LAURENT MOOR: 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 MOOR
Largest movements
- Cash +€18,203
up €18,203 (+141%), from €12,923 to €31,127
mainly Net result for the year (+€13,258) and Other debts (+€12,044)
- Receivables within one year +€9,957
up €9,957 (+2,743%), from €363 to €10,320
of which Trade receivables: +€9,877
- Tangible fixed assets -€625
down €625 (-92.9%), from €673 to €48
- Reserves +€15,000
new in 2025: €15,000
- Other debts +€12,044
up €12,044 (+211%), from €5,715 to €17,759
- Tax, wage and social debts +€3,722
up €3,722 (+768%), from €485 to €4,207
- Profit (loss) carried forward -€1,742
down €1,742 (-79.9%), from €2,180 to €438
- Trade debts -€1,489
down €1,489 (-57.7%), from €2,580 to €1,091
- Gross operating margin +€20,550
up €20,550, from -€1,629 to €18,922
- Taxes +€4,126
new in 2025: €4,126
- Financial charges +€404
up €404 (+689%), from €59 to €462
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 | €13,959 | €41,495 | +€27,536 | +197% |
| Fixed assets | 21/28 | €673 | €48 | -€625 | -92.9% |
| Tangible fixed assets | 22/27 | €673 | €48 | -€625 | -92.9% |
| Furniture and vehicles | 24 | €673 | €48 | -€625 | -92.9% |
| Current assets | 29/58 | €13,286 | €41,447 | +€28,161 | +212% |
| Amounts receivable within one year | 40/41 | €363 | €10,320 | +€9,957 | +2,743% |
| Trade receivables | 40 | €363 | €10,240 | +€9,877 | +2,721% |
| Other amounts receivable | 41 | - | €81 | +€81 | |
| Cash at bank and in hand | 54/58 | €12,923 | €31,127 | +€18,203 | +141% |
| Total equity and liabilities | 10/49 | €13,959 | €41,495 | +€27,536 | +197% |
| Equity | 10/15 | €5,180 | €18,438 | +€13,258 | +256% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €2,180 | €438 | -€1,742 | -79.9% |
| Amounts payable | 17/49 | €8,780 | €23,057 | +€14,278 | +163% |
| Amounts payable within one year | 42/48 | €8,780 | €23,057 | +€14,278 | +163% |
| Trade debts | 44 | €2,580 | €1,091 | -€1,489 | -57.7% |
| Suppliers | 440/4 | €2,580 | €1,091 | -€1,489 | -57.7% |
| Taxes, remuneration and social security | 45 | €485 | €4,207 | +€3,722 | +768% |
| Taxes | 450/3 | €485 | €4,207 | +€3,722 | +768% |
| Other amounts payable | 47/48 | €5,715 | €17,759 | +€12,044 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €625 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €451 | +€67 | +17.3% |
| Gross operating margin | 9900 | -€1,629 | €18,922 | +€20,550 | |
| Operating profit (loss) | 9901 | -€2,638 | €17,845 | +€20,484 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €59 | €462 | +€404 | +689% |
| Recurring financial charges | 65 | €59 | €462 | +€404 | +689% |
| Profit (loss) for the period before taxes | 9903 | -€2,697 | €17,384 | +€20,081 | |
| Income taxes | 67/77 | - | €4,126 | +€4,126 | |
| Profit (loss) for the period | 9904 | -€2,697 | €13,258 | +€15,955 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,697 | €13,258 | +€15,955 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.