LAURENT A.B.M.: 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.
LAURENT A.B.M.
Largest movements
- Receivables within one year +€9,352
up €9,352 (+32.9%), from €28,383 to €37,735
- Tangible fixed assets -€7,401
down €7,401 (-25.3%), from €29,229 to €21,828
- Deferred charges and accrued income -€5,198
down €5,198 (-39.9%), from €13,013 to €7,816
- Cash +€4,200
up €4,200 (+73.3%), from €5,729 to €9,929
mainly Net result for the year (+€30,188) and Tax, wage and social debts (+€10,719)
- Other debts -€32,000
no longer reported in 2025 (was €32,000)
- Profit (loss) carried forward +€30,188
up €30,188 (+366%), from €8,247 to €38,435
- Tax, wage and social debts +€10,719
new in 2025: €10,719
- Debts after one year -€6,996
down €6,996 (-30.3%), from €23,108 to €16,112
- Short-term financial debts -€1,283
no longer reported in 2025 (was €1,283)
- Gross operating margin -€16,060
down €16,060 (-24.4%), from €65,803 to €49,743
- Depreciation -€10,065
down €10,065 (-57.6%), from €17,466 to €7,401
- Taxes +€1,170
up €1,170 (+12.2%), from €9,550 to €10,719
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 | €76,398 | €77,350 | +€953 | +1.2% |
| Fixed assets | 21/28 | €29,272 | €21,871 | -€7,401 | -25.3% |
| Tangible fixed assets | 22/27 | €29,229 | €21,828 | -€7,401 | -25.3% |
| Furniture and vehicles | 24 | €29,229 | €21,828 | -€7,401 | -25.3% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €47,126 | €55,479 | +€8,354 | +17.7% |
| Amounts receivable within one year | 40/41 | €28,383 | €37,735 | +€9,352 | +32.9% |
| Other amounts receivable | 41 | €28,383 | €37,735 | +€9,352 | +32.9% |
| Cash at bank and in hand | 54/58 | €5,729 | €9,929 | +€4,200 | +73.3% |
| Deferred charges and accrued income | 490/1 | €13,013 | €7,816 | -€5,198 | -39.9% |
| Total equity and liabilities | 10/49 | €76,398 | €77,350 | +€953 | +1.2% |
| Equity | 10/15 | €12,247 | €42,435 | +€30,188 | +246% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,247 | €38,435 | +€30,188 | +366% |
| Amounts payable | 17/49 | €64,150 | €34,915 | -€29,235 | -45.6% |
| Amounts payable after more than one year | 17 | €23,108 | €16,112 | -€6,996 | -30.3% |
| Financial debts | 170/4 | €23,108 | €16,112 | -€6,996 | -30.3% |
| Amounts payable within one year | 42/48 | €41,042 | €18,803 | -€22,239 | -54.2% |
| Current portion of amounts payable after more than one year | 42 | €6,732 | €6,996 | +€264 | +3.9% |
| Financial debts | 43 | €1,283 | - | -€1,283 | |
| Credit institutions | 430/8 | €1,283 | - | -€1,283 | |
| Trade debts | 44 | €1,027 | €1,088 | +€61 | +5.9% |
| Suppliers | 440/4 | €1,027 | €1,088 | +€61 | +5.9% |
| Taxes, remuneration and social security | 45 | - | €10,719 | +€10,719 | |
| Taxes | 450/3 | - | €10,719 | +€10,719 | |
| Other amounts payable | 47/48 | €32,000 | - | -€32,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,466 | €7,401 | -€10,065 | -57.6% |
| Other operating charges | 640/8 | €479 | €350 | -€128 | -26.8% |
| Gross operating margin | 9900 | €65,803 | €49,743 | -€16,060 | -24.4% |
| Operating profit (loss) | 9901 | €47,859 | €41,992 | -€5,867 | -12.3% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €1,708 | €1,085 | -€623 | -36.5% |
| Recurring financial charges | 65 | €1,708 | €1,085 | -€623 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €46,175 | €40,907 | -€5,268 | -11.4% |
| Income taxes | 67/77 | €9,550 | €10,719 | +€1,170 | +12.2% |
| Profit (loss) for the period | 9904 | €36,625 | €30,188 | -€6,437 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,625 | €30,188 | -€6,437 | -17.6% |
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 29 October 2026 via checked.be.