LAURASA: 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.
LAURASA
Largest movements
- Receivables within one year +€17,710
up €17,710 (+116.1%), from €15,252 to €32,962
of which Trade receivables: +€15,211
- Cash +€854
up €854 (+63.0%), from €1,355 to €2,209
mainly Trade debts (+€13,786) and Net result for the year (+€4,778)
- Trade debts +€13,786
up €13,786 (+102.5%), from €13,450 to €27,236
- Profit (loss) carried forward +€4,778
up €4,778 (+151.4%), from €3,157 to €7,935
- Turnover -€100,155
no longer reported in 2024 (was €100,155)
- Purchases and services -€95,935
no longer reported in 2024 (was €95,935)
- Gross operating margin +€1,011
up €1,011 (+24.0%), from €4,220 to €5,231
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,607 | €35,171 | +€18,564 | +111.8% |
| Current assets | 29/58 | €16,607 | €35,171 | +€18,564 | +111.8% |
| Amounts receivable within one year | 40/41 | €15,252 | €32,962 | +€17,710 | +116.1% |
| Trade receivables | 40 | €7,896 | €23,108 | +€15,211 | +192.6% |
| Other amounts receivable | 41 | €7,355 | €9,854 | +€2,499 | +34.0% |
| Cash at bank and in hand | 54/58 | €1,355 | €2,209 | +€854 | +63.0% |
| Total equity and liabilities | 10/49 | €16,607 | €35,171 | +€18,564 | +111.8% |
| Equity | 10/15 | €3,157 | €7,935 | +€4,778 | +151.4% |
| Profit (loss) carried forward | 14 | €3,157 | €7,935 | +€4,778 | +151.4% |
| Amounts payable | 17/49 | €13,450 | €27,236 | +€13,786 | +102.5% |
| Amounts payable within one year | 42/48 | €13,450 | €27,236 | +€13,786 | +102.5% |
| Trade debts | 44 | €13,450 | €27,236 | +€13,786 | +102.5% |
| Suppliers | 440/4 | €13,450 | €27,236 | +€13,786 | +102.5% |
| Turnover | 70 | €100,155 | - | -€100,155 | |
| Goods, raw materials, services and sundry goods | 60/61 | €95,935 | - | -€95,935 | |
| Other operating charges | 640/8 | €1,035 | €386 | -€649 | -62.7% |
| Gross operating margin | 9900 | €4,220 | €5,231 | +€1,011 | +24.0% |
| Operating profit (loss) | 9901 | €3,186 | €4,845 | +€1,660 | +52.1% |
| Financial charges | 65/66B | €29 | €67 | +€38 | +130.5% |
| Recurring financial charges | 65 | €29 | €67 | +€38 | +130.5% |
| Profit (loss) for the period before taxes | 9903 | €3,157 | €4,778 | +€1,622 | +51.4% |
| Profit (loss) for the period | 9904 | €3,157 | €4,778 | +€1,622 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,157 | €4,778 | +€1,622 | +51.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.