LAURELY: 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.
LAURELY
Largest movements
- Cash +€9,787
up €9,787 (+14.9%), from €65,876 to €75,663
mainly Other debts (+€50,000) and Net result for the year (+€17,377)
- Receivables within one year +€5,063
up €5,063 (+448%), from €1,130 to €6,193
of which Other amounts receivable: +€2,651
- Tangible fixed assets -€1,902
down €1,902 (-83.4%), from €2,280 to €378
of which Plant, machinery and equipment: -€1,421
- Deferred charges and accrued income +€1,492
new in 2025: €1,492
- Other debts +€50,000
up €50,000 (+1,237%), from €4,042 to €54,042
- Profit (loss) carried forward -€32,623
down €32,623 (-59.8%), from €54,553 to €21,930
- Tax, wage and social debts -€2,490
down €2,490 (-84.0%), from €2,965 to €475
- Current portion of long-term debt -€1,487
no longer reported in 2025 (was €1,487)
- Trade debts +€1,231
up €1,231 (+34.1%), from €3,607 to €4,838
- Staff costs +€7,933
new in 2025: €7,933
- Gross operating margin +€3,812
up €3,812 (+13.1%), from €29,053 to €32,866
- Depreciation -€1,135
down €1,135 (-37.4%), from €3,038 to €1,902
- Taxes -€906
down €906 (-18.1%), from €5,000 to €4,094
- Other operating charges +€466
up €466 (+63.8%), from €731 to €1,197
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 | €70,653 | €85,285 | +€14,632 | +20.7% |
| Fixed assets | 21/28 | €2,280 | €378 | -€1,902 | -83.4% |
| Tangible fixed assets | 22/27 | €2,280 | €378 | -€1,902 | -83.4% |
| Plant, machinery and equipment | 23 | €1,799 | €378 | -€1,421 | -79.0% |
| Furniture and vehicles | 24 | €481 | - | -€481 | |
| Current assets | 29/58 | €68,373 | €84,907 | +€16,534 | +24.2% |
| Stocks and contracts in progress | 3 | €1,368 | €1,559 | +€192 | +14.0% |
| Stocks | 30/36 | €1,368 | €1,559 | +€192 | +14.0% |
| Amounts receivable within one year | 40/41 | €1,130 | €6,193 | +€5,063 | +448% |
| Trade receivables | 40 | €1,024 | €3,437 | +€2,413 | +236% |
| Other amounts receivable | 41 | €105 | €2,756 | +€2,651 | +2,520% |
| Cash at bank and in hand | 54/58 | €65,876 | €75,663 | +€9,787 | +14.9% |
| Deferred charges and accrued income | 490/1 | - | €1,492 | +€1,492 | |
| Total equity and liabilities | 10/49 | €70,653 | €85,285 | +€14,632 | +20.7% |
| Equity | 10/15 | €58,553 | €25,930 | -€32,623 | -55.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,553 | €21,930 | -€32,623 | -59.8% |
| Amounts payable | 17/49 | €12,100 | €59,355 | +€47,255 | +391% |
| Amounts payable within one year | 42/48 | €12,100 | €59,355 | +€47,255 | +391% |
| Current portion of amounts payable after more than one year | 42 | €1,487 | - | -€1,487 | |
| Trade debts | 44 | €3,607 | €4,838 | +€1,231 | +34.1% |
| Suppliers | 440/4 | €3,607 | €4,838 | +€1,231 | +34.1% |
| Taxes, remuneration and social security | 45 | €2,965 | €475 | -€2,490 | -84.0% |
| Taxes | 450/3 | €2,965 | €475 | -€2,490 | -84.0% |
| Other amounts payable | 47/48 | €4,042 | €54,042 | +€50,000 | +1,237% |
| Remuneration, social security and pensions | 62 | - | €7,933 | +€7,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,038 | €1,902 | -€1,135 | -37.4% |
| Other operating charges | 640/8 | €731 | €1,197 | +€466 | +63.8% |
| Gross operating margin | 9900 | €29,053 | €32,866 | +€3,812 | +13.1% |
| Operating profit (loss) | 9901 | €25,285 | €21,833 | -€3,452 | -13.7% |
| Financial income | 75/76B | €9 | €2 | -€7 | -80.8% |
| Recurring financial income | 75 | €9 | €2 | -€7 | -80.8% |
| Financial charges | 65/66B | €288 | €364 | +€76 | +26.4% |
| Recurring financial charges | 65 | €288 | €364 | +€76 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €25,006 | €21,472 | -€3,534 | -14.1% |
| Income taxes | 67/77 | €5,000 | €4,094 | -€906 | -18.1% |
| Profit (loss) for the period | 9904 | €20,006 | €17,377 | -€2,629 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,006 | €17,377 | -€2,629 | -13.1% |
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 16 October 2026 via checked.be.