LAURE: 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.
LAURE
Largest movements
- Cash +€3,179
up €3,179 (+106.2%), from €2,994 to €6,172
mainly Net result for the year (+€1,485) and Receivables within one year (+€1,309)
- Receivables within one year -€1,309
down €1,309 (-42.0%), from €3,114 to €1,805
of which Other amounts receivable: -€999
- Formation expenses -€949
no longer reported in 2024 (was €949)
- Profit (loss) carried forward +€1,485
up €1,485 (+7.2%), from -€20,559 to -€19,075
- Tax, wage and social debts -€916
down €916 (-17.6%), from €5,204 to €4,288
- Other debts +€500
up €500 (+50.0%), from €1,000 to €1,500
- Trade debts -€148
down €148 (-21.7%), from €680 to €533
- Gross operating margin +€3,234
up €3,234 (+28.6%), from €11,296 to €14,529
- Depreciation +€858
up €858 (+940.6%), from €91 to €949
- Financial charges +€573
up €573 (+391.0%), from €146 to €719
- Staff costs -€294
down €294 (-2.6%), from €11,293 to €10,999
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 | €7,356 | €8,277 | +€921 | +12.5% |
| Formation expenses | 20 | €949 | - | -€949 | |
| Fixed assets | 21/28 | €62 | €62 | = | 0.0% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €6,345 | €8,215 | +€1,870 | +29.5% |
| Stocks and contracts in progress | 3 | €238 | €238 | = | 0.0% |
| Stocks | 30/36 | €238 | €238 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,114 | €1,805 | -€1,309 | -42.0% |
| Trade receivables | 40 | €2,050 | €1,740 | -€310 | -15.1% |
| Other amounts receivable | 41 | €1,064 | €65 | -€999 | -93.9% |
| Cash at bank and in hand | 54/58 | €2,994 | €6,172 | +€3,179 | +106.2% |
| Total equity and liabilities | 10/49 | €7,356 | €8,277 | +€921 | +12.5% |
| Equity | 10/15 | €472 | €1,956 | +€1,485 | +314.8% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €2,231 | €2,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,559 | -€19,075 | +€1,485 | +7.2% |
| Amounts payable | 17/49 | €6,884 | €6,321 | -€563 | -8.2% |
| Amounts payable within one year | 42/48 | €6,884 | €6,321 | -€563 | -8.2% |
| Trade debts | 44 | €680 | €533 | -€148 | -21.7% |
| Suppliers | 440/4 | €680 | €533 | -€148 | -21.7% |
| Taxes, remuneration and social security | 45 | €5,204 | €4,288 | -€916 | -17.6% |
| Remuneration and social security | 454/9 | €5,204 | €4,288 | -€916 | -17.6% |
| Other amounts payable | 47/48 | €1,000 | €1,500 | +€500 | +50.0% |
| Non-recurring operating income | 76A | €3 | - | -€3 | |
| Remuneration, social security and pensions | 62 | €11,293 | €10,999 | -€294 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €949 | +€858 | +940.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €11,296 | €14,529 | +€3,234 | +28.6% |
| Operating profit (loss) | 9901 | -€473 | €2,194 | +€2,667 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €146 | €719 | +€573 | +391.0% |
| Recurring financial charges | 65 | €146 | €719 | +€573 | +391.0% |
| Profit (loss) for the period before taxes | 9903 | -€619 | €1,485 | +€2,104 | |
| Profit (loss) for the period | 9904 | -€619 | €1,485 | +€2,104 | |
| Profit (loss) for the period to be appropriated | 9905 | -€619 | €1,485 | +€2,104 |
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 1 October 2026 via checked.be.