Laurens BV: 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.
Laurens BV
Largest movements
- Receivables within one year -€7,240
down €7,240 (-91.6%), from €7,902 to €662
of which Trade receivables: -€7,150
- Cash +€1,921
up €1,921 (+10.8%), from €17,796 to €19,717
mainly Receivables within one year (+€7,240) and Depreciation (+€478)
- Tangible fixed assets -€478
down €478 (-14.3%), from €3,349 to €2,871
- Trade debts -€3,640
down €3,640 (-20.4%), from €17,800 to €14,160
- Profit (loss) carried forward -€2,606
down €2,606, from €1,883 to -€723
- Tax, wage and social debts +€449
up €449 (+5.7%), from €7,864 to €8,313
of which Taxes: +€449
- Gross operating margin -€4,371
down €4,371, from €2,669 to -€1,702
- Taxes -€3,707
no longer reported in 2025 (was €3,707)
- Financial charges +€307
up €307 (+279%), from €110 to €417
- Other operating charges -€170
down €170 (-95.0%), from €179 to €9
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 | €29,047 | €23,250 | -€5,797 | -20.0% |
| Fixed assets | 21/28 | €3,349 | €2,871 | -€478 | -14.3% |
| Tangible fixed assets | 22/27 | €3,349 | €2,871 | -€478 | -14.3% |
| Land and buildings | 22 | €3,349 | €2,871 | -€478 | -14.3% |
| Current assets | 29/58 | €25,698 | €20,379 | -€5,319 | -20.7% |
| Amounts receivable within one year | 40/41 | €7,902 | €662 | -€7,240 | -91.6% |
| Trade receivables | 40 | €7,812 | €662 | -€7,150 | -91.5% |
| Other amounts receivable | 41 | €90 | - | -€90 | |
| Cash at bank and in hand | 54/58 | €17,796 | €19,717 | +€1,921 | +10.8% |
| Total equity and liabilities | 10/49 | €29,047 | €23,250 | -€5,797 | -20.0% |
| Equity | 10/15 | €1,883 | -€723 | -€2,606 | |
| Profit (loss) carried forward | 14 | €1,883 | -€723 | -€2,606 | |
| Amounts payable | 17/49 | €27,164 | €23,973 | -€3,191 | -11.7% |
| Amounts payable within one year | 42/48 | €27,164 | €23,973 | -€3,191 | -11.7% |
| Trade debts | 44 | €17,800 | €14,160 | -€3,640 | -20.4% |
| Suppliers | 440/4 | €17,800 | €14,160 | -€3,640 | -20.4% |
| Taxes, remuneration and social security | 45 | €7,864 | €8,313 | +€449 | +5.7% |
| Taxes | 450/3 | - | €449 | +€449 | |
| Remuneration and social security | 454/9 | €7,864 | €7,864 | = | 0.0% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €478 | -€1 | -0.2% |
| Other operating charges | 640/8 | €179 | €9 | -€170 | -95.0% |
| Gross operating margin | 9900 | €2,669 | -€1,702 | -€4,371 | |
| Operating profit (loss) | 9901 | €2,011 | -€2,189 | -€4,200 | |
| Financial charges | 65/66B | €110 | €417 | +€307 | +279% |
| Recurring financial charges | 65 | €110 | €417 | +€307 | +279% |
| Profit (loss) for the period before taxes | 9903 | €1,901 | -€2,606 | -€4,507 | |
| Income taxes | 67/77 | €3,707 | - | -€3,707 | |
| Profit (loss) for the period | 9904 | -€1,806 | -€2,606 | -€800 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,806 | -€2,606 | -€800 | -44.3% |
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 23 October 2026 via checked.be.