LAURENS BENELUX: 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.
LAURENS BENELUX
Largest movements
- Receivables within one year +€10,944
up €10,944 (+85.8%), from €12,752 to €23,696
of which Trade receivables: +€10,991
- Cash -€6,185
down €6,185 (-46.5%), from €13,307 to €7,121
mainly Debts after one year (-€16,667) and Receivables within one year (-€10,944)
- Stocks and contracts +€2,760
up €2,760 (+6.9%), from €40,106 to €42,866
- Intangible fixed assets -€1,574
down €1,574 (-32.6%), from €4,825 to €3,251
- Tangible fixed assets -€1,266
down €1,266 (-8.5%), from €14,970 to €13,705
of which Land and buildings: -€3,213
- Profit (loss) carried forward +€22,972
up €22,972 (+67.7%), from -€33,911 to -€10,939
- Debts after one year -€16,667
no longer reported in 2025 (was €16,667)
- Trade debts -€8,061
down €8,061 (-78.6%), from €10,262 to €2,201
- Tax, wage and social debts +€4,923
up €4,923 (+252.6%), from €1,949 to €6,871
of which Taxes: +€5,673
- Accrued charges and deferred income +€2,565
up €2,565 (+1325.2%), from €194 to €2,758
- Gross operating margin +€20,277
up €20,277 (+199.5%), from €10,163 to €30,439
- Depreciation -€11,047
down €11,047 (-67.3%), from €16,411 to €5,364
- Financial charges +€400
up €400 (+28.7%), from €1,395 to €1,795
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 | €90,745 | €95,544 | +€4,799 | +5.3% |
| Fixed assets | 21/28 | €19,795 | €16,956 | -€2,839 | -14.3% |
| Intangible fixed assets | 21 | €4,825 | €3,251 | -€1,574 | -32.6% |
| Tangible fixed assets | 22/27 | €14,970 | €13,705 | -€1,266 | -8.5% |
| Land and buildings | 22 | €13,982 | €10,769 | -€3,213 | -23.0% |
| Plant, machinery and equipment | 23 | €988 | €2,052 | +€1,064 | +107.6% |
| Furniture and vehicles | 24 | - | €884 | +€884 | |
| Current assets | 29/58 | €70,950 | €78,588 | +€7,638 | +10.8% |
| Stocks and contracts in progress | 3 | €40,106 | €42,866 | +€2,760 | +6.9% |
| Stocks | 30/36 | €40,106 | €42,866 | +€2,760 | +6.9% |
| Amounts receivable within one year | 40/41 | €12,752 | €23,696 | +€10,944 | +85.8% |
| Trade receivables | 40 | €6,978 | €17,969 | +€10,991 | +157.5% |
| Other amounts receivable | 41 | €5,774 | €5,727 | -€47 | -0.8% |
| Cash at bank and in hand | 54/58 | €13,307 | €7,121 | -€6,185 | -46.5% |
| Deferred charges and accrued income | 490/1 | €4,785 | €4,904 | +€120 | +2.5% |
| Total equity and liabilities | 10/49 | €90,745 | €95,544 | +€4,799 | +5.3% |
| Equity | 10/15 | €33,265 | €56,237 | +€22,972 | +69.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,576 | €48,576 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €46,716 | €48,576 | +€1,860 | +4.0% |
| Profit (loss) carried forward | 14 | -€33,911 | -€10,939 | +€22,972 | +67.7% |
| Amounts payable | 17/49 | €57,480 | €39,307 | -€18,173 | -31.6% |
| Amounts payable after more than one year | 17 | €16,667 | - | -€16,667 | |
| Financial debts | 170/4 | €16,667 | - | -€16,667 | |
| Amounts payable within one year | 42/48 | €40,620 | €36,549 | -€4,071 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €16,667 | -€0 | 0.0% |
| Trade debts | 44 | €10,262 | €2,201 | -€8,061 | -78.6% |
| Suppliers | 440/4 | €10,262 | €2,201 | -€8,061 | -78.6% |
| Taxes, remuneration and social security | 45 | €1,949 | €6,871 | +€4,923 | +252.6% |
| Taxes | 450/3 | €180 | €5,853 | +€5,673 | +3146.0% |
| Remuneration and social security | 454/9 | €1,768 | €1,018 | -€750 | -42.4% |
| Other amounts payable | 47/48 | €11,743 | €10,810 | -€933 | -7.9% |
| Accrued charges and deferred income | 492/3 | €194 | €2,758 | +€2,565 | +1325.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,411 | €5,364 | -€11,047 | -67.3% |
| Other operating charges | 640/8 | €276 | €333 | +€57 | +20.7% |
| Gross operating margin | 9900 | €10,163 | €30,439 | +€20,277 | +199.5% |
| Operating profit (loss) | 9901 | -€6,524 | €24,743 | +€31,267 | |
| Financial income | 75/76B | €2 | €23 | +€22 | +1110.8% |
| Recurring financial income | 75 | €2 | €23 | +€22 | +1110.8% |
| Financial charges | 65/66B | €1,395 | €1,795 | +€400 | +28.7% |
| Recurring financial charges | 65 | €1,395 | €1,795 | +€400 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,916 | €22,972 | +€30,888 | |
| Profit (loss) for the period | 9904 | -€7,916 | €22,972 | +€30,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,916 | €22,972 | +€30,888 |
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 8 October 2026 via checked.be.