LAURENT B. SPRL: 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 B. SPRL
Largest movements
- Receivables within one year -€14,435
down €14,435 (-8.2%), from €175,002 to €160,567
of which Trade receivables: -€13,607
- Trade debts -€8,031
down €8,031 (-80.3%), from €10,002 to €1,971
- Profit (loss) carried forward -€4,082
down €4,082 (-4.3%), from €95,603 to €91,521
- Accrued charges and deferred income -€3,418
down €3,418 (-76.0%), from €4,498 to €1,080
- Short-term financial debts +€2,150
up €2,150 (+4.0%), from €53,346 to €55,496
- Write-downs +€18,081
new in 2025: €18,081
- Taxes -€3,674
down €3,674 (-100.0%), from €3,675 to €1
- Depreciation +€1,551
up €1,551 (+44.1%), from €3,516 to €5,067
- Financial charges +€1,174
up €1,174 (+21.3%), from €5,507 to €6,681
- Other operating charges +€773
up €773 (+46.7%), from €1,657 to €2,430
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,708 | €169,764 | -€15,944 | -8.6% |
| Fixed assets | 21/28 | €7,706 | €6,362 | -€1,344 | -17.4% |
| Tangible fixed assets | 22/27 | €7,031 | €5,687 | -€1,344 | -19.1% |
| Furniture and vehicles | 24 | - | €5,687 | +€5,687 | |
| Leasing and similar rights | 25 | €7,031 | - | -€7,031 | |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €178,002 | €163,402 | -€14,600 | -8.2% |
| Amounts receivable within one year | 40/41 | €175,002 | €160,567 | -€14,435 | -8.2% |
| Trade receivables | 40 | €13,607 | - | -€13,607 | |
| Other amounts receivable | 41 | €161,395 | €160,567 | -€828 | -0.5% |
| Deferred charges and accrued income | 490/1 | €3,000 | €2,835 | -€165 | -5.5% |
| Total equity and liabilities | 10/49 | €185,708 | €169,764 | -€15,944 | -8.6% |
| Equity | 10/15 | €109,963 | €105,881 | -€4,082 | -3.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,603 | €91,521 | -€4,082 | -4.3% |
| Amounts payable | 17/49 | €75,745 | €63,883 | -€11,862 | -15.7% |
| Amounts payable within one year | 42/48 | €71,247 | €62,803 | -€8,444 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €974 | - | -€974 | |
| Financial debts | 43 | €53,346 | €55,496 | +€2,150 | +4.0% |
| Credit institutions | 430/8 | €53,346 | €55,496 | +€2,150 | +4.0% |
| Trade debts | 44 | €10,002 | €1,971 | -€8,031 | -80.3% |
| Suppliers | 440/4 | €10,002 | €1,971 | -€8,031 | -80.3% |
| Advances received on contracts in progress | 46 | €2,000 | €2,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,925 | €3,336 | -€1,589 | -32.3% |
| Taxes | 450/3 | €3,675 | €3,336 | -€339 | -9.2% |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Accrued charges and deferred income | 492/3 | €4,498 | €1,080 | -€3,418 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,516 | €5,067 | +€1,551 | +44.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,081 | +€18,081 | |
| Other operating charges | 640/8 | €1,657 | €2,430 | +€773 | +46.7% |
| Gross operating margin | 9900 | €27,759 | €28,178 | +€419 | +1.5% |
| Operating profit (loss) | 9901 | €22,586 | €2,600 | -€19,986 | -88.5% |
| Financial charges | 65/66B | €5,507 | €6,681 | +€1,174 | +21.3% |
| Recurring financial charges | 65 | €5,507 | €6,681 | +€1,174 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €17,079 | -€4,081 | -€21,160 | |
| Income taxes | 67/77 | €3,675 | €1 | -€3,674 | -100.0% |
| Profit (loss) for the period | 9904 | €13,404 | -€4,082 | -€17,486 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,404 | -€4,082 | -€17,486 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.