LAURENTIN GALLERY: what changed
LAURENTIN GALLERY
Largest movements
- Receivables within one year -€11,110
down €11,110 (-94.0%), from €11,817 to €707
of which Trade receivables: -€11,226
- Deferred charges and accrued income +€10,355
new in 2024: €10,355
- Financial fixed assets -€8,100
down €8,100 (-73.0%), from €11,100 to €3,000
- Stocks and contracts -€2,800
down €2,800 (-8.0%), from €34,976 to €32,176
- Cash +€2,694
up €2,694 (+33.7%), from €8,004 to €10,698
mainly Net result for the year (+€11,158) and Receivables within one year (+€11,110)
- Short-term financial debts -€32,902
down €32,902 (-67.2%), from €48,950 to €16,048
- Profit (loss) carried forward +€13,018
up €13,018 (+52.5%), from -€24,814 to -€11,796
- Other debts +€9,505
up €9,505 (+197%), from €4,816 to €14,321
- Trade debts +€2,894
up €2,894 (+50.8%), from €5,700 to €8,594
- Reserves -€1,860
no longer reported in 2024 (was €1,860)
- Gross operating margin +€15,793
up €15,793 (+29.4%), from €53,645 to €69,438
- Staff costs -€4,705
down €4,705 (-8.2%), from €57,518 to €52,813
- Depreciation -€1,148
down €1,148 (-96.0%), from €1,196 to €48
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,945 | €56,936 | -€9,009 | -13.7% |
| Fixed assets | 21/28 | €11,148 | €3,000 | -€8,148 | -73.1% |
| Tangible fixed assets | 22/27 | €48 | - | -€48 | |
| Furniture and vehicles | 24 | €48 | - | -€48 | |
| Financial fixed assets | 28 | €11,100 | €3,000 | -€8,100 | -73.0% |
| Current assets | 29/58 | €54,797 | €53,936 | -€860 | -1.6% |
| Stocks and contracts in progress | 3 | €34,976 | €32,176 | -€2,800 | -8.0% |
| Stocks | 30/36 | €34,976 | €32,176 | -€2,800 | -8.0% |
| Amounts receivable within one year | 40/41 | €11,817 | €707 | -€11,110 | -94.0% |
| Trade receivables | 40 | €11,226 | - | -€11,226 | |
| Other amounts receivable | 41 | €591 | €707 | +€117 | +19.7% |
| Cash at bank and in hand | 54/58 | €8,004 | €10,698 | +€2,694 | +33.7% |
| Deferred charges and accrued income | 490/1 | - | €10,355 | +€10,355 | |
| Total equity and liabilities | 10/49 | €65,945 | €56,936 | -€9,009 | -13.7% |
| Equity | 10/15 | -€4,354 | €6,804 | +€11,158 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€24,814 | -€11,796 | +€13,018 | +52.5% |
| Amounts payable | 17/49 | €70,299 | €50,133 | -€20,166 | -28.7% |
| Amounts payable within one year | 42/48 | €70,299 | €50,133 | -€20,166 | -28.7% |
| Financial debts | 43 | €48,950 | €16,048 | -€32,902 | -67.2% |
| Credit institutions | 430/8 | €48,950 | €16,048 | -€32,902 | -67.2% |
| Trade debts | 44 | €5,700 | €8,594 | +€2,894 | +50.8% |
| Suppliers | 440/4 | €5,700 | €8,594 | +€2,894 | +50.8% |
| Taxes, remuneration and social security | 45 | €10,833 | €11,170 | +€337 | +3.1% |
| Taxes | 450/3 | €438 | €2,121 | +€1,683 | +385% |
| Remuneration and social security | 454/9 | €10,395 | €9,049 | -€1,346 | -13.0% |
| Other amounts payable | 47/48 | €4,816 | €14,321 | +€9,505 | +197% |
| Remuneration, social security and pensions | 62 | €57,518 | €52,813 | -€4,705 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €48 | -€1,148 | -96.0% |
| Other operating charges | 640/8 | €484 | - | -€484 | |
| Gross operating margin | 9900 | €53,645 | €69,438 | +€15,793 | +29.4% |
| Operating profit (loss) | 9901 | -€5,553 | €16,577 | +€22,130 | |
| Financial income | 75/76B | €2 | €307 | +€305 | +15,173% |
| Recurring financial income | 75 | €2 | €307 | +€305 | +15,173% |
| Financial charges | 65/66B | €5,728 | €5,726 | -€1 | 0.0% |
| Recurring financial charges | 65 | €5,728 | €5,726 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,279 | €11,158 | +€22,437 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€11,279 | €11,158 | +€22,437 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,279 | €11,158 | +€22,437 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.