LAURALEX: 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.
LAURALEX
Largest movements
- Receivables after one year +€35,000
up €35,000 (+53.8%), from €65,000 to €100,000
- Receivables within one year -€6,166
down €6,166 (-17.6%), from €34,939 to €28,773
of which Other amounts receivable: -€6,180
- Tangible fixed assets -€3,843
down €3,843 (-46.7%), from €8,228 to €4,385
of which Furniture and vehicles: -€2,643
- Cash +€1,873
up €1,873 (+10.0%), from €18,653 to €20,526
mainly Net result for the year (+€16,300) and Trade debts (+€8,553)
- Reserves +€16,300
up €16,300 (+38.6%), from €42,183 to €58,483
of which Distributable reserves: +€16,300
- Trade debts +€8,553
up €8,553 (+300.4%), from €2,847 to €11,400
- Gross operating margin -€17,071
down €17,071 (-39.4%), from €43,358 to €26,287
- Taxes -€8,434
down €8,434 (-54.5%), from €15,475 to €7,041
- Financial income +€488
up €488 (+28.1%), from €1,737 to €2,225
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,445 | €156,250 | +€26,805 | +20.7% |
| Fixed assets | 21/28 | €8,228 | €4,385 | -€3,843 | -46.7% |
| Tangible fixed assets | 22/27 | €8,228 | €4,385 | -€3,843 | -46.7% |
| Land and buildings | 22 | €2,461 | €2,351 | -€110 | -4.5% |
| Furniture and vehicles | 24 | €4,677 | €2,034 | -€2,643 | -56.5% |
| Leasing and similar rights | 25 | €1,090 | - | -€1,090 | |
| Current assets | 29/58 | €121,218 | €151,866 | +€30,648 | +25.3% |
| Amounts receivable after more than one year | 29 | €65,000 | €100,000 | +€35,000 | +53.8% |
| Other amounts receivable | 291 | €65,000 | €100,000 | +€35,000 | +53.8% |
| Amounts receivable within one year | 40/41 | €34,939 | €28,773 | -€6,166 | -17.6% |
| Trade receivables | 40 | €26,000 | €26,014 | +€14 | +0.1% |
| Other amounts receivable | 41 | €8,939 | €2,759 | -€6,180 | -69.1% |
| Cash at bank and in hand | 54/58 | €18,653 | €20,526 | +€1,873 | +10.0% |
| Deferred charges and accrued income | 490/1 | €2,626 | €2,567 | -€59 | -2.2% |
| Total equity and liabilities | 10/49 | €129,445 | €156,250 | +€26,805 | +20.7% |
| Equity | 10/15 | €123,580 | €139,880 | +€16,300 | +13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,183 | €58,483 | +€16,300 | +38.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,323 | €56,623 | +€16,300 | +40.4% |
| Profit (loss) carried forward | 14 | €68,997 | €68,997 | = | 0.0% |
| Amounts payable | 17/49 | €5,865 | €16,370 | +€10,505 | +179.1% |
| Amounts payable within one year | 42/48 | €5,865 | €16,370 | +€10,505 | +179.1% |
| Financial debts | 43 | €207 | €1,055 | +€848 | +409.8% |
| Credit institutions | 430/8 | €207 | €1,055 | +€848 | +409.8% |
| Trade debts | 44 | €2,847 | €11,400 | +€8,553 | +300.4% |
| Suppliers | 440/4 | €2,847 | €11,400 | +€8,553 | +300.4% |
| Taxes, remuneration and social security | 45 | €2,812 | €2,812 | = | 0.0% |
| Taxes | 450/3 | €2,812 | €2,812 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,103 | +€1,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,839 | €3,843 | +€4 | +0.1% |
| Other operating charges | 640/8 | €680 | €878 | +€198 | +29.1% |
| Gross operating margin | 9900 | €43,358 | €26,287 | -€17,071 | -39.4% |
| Operating profit (loss) | 9901 | €38,839 | €21,567 | -€17,272 | -44.5% |
| Financial income | 75/76B | €1,737 | €2,225 | +€488 | +28.1% |
| Recurring financial income | 75 | €1,737 | €2,225 | +€488 | +28.1% |
| Financial charges | 65/66B | €842 | €450 | -€391 | -46.5% |
| Recurring financial charges | 65 | €842 | €450 | -€391 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €39,734 | €23,341 | -€16,393 | -41.3% |
| Income taxes | 67/77 | €15,475 | €7,041 | -€8,434 | -54.5% |
| Profit (loss) for the period | 9904 | €24,259 | €16,300 | -€7,959 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,259 | €16,300 | -€7,959 | -32.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.