LAURENTOIT: what changed
Two fiscal 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.
LAURENTOIT
Largest movements
- Tangible fixed assets -€20,233
down €20,233 (-3.8%), from €534,008 to €513,775
- Receivables within one year +€10,245
up €10,245 (+147.7%), from €6,936 to €17,182
of which Other amounts receivable: +€5,282
- Debts after one year -€39,528
down €39,528 (-8.9%), from €443,052 to €403,525
- Profit (loss) carried forward +€32,504
up €32,504, from -€32,204 to €300
- Trade debts -€27,717
down €27,717 (-75.4%), from €36,745 to €9,028
- Reserves +€18,885
up €18,885 (+209.8%), from €9,000 to €27,885
- Other debts +€6,124
up €6,124 (+303.2%), from €2,020 to €8,144
- Turnover +€66,738
up €66,738 (+20.8%), from €321,106 to €387,844
- Gross operating margin +€52,757
up €52,757 (+90.7%), from €58,182 to €110,939
- Purchases and services +€13,980
up €13,980 (+5.3%), from €262,924 to €276,905
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.
Cash bridge derived
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 | €552,037 | €541,000 | -€11,037 | -2.0% |
| Fixed assets | 21/28 | €534,008 | €513,775 | -€20,233 | -3.8% |
| Tangible fixed assets | 22/27 | €534,008 | €513,775 | -€20,233 | -3.8% |
| Land and buildings | 22 | €508,160 | €500,666 | -€7,494 | -1.5% |
| Plant, machinery and equipment | 23 | €19,772 | €10,766 | -€9,006 | -45.6% |
| Furniture and vehicles | 24 | €6,077 | €2,344 | -€3,733 | -61.4% |
| Current assets | 29/58 | €18,029 | €27,225 | +€9,196 | +51.0% |
| Stocks and contracts in progress | 3 | €5,889 | €7,089 | +€1,199 | +20.4% |
| Stocks | 30/36 | €5,889 | €7,089 | +€1,199 | +20.4% |
| Amounts receivable within one year | 40/41 | €6,936 | €17,182 | +€10,245 | +147.7% |
| Trade receivables | 40 | €2,598 | €7,561 | +€4,963 | +191.0% |
| Other amounts receivable | 41 | €4,338 | €9,621 | +€5,282 | +121.8% |
| Cash at bank and in hand | 54/58 | €2,768 | €536 | -€2,232 | -80.6% |
| Deferred charges and accrued income | 490/1 | €2,434 | €2,418 | -€16 | -0.7% |
| Total equity and liabilities | 10/49 | €552,037 | €541,000 | -€11,037 | -2.0% |
| Equity | 10/15 | -€2,744 | €48,645 | +€51,389 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | €20,460 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €9,000 | €27,885 | +€18,885 | +209.8% |
| Distributable reserves | 133 | €9,000 | €27,885 | +€18,885 | +209.8% |
| Profit (loss) carried forward | 14 | -€32,204 | €300 | +€32,504 | |
| Amounts payable | 17/49 | €554,781 | €492,356 | -€62,426 | -11.3% |
| Amounts payable after more than one year | 17 | €443,052 | €403,525 | -€39,528 | -8.9% |
| Financial debts | 170/4 | €443,052 | €403,525 | -€39,528 | -8.9% |
| Amounts payable within one year | 42/48 | €111,729 | €88,831 | -€22,898 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €38,596 | €38,025 | -€571 | -1.5% |
| Financial debts | 43 | €33,855 | €32,028 | -€1,827 | -5.4% |
| Credit institutions | 430/8 | €33,855 | €32,028 | -€1,827 | -5.4% |
| Trade debts | 44 | €36,745 | €9,028 | -€27,717 | -75.4% |
| Suppliers | 440/4 | €36,745 | €9,028 | -€27,717 | -75.4% |
| Taxes, remuneration and social security | 45 | €513 | €1,607 | +€1,094 | +213.2% |
| Taxes | 450/3 | €513 | €1,607 | +€1,094 | +213.2% |
| Other amounts payable | 47/48 | €2,020 | €8,144 | +€6,124 | +303.2% |
| Turnover | 70 | €321,106 | €387,844 | +€66,738 | +20.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €262,924 | €276,905 | +€13,980 | +5.3% |
| Remuneration, social security and pensions | 62 | €67 | €66 | -€1 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,114 | €36,349 | -€2,765 | -7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €943 | +€943 | |
| Other operating charges | 640/8 | €2,443 | €2,689 | +€246 | +10.1% |
| Gross operating margin | 9900 | €58,182 | €110,939 | +€52,757 | +90.7% |
| Operating profit (loss) | 9901 | €16,558 | €70,892 | +€54,334 | +328.2% |
| Financial income | 75/76B | €9 | €30 | +€21 | +230.7% |
| Recurring financial income | 75 | €9 | €30 | +€21 | +230.7% |
| Financial charges | 65/66B | €20,118 | €17,472 | -€2,646 | -13.2% |
| Recurring financial charges | 65 | €20,118 | €17,472 | -€2,646 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,552 | €53,450 | +€57,001 | |
| Income taxes | 67/77 | €334 | €2,061 | +€1,727 | +517.4% |
| Profit (loss) for the period | 9904 | -€3,885 | €51,389 | +€55,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,885 | €51,389 | +€55,274 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.