LAURANOUR: 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.
LAURANOUR
Largest movements
- Cash +€25,112
up €25,112 (+27.8%), from €90,306 to €115,418
mainly Total equity and liabilities (+€48,522) and Net result for the year (+€37,190)
- Tangible fixed assets +€22,462
up €22,462 (+100.1%), from €22,440 to €44,902
- Total equity and liabilities +€48,522
up €48,522 (+41.1%), from €117,924 to €166,446
of which Equity: +€34,253
- Gross operating margin +€7,913
up €7,913 (+15.2%), from €51,931 to €59,844
- Taxes +€3,821
up €3,821 (+27.3%), from €14,007 to €17,828
- Depreciation -€3,750
down €3,750 (-50.8%), from €7,387 to €3,637
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.
Cash bridge derived
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 | €117,924 | €166,446 | +€48,522 | +41.1% |
| Fixed assets | 21/28 | €22,440 | €44,902 | +€22,462 | +100.1% |
| Tangible fixed assets | 22/27 | €22,440 | €44,902 | +€22,462 | +100.1% |
| Furniture and vehicles | 24 | €22,440 | €44,902 | +€22,462 | +100.1% |
| Current assets | 29/58 | €95,484 | €121,544 | +€26,060 | +27.3% |
| Cash at bank and in hand | 54/58 | €90,306 | €115,418 | +€25,112 | +27.8% |
| Deferred charges and accrued income | 490/1 | €5,177 | €6,126 | +€948 | +18.3% |
| Total equity and liabilities | 10/49 | €117,924 | €166,446 | +€48,522 | +41.1% |
| Equity | 10/15 | €74,344 | €108,597 | +€34,253 | +46.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,032 | €103,407 | +€34,375 | +49.8% |
| Distributable reserves | 133 | €69,032 | €103,407 | +€34,375 | +49.8% |
| Profit (loss) carried forward | 14 | €312 | €190 | -€122 | -39.1% |
| Amounts payable | 17/49 | €46,517 | €57,849 | +€11,332 | +24.4% |
| Amounts payable after more than one year | 17 | €586 | - | -€586 | |
| Financial debts | 170/4 | €586 | - | -€586 | |
| Amounts payable within one year | 42/48 | €45,867 | €57,785 | +€11,918 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €7,622 | €1,173 | -€6,450 | -84.6% |
| Trade debts | 44 | €1,835 | €1,881 | +€46 | +2.5% |
| Suppliers | 440/4 | €1,835 | €1,881 | +€46 | +2.5% |
| Taxes, remuneration and social security | 45 | €23,763 | €21,835 | -€1,928 | -8.1% |
| Taxes | 450/3 | €23,763 | €21,835 | -€1,928 | -8.1% |
| Other amounts payable | 47/48 | €12,647 | €32,898 | +€20,250 | +160.1% |
| Accrued charges and deferred income | 492/3 | €64 | €64 | = | 0.0% |
| Non-recurring operating income | 76A | - | €399 | +€399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,387 | €3,637 | -€3,750 | -50.8% |
| Other operating charges | 640/8 | €737 | €1,013 | +€277 | +37.5% |
| Gross operating margin | 9900 | €51,931 | €59,844 | +€7,913 | +15.2% |
| Operating profit (loss) | 9901 | €43,808 | €55,194 | +€11,387 | +26.0% |
| Financial income | 75/76B | €12 | €23 | +€11 | +97.8% |
| Recurring financial income | 75 | €12 | €23 | +€11 | +97.8% |
| Financial charges | 65/66B | €438 | €199 | -€238 | -54.5% |
| Recurring financial charges | 65 | €438 | €199 | -€238 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €43,382 | €55,018 | +€11,636 | +26.8% |
| Income taxes | 67/77 | €14,007 | €17,828 | +€3,821 | +27.3% |
| Profit (loss) for the period | 9904 | €32,312 | €37,190 | +€4,878 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,312 | €37,190 | +€4,878 | +15.1% |
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 11 October 2026 via checked.be.