | -13.6% |
| Fixed assets | 21/28 | €743,358 | €701,553 | -€41,806 | -5.6% |
| Tangible fixed assets | 22/27 | €743,073 | €701,268 | -€41,806 | -5.6% |
| Land and buildings | 22 | €732,769 | €690,569 | -€42,199 | -5.8% |
| Plant, machinery and equipment | 23 | €395 | €0 | -€395 | -100% |
| Furniture and vehicles | 24 | €9,909 | €10,698 | +€789 | +8.0% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €177,783 | €94,147 | -€83,636 | -47.0% |
| Amounts receivable within one year | 40/41 | €35,197 | €33,078 | -€2,119 | -6.0% |
| Trade receivables | 40 | €35,047 | €32,928 | -€2,119 | -6.0% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €142,586 | €61,069 | -€81,517 | -57.2% |
| Total equity and liabilities | 10/49 | €921,141 | €795,700 | -€125,442 | -13.6% |
| Equity | 10/15 | €285,608 | €300,820 | +€15,212 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,688 | €272,900 | +€15,212 | +5.9% |
| Distributable reserves | 133 | €257,688 | €272,900 | +€15,212 | +5.9% |
| Profit (loss) carried forward | 14 | €21,720 | €21,720 | = | 0.0% |
| Amounts payable | 17/49 | €635,534 | €494,880 | -€140,654 | -22.1% |
| Amounts payable after more than one year | 17 | €365,213 | €313,111 | -€52,102 | -14.3% |
| Financial debts | 170/4 | €362,303 | €310,201 | -€52,102 | -14.4% |
| Other amounts payable | 178/9 | €2,910 | €2,910 | = | 0.0% |
| Amounts payable within one year | 42/48 | €269,561 | €181,769 | -€87,792 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €51,374 | €52,102 | +€728 | +1.4% |
| Trade debts | 44 | €10,305 | €9,865 | -€440 | -4.3% |
| Suppliers | 440/4 | €10,305 | €9,865 | -€440 | -4.3% |
| Taxes, remuneration and social security | 45 | €35,980 | €33,011 | -€2,970 | -8.3% |
| Taxes | 450/3 | €35,980 | €33,011 | -€2,970 | -8.3% |
| Other amounts payable | 47/48 | €171,901 | €86,791 | -€85,110 | -49.5% |
| Accrued charges and deferred income | 492/3 | €760 | €0 | -€760 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,268 | €48,657 | +€1,389 | +2.9% |
| Other operating charges | 640/8 | €5,269 | €5,740 | +€471 | +8.9% |
| Gross operating margin | 9900 | €219,946 | €193,474 | -€26,472 | -12.0% |
| Operating profit (loss) | 9901 | €167,409 | €139,077 | -€28,332 | -16.9% |
| Financial income | 75/76B | €944 | €826 | -€118 | -12.5% |
| Recurring financial income | 75 | €944 | €826 | -€118 | -12.5% |
| Financial charges | 65/66B | €6,966 | €6,344 | -€622 | -8.9% |
| Recurring financial charges | 65 | €6,966 | €6,344 | -€622 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €161,388 | €133,560 | -€27,828 | -17.2% |
| Income taxes | 67/77 | €53,426 | €44,521 | -€8,905 | -16.7% |
| Profit (loss) for the period | 9904 | €107,962 | €89,039 | -€18,924 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €107,962 | €89,039 | -€18,924 | -17.5% |
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 18 October 2026 via checked.be.