Laurentgerie: 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.
Laurentgerie
Largest movements
- Cash +€29,959
up €29,959 (+209%), from €14,357 to €44,316
mainly Net result for the year (+€23,567) and Tax, wage and social debts (+€14,412)
- Receivables within one year +€12,115
up €12,115 (+66.3%), from €18,261 to €30,376
of which Other amounts receivable: +€17,287
- Tangible fixed assets -€1,390
down €1,390 (-25.3%), from €5,488 to €4,098
of which Furniture and vehicles: -€1,158
- Deferred charges and accrued income -€1,121
down €1,121 (-76.2%), from €1,472 to €350
- Reserves +€23,567
up €23,567 (+340%), from €6,930 to €30,497
of which Distributable reserves: +€23,567
- Tax, wage and social debts +€14,412
up €14,412 (+325%), from €4,440 to €18,852
- Trade debts +€2,696
up €2,696 (+184%), from €1,467 to €4,163
- Other debts -€1,723
down €1,723 (-15.6%), from €11,066 to €9,343
- Gross operating margin +€20,729
up €20,729 (+115%), from €18,085 to €38,815
- Taxes +€9,498
up €9,498 (+263%), from €3,611 to €13,110
- Financial income +€812
up €812 (+142%), from €571 to €1,384
- Depreciation +€758
up €758 (+120%), from €631 to €1,390
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 | €40,012 | €79,140 | +€39,127 | +97.8% |
| Fixed assets | 21/28 | €5,488 | €4,098 | -€1,390 | -25.3% |
| Tangible fixed assets | 22/27 | €5,488 | €4,098 | -€1,390 | -25.3% |
| Furniture and vehicles | 24 | €3,491 | €2,333 | -€1,158 | -33.2% |
| Other tangible fixed assets | 26 | €1,997 | €1,764 | -€232 | -11.6% |
| Current assets | 29/58 | €34,525 | €75,042 | +€40,517 | +117% |
| Stocks and contracts in progress | 3 | €435 | - | -€435 | |
| Stocks | 30/36 | €435 | - | -€435 | |
| Amounts receivable within one year | 40/41 | €18,261 | €30,376 | +€12,115 | +66.3% |
| Trade receivables | 40 | €9,412 | €4,240 | -€5,172 | -55.0% |
| Other amounts receivable | 41 | €8,850 | €26,136 | +€17,287 | +195% |
| Cash at bank and in hand | 54/58 | €14,357 | €44,316 | +€29,959 | +209% |
| Deferred charges and accrued income | 490/1 | €1,472 | €350 | -€1,121 | -76.2% |
| Total equity and liabilities | 10/49 | €40,012 | €79,140 | +€39,127 | +97.8% |
| Equity | 10/15 | €22,130 | €45,697 | +€23,567 | +106% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €6,930 | €30,497 | +€23,567 | +340% |
| Non-distributable reserves | 130/1 | €917 | €917 | = | 0.0% |
| Reserves not available under the articles | 1311 | €917 | €917 | = | 0.0% |
| Distributable reserves | 133 | €6,013 | €29,581 | +€23,567 | +392% |
| Amounts payable | 17/49 | €17,882 | €33,443 | +€15,560 | +87.0% |
| Amounts payable within one year | 42/48 | €17,023 | €32,637 | +€15,615 | +91.7% |
| Trade debts | 44 | €1,467 | €4,163 | +€2,696 | +184% |
| Suppliers | 440/4 | €1,467 | €4,163 | +€2,696 | +184% |
| Advances received on contracts in progress | 46 | €50 | €280 | +€230 | +460% |
| Taxes, remuneration and social security | 45 | €4,440 | €18,852 | +€14,412 | +325% |
| Taxes | 450/3 | €4,440 | €18,852 | +€14,412 | +325% |
| Other amounts payable | 47/48 | €11,066 | €9,343 | -€1,723 | -15.6% |
| Accrued charges and deferred income | 492/3 | €860 | €805 | -€55 | -6.3% |
| Remuneration, social security and pensions | 62 | €280 | - | -€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €1,390 | +€758 | +120% |
| Other operating charges | 640/8 | €810 | €835 | +€25 | +3.0% |
| Gross operating margin | 9900 | €18,085 | €38,815 | +€20,729 | +115% |
| Operating profit (loss) | 9901 | €16,364 | €36,590 | +€20,226 | +124% |
| Financial income | 75/76B | €571 | €1,384 | +€812 | +142% |
| Recurring financial income | 75 | €571 | €1,384 | +€812 | +142% |
| Financial charges | 65/66B | €1,038 | €1,297 | +€259 | +24.9% |
| Recurring financial charges | 65 | €1,038 | €1,297 | +€259 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €15,897 | €36,677 | +€20,780 | +131% |
| Income taxes | 67/77 | €3,611 | €13,110 | +€9,498 | +263% |
| Profit (loss) for the period | 9904 | €12,286 | €23,567 | +€11,282 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,286 | €23,567 | +€11,282 | +91.8% |
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 31 October 2026 via checked.be.