Laurazur: 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.
Laurazur
Largest movements
- Tangible fixed assets -€6,574
down €6,574 (-3.2%), from €207,539 to €200,965
- Cash +€3,659
up €3,659 (+393.9%), from €929 to €4,588
mainly Accrued charges and deferred income (+€7,200) and Depreciation (+€6,574)
- Debts after one year -€8,109
down €8,109 (-5.6%), from €143,671 to €135,562
- Accrued charges and deferred income +€7,200
up €7,200 (+779.6%), from €924 to €8,123
- Other debts -€2,223
down €2,223 (-12.8%), from €17,338 to €15,115
- Gross operating margin -€4,750
down €4,750 (-26.6%), from €17,843 to €13,093
- Other operating charges -€725
down €725 (-22.7%), from €3,197 to €2,472
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 | €208,498 | €205,583 | -€2,915 | -1.4% |
| Fixed assets | 21/28 | €207,569 | €200,995 | -€6,574 | -3.2% |
| Tangible fixed assets | 22/27 | €207,539 | €200,965 | -€6,574 | -3.2% |
| Land and buildings | 22 | €207,539 | €200,965 | -€6,574 | -3.2% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €929 | €4,588 | +€3,659 | +393.9% |
| Cash at bank and in hand | 54/58 | €929 | €4,588 | +€3,659 | +393.9% |
| Total equity and liabilities | 10/49 | €208,498 | €205,583 | -€2,915 | -1.4% |
| Equity | 10/15 | €37,870 | €38,674 | +€803 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,860 | +€1,860 | |
| Reserves | 13 | €43,660 | €41,800 | -€1,860 | -4.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €41,800 | €41,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,990 | -€11,187 | +€803 | +6.7% |
| Amounts payable | 17/49 | €170,627 | €166,909 | -€3,718 | -2.2% |
| Amounts payable after more than one year | 17 | €143,671 | €135,562 | -€8,109 | -5.6% |
| Financial debts | 170/4 | €143,671 | €135,562 | -€8,109 | -5.6% |
| Amounts payable within one year | 42/48 | €26,032 | €23,224 | -€2,809 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €7,945 | €8,109 | +€164 | +2.1% |
| Trade debts | 44 | €749 | €0 | -€749 | -100.0% |
| Suppliers | 440/4 | €749 | €0 | -€749 | -100.0% |
| Other amounts payable | 47/48 | €17,338 | €15,115 | -€2,223 | -12.8% |
| Accrued charges and deferred income | 492/3 | €924 | €8,123 | +€7,200 | +779.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,573 | €6,574 | +€1 | 0.0% |
| Other operating charges | 640/8 | €3,197 | €2,472 | -€725 | -22.7% |
| Gross operating margin | 9900 | €17,843 | €13,093 | -€4,750 | -26.6% |
| Operating profit (loss) | 9901 | €8,073 | €4,047 | -€4,025 | -49.9% |
| Financial charges | 65/66B | €3,406 | €3,244 | -€162 | -4.8% |
| Recurring financial charges | 65 | €3,406 | €3,244 | -€162 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €4,667 | €803 | -€3,863 | -82.8% |
| Profit (loss) for the period | 9904 | €4,667 | €803 | -€3,863 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,667 | €803 | -€3,863 | -82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.