LAURANCA: 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.
LAURANCA
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€149,871
up €149,871 (+2,029%), from €7,386 to €157,257
mainly Current investments (+€150,000) and Net result for the year (+€1,512)
- Receivables within one year +€1,799
up €1,799 (+10.6%), from €16,916 to €18,715
No liability line moved by more than 1% of the balance sheet total.
- Staff costs +€14,229
no longer reported in 2025 (was -€14,229)
- Gross operating margin +€11,627
up €11,627 (+80.8%), from -€14,399 to -€2,772
- Other operating charges -€4,914
down €4,914 (-93.6%), from €5,251 to €337
- Financial income +€2,656
up €2,656 (+121%), from €2,196 to €4,852
- Financial charges +€239
up €239, from -€8 to €232
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 | €174,302 | €175,972 | +€1,670 | +1.0% |
| Current assets | 29/58 | €174,302 | €175,972 | +€1,670 | +1.0% |
| Amounts receivable within one year | 40/41 | €16,916 | €18,715 | +€1,799 | +10.6% |
| Other amounts receivable | 41 | €16,916 | €18,715 | +€1,799 | +10.6% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €7,386 | €157,257 | +€149,871 | +2,029% |
| Total equity and liabilities | 10/49 | €174,302 | €175,972 | +€1,670 | +1.0% |
| Equity | 10/15 | €173,450 | €174,962 | +€1,512 | +0.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €116,610 | €116,610 | = | 0.0% |
| Distributable reserves | 133 | €116,610 | €116,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,160 | -€1,648 | +€1,512 | +47.8% |
| Amounts payable | 17/49 | €852 | €1,010 | +€158 | +18.5% |
| Amounts payable within one year | 42/48 | €852 | €1,010 | +€158 | +18.5% |
| Trade debts | 44 | €852 | €1,010 | +€158 | +18.5% |
| Suppliers | 440/4 | €852 | €1,010 | +€158 | +18.5% |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Remuneration, social security and pensions | 62 | -€14,229 | - | +€14,229 | |
| Other operating charges | 640/8 | €5,251 | €337 | -€4,914 | -93.6% |
| Gross operating margin | 9900 | -€14,399 | -€2,772 | +€11,627 | +80.8% |
| Operating profit (loss) | 9901 | -€5,420 | -€3,109 | +€2,311 | +42.6% |
| Financial income | 75/76B | €2,196 | €4,852 | +€2,656 | +121% |
| Recurring financial income | 75 | €2,196 | €4,852 | +€2,656 | +121% |
| Financial charges | 65/66B | -€8 | €232 | +€239 | |
| Recurring financial charges | 65 | -€8 | €232 | +€239 | |
| Profit (loss) for the period before taxes | 9903 | -€3,217 | €1,512 | +€4,728 | |
| Profit (loss) for the period | 9904 | -€3,217 | €1,512 | +€4,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,217 | €1,512 | +€4,728 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.