LAURENT: what changed
What changed
LAURENT
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€51,701
2024 · €46,006+€5,694
Equity
€275,183
2024 · €232,383+€42,801
Cash
€187,534
2024 · €148,207+€39,326
Balance sheet total
€391,259
2024 · €360,866+€30,394
Largest movements
Assets
- Cash +€39,326
up €39,326 (+26.5%), from €148,207 to €187,534
mainly Net result for the year (+€51,701) and Trade debts (+€8,226)
- Tangible fixed assets -€7,125
down €7,125 (-5.6%), from €127,821 to €120,696
of which Land and buildings: -€5,703
- Receivables after one year -€7,100
down €7,100 (-13.4%), from €52,875 to €45,775
- Receivables within one year +€4,762
up €4,762 (+18.5%), from €25,804 to €30,566
of which Trade receivables: +€5,063
Equity and liabilities
- Reserves +€42,100
up €42,100 (+22.1%), from €190,660 to €232,760
- Debts after one year -€16,864
down €16,864 (-21.6%), from €78,120 to €61,256
- Other debts -€9,100
down €9,100 (-50.6%), from €18,000 to €8,900
- Trade debts +€8,226
up €8,226 (+750%), from €1,096 to €9,322
- Tax, wage and social debts +€4,293
up €4,293 (+44.5%), from €9,646 to €13,939
of which Taxes: +€3,674
Income statement
- Financial charges -€54,943
down €54,943 (-87.1%), from €63,048 to €8,105
- Gross operating margin -€53,225
down €53,225 (-22.3%), from €238,765 to €185,540
- Staff costs +€9,466
up €9,466 (+10.6%), from €88,924 to €98,390
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€46,006
Gross operating margin
-€53,225
Staff costs
-€9,466
Depreciation
+€1,528
Other operating charges
+€504
Other operating items
+€10,793
Financial income
-€1,519
Financial charges
+€54,943
Taxes
+€2,136
Result 2025
€51,701
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€64,056
Investment
-€5
Financing
-€24,725
Cash 2024
€148,207
From operations (derived)
+€64,056
Net result for the year
+€51,701
Depreciation
+€7,125
Receivables after one year
+€7,100
Stocks and contracts
-€1,038
Receivables within one year
-€4,762
Deferred charges and accrued income
+€512
Trade debts
+€8,226
Tax, wage and social debts
+€4,293
Other debts
-€9,100
Investment (derived)
-€5
Investment in fixed assets (net)
-€5
Financing
-€24,725
Debts after one year
-€16,864
Current portion of long-term debt
+€1,039
Contributions, distributions and other
-€8,900
Cash 2025
€187,534
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,866 | €391,259 | +€30,394 | +8.4% |
| Fixed assets | 21/28 | €128,312 | €121,191 | -€7,121 | -5.5% |
| Tangible fixed assets | 22/27 | €127,821 | €120,696 | -€7,125 | -5.6% |
| Land and buildings | 22 | €125,478 | €119,775 | -€5,703 | -4.5% |
| Plant, machinery and equipment | 23 | €1,595 | €920 | -€675 | -42.3% |
| Furniture and vehicles | 24 | €748 | €0 | -€748 | -100% |
| Financial fixed assets | 28 | €491 | €495 | +€5 | +0.9% |
| Current assets | 29/58 | €232,554 | €270,068 | +€37,515 | +16.1% |
| Amounts receivable after more than one year | 29 | €52,875 | €45,775 | -€7,100 | -13.4% |
| Other amounts receivable | 291 | €52,875 | €45,775 | -€7,100 | -13.4% |
| Stocks and contracts in progress | 3 | €3,957 | €4,995 | +€1,038 | +26.2% |
| Stocks | 30/36 | €3,957 | €4,995 | +€1,038 | +26.2% |
| Amounts receivable within one year | 40/41 | €25,804 | €30,566 | +€4,762 | +18.5% |
| Trade receivables | 40 | €682 | €5,745 | +€5,063 | +742% |
| Other amounts receivable | 41 | €25,121 | €24,821 | -€301 | -1.2% |
| Cash at bank and in hand | 54/58 | €148,207 | €187,534 | +€39,326 | +26.5% |
| Deferred charges and accrued income | 490/1 | €1,710 | €1,198 | -€512 | -29.9% |
| Total equity and liabilities | 10/49 | €360,866 | €391,259 | +€30,394 | +8.4% |
| Equity | 10/15 | €232,383 | €275,183 | +€42,801 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190,660 | €232,760 | +€42,100 | +22.1% |
| Distributable reserves | 133 | €190,660 | €232,760 | +€42,100 | +22.1% |
| Profit (loss) carried forward | 14 | €35,523 | €36,223 | +€701 | +2.0% |
| Amounts payable | 17/49 | €128,483 | €116,076 | -€12,407 | -9.7% |
| Amounts payable after more than one year | 17 | €78,120 | €61,256 | -€16,864 | -21.6% |
| Financial debts | 170/4 | €78,120 | €61,256 | -€16,864 | -21.6% |
| Amounts payable within one year | 42/48 | €50,363 | €54,820 | +€4,458 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €21,620 | €22,659 | +€1,039 | +4.8% |
| Trade debts | 44 | €1,096 | €9,322 | +€8,226 | +750% |
| Suppliers | 440/4 | €1,096 | €9,322 | +€8,226 | +750% |
| Taxes, remuneration and social security | 45 | €9,646 | €13,939 | +€4,293 | +44.5% |
| Taxes | 450/3 | €8,806 | €12,480 | +€3,674 | +41.7% |
| Remuneration and social security | 454/9 | €840 | €1,459 | +€619 | +73.6% |
| Other amounts payable | 47/48 | €18,000 | €8,900 | -€9,100 | -50.6% |
| Non-recurring operating income | 76A | €61,703 | €0 | -€61,703 | -100% |
| Remuneration, social security and pensions | 62 | €88,924 | €98,390 | +€9,466 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,654 | €7,125 | -€1,528 | -17.7% |
| Other operating charges | 640/8 | €3,178 | €2,674 | -€504 | -15.9% |
| Non-recurring operating charges | 66A | €10,793 | €0 | -€10,793 | -100% |
| Gross operating margin | 9900 | €238,765 | €185,540 | -€53,225 | -22.3% |
| Operating profit (loss) | 9901 | €127,217 | €77,351 | -€49,866 | -39.2% |
| Financial income | 75/76B | €4,162 | €2,643 | -€1,519 | -36.5% |
| Recurring financial income | 75 | €4,162 | €2,643 | -€1,519 | -36.5% |
| Financial charges | 65/66B | €63,048 | €8,105 | -€54,943 | -87.1% |
| Recurring financial charges | 65 | €63,048 | €8,105 | -€54,943 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €68,331 | €71,889 | +€3,558 | +5.2% |
| Income taxes | 67/77 | €22,325 | €20,189 | -€2,136 | -9.6% |
| Profit (loss) for the period | 9904 | €46,006 | €51,701 | +€5,694 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,006 | €51,701 | +€5,694 | +12.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.