LAURAMCO: 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.
LAURAMCO
Largest movements
- Tangible fixed assets -€10,502
down €10,502 (-95.1%), from €11,046 to €544
of which Other tangible fixed assets: -€8,571
- Cash -€5,140
down €5,140 (-98.2%), from €5,236 to €96
mainly Net result for the year (-€19,911) and Tax, wage and social debts (-€973)
- Receivables within one year -€1,862
down €1,862 (-84.1%), from €2,213 to €352
of which Trade receivables: -€2,177
- Deferred charges and accrued income -€396
down €396 (-59.2%), from €669 to €273
- Profit (loss) carried forward -€19,911
down €19,911 (-74.5%), from -€26,737 to -€46,647
- Other debts +€3,630
up €3,630 (+15.5%), from €23,349 to €26,979
- Tax, wage and social debts -€973
down €973 (-100%), from €973 to €0
- Trade debts -€646
down €646 (-76.3%), from €846 to €200
- Gross operating margin -€9,457
down €9,457, from €629 to -€8,828
- Other operating charges +€9,390
up €9,390 (+2,010%), from €467 to €9,858
- Depreciation -€877
down €877 (-45.6%), from €1,922 to €1,045
- Taxes -€101
down €101 (-100%), from €101 to €0
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 | €19,165 | €1,265 | -€17,899 | -93.4% |
| Fixed assets | 21/28 | €11,046 | €544 | -€10,502 | -95.1% |
| Tangible fixed assets | 22/27 | €11,046 | €544 | -€10,502 | -95.1% |
| Land and buildings | 22 | €886 | €0 | -€886 | -100% |
| Furniture and vehicles | 24 | €1,589 | €544 | -€1,045 | -65.8% |
| Other tangible fixed assets | 26 | €8,571 | €0 | -€8,571 | -100% |
| Current assets | 29/58 | €8,119 | €721 | -€7,398 | -91.1% |
| Amounts receivable within one year | 40/41 | €2,213 | €352 | -€1,862 | -84.1% |
| Trade receivables | 40 | €2,198 | €21 | -€2,177 | -99.0% |
| Other amounts receivable | 41 | €15 | €331 | +€315 | +2,042% |
| Cash at bank and in hand | 54/58 | €5,236 | €96 | -€5,140 | -98.2% |
| Deferred charges and accrued income | 490/1 | €669 | €273 | -€396 | -59.2% |
| Total equity and liabilities | 10/49 | €19,165 | €1,265 | -€17,899 | -93.4% |
| Equity | 10/15 | -€6,003 | -€25,914 | -€19,911 | -332% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,333 | €8,333 | = | 0.0% |
| Distributable reserves | 133 | €8,333 | €8,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,737 | -€46,647 | -€19,911 | -74.5% |
| Amounts payable | 17/49 | €25,168 | €27,179 | +€2,011 | +8.0% |
| Amounts payable within one year | 42/48 | €25,168 | €27,179 | +€2,011 | +8.0% |
| Trade debts | 44 | €846 | €200 | -€646 | -76.3% |
| Suppliers | 440/4 | €846 | €200 | -€646 | -76.3% |
| Taxes, remuneration and social security | 45 | €973 | €0 | -€973 | -100% |
| Taxes | 450/3 | €973 | €0 | -€973 | -100% |
| Other amounts payable | 47/48 | €23,349 | €26,979 | +€3,630 | +15.5% |
| Non-recurring operating income | 76A | €3,620 | €0 | -€3,620 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,922 | €1,045 | -€877 | -45.6% |
| Other operating charges | 640/8 | €467 | €9,858 | +€9,390 | +2,010% |
| Non-recurring operating charges | 66A | €1,170 | - | -€1,170 | |
| Gross operating margin | 9900 | €629 | -€8,828 | -€9,457 | |
| Operating profit (loss) | 9901 | -€2,931 | -€19,730 | -€16,799 | -573% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €163 | €180 | +€18 | +10.9% |
| Recurring financial charges | 65 | €163 | €180 | +€18 | +10.9% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€3,090 | -€19,911 | -€16,820 | -544% |
| Income taxes | 67/77 | €101 | €0 | -€101 | -100% |
| Profit (loss) for the period | 9904 | -€3,191 | -€19,911 | -€16,719 | -524% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,191 | -€19,911 | -€16,719 | -524% |
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 17 October 2026 via checked.be.