Laure Moorees: 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.
Laure Moorees
Largest movements
- Cash +€14,897
up €14,897 (+566%), from €2,631 to €17,528
mainly Net result for the year (+€13,486) and Depreciation (+€9,740)
- Tangible fixed assets -€9,740
down €9,740 (-26.5%), from €36,784 to €27,045
- Receivables within one year +€1,751
new in 2025: €1,751
of which Other amounts receivable: +€1,694
- Reserves +€13,486
up €13,486 (+251%), from €5,374 to €18,859
- Debts after one year -€12,396
no longer reported in 2025 (was €12,396)
- Tax, wage and social debts +€7,680
up €7,680 (+131%), from €5,847 to €13,527
- Other debts -€2,563
no longer reported in 2025 (was €2,563)
- Contributions +€2,500
new in 2025: €2,500
- Gross operating margin +€6,692
up €6,692 (+31.1%), from €21,538 to €28,230
- Depreciation -€2,174
down €2,174 (-18.2%), from €11,913 to €9,740
- Taxes +€1,505
up €1,505 (+64.1%), from €2,348 to €3,853
- Financial charges -€871
down €871 (-50.6%), from €1,722 to €850
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 | €40,685 | €47,444 | +€6,759 | +16.6% |
| Fixed assets | 21/28 | €36,784 | €27,045 | -€9,740 | -26.5% |
| Tangible fixed assets | 22/27 | €36,784 | €27,045 | -€9,740 | -26.5% |
| Furniture and vehicles | 24 | €36,784 | €27,045 | -€9,740 | -26.5% |
| Current assets | 29/58 | €3,901 | €20,399 | +€16,498 | +423% |
| Amounts receivable within one year | 40/41 | - | €1,751 | +€1,751 | |
| Trade receivables | 40 | - | €58 | +€58 | |
| Other amounts receivable | 41 | - | €1,694 | +€1,694 | |
| Cash at bank and in hand | 54/58 | €2,631 | €17,528 | +€14,897 | +566% |
| Deferred charges and accrued income | 490/1 | €1,269 | €1,119 | -€150 | -11.8% |
| Total equity and liabilities | 10/49 | €40,685 | €47,444 | +€6,759 | +16.6% |
| Equity | 10/15 | €5,374 | €21,359 | +€15,986 | +297% |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Reserves | 13 | €5,374 | €18,859 | +€13,486 | +251% |
| Distributable reserves | 133 | €5,374 | €18,859 | +€13,486 | +251% |
| Amounts payable | 17/49 | €35,311 | €26,085 | -€9,227 | -26.1% |
| Amounts payable after more than one year | 17 | €12,396 | - | -€12,396 | |
| Financial debts | 170/4 | €12,396 | - | -€12,396 | |
| Amounts payable within one year | 42/48 | €22,916 | €26,085 | +€3,169 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €14,354 | €12,396 | -€1,958 | -13.6% |
| Trade debts | 44 | €152 | €162 | +€10 | +6.3% |
| Suppliers | 440/4 | €152 | €162 | +€10 | +6.3% |
| Taxes, remuneration and social security | 45 | €5,847 | €13,527 | +€7,680 | +131% |
| Taxes | 450/3 | €5,847 | €13,527 | +€7,680 | +131% |
| Other amounts payable | 47/48 | €2,563 | - | -€2,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,913 | €9,740 | -€2,174 | -18.2% |
| Other operating charges | 640/8 | €181 | €304 | +€123 | +68.1% |
| Gross operating margin | 9900 | €21,538 | €28,230 | +€6,692 | +31.1% |
| Operating profit (loss) | 9901 | €9,443 | €18,186 | +€8,742 | +92.6% |
| Financial income | 75/76B | €0 | €3 | +€3 | +14,050% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +14,050% |
| Financial charges | 65/66B | €1,722 | €850 | -€871 | -50.6% |
| Recurring financial charges | 65 | €1,722 | €850 | -€871 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €7,722 | €17,338 | +€9,617 | +125% |
| Income taxes | 67/77 | €2,348 | €3,853 | +€1,505 | +64.1% |
| Profit (loss) for the period | 9904 | €5,374 | €13,486 | +€8,112 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €5,374 | €13,486 | +€8,112 | +151% |
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 17 October 2026 via checked.be.