LAUREYS CONSULTING: what changed
What changed
LAUREYS CONSULTING
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€139,072
2024 · €114,088+€24,985
Equity
€401,968
2024 · €576,823-€174,855
Cash
€343,135
2024 · €395,674-€52,540
Balance sheet total
€562,988
2024 · €680,875-€117,887
Largest movements
Assets
- Receivables after one year -€59,889
no longer reported in 2025 (was €59,889)
- Cash -€52,540
down €52,540 (-13.3%), from €395,674 to €343,135
mainly Contributions, distributions and other (-€313,927) and Trade debts (-€11,459)
Equity and liabilities
- Reserves -€174,855
down €174,855 (-30.3%), from €576,822 to €401,967
- Other debts +€57,873
up €57,873 (+91.8%), from €63,041 to €120,914
- Trade debts -€11,459
down €11,459 (-56.0%), from €20,460 to €9,001
- Tax, wage and social debts +€10,554
up €10,554 (+51.4%), from €20,551 to €31,105
of which Taxes: +€9,389
Income statement
- Gross operating margin +€65,926
up €65,926 (+21.7%), from €304,365 to €370,291
- Staff costs +€23,344
up €23,344 (+16.2%), from €143,926 to €167,270
- Taxes +€12,616
up €12,616 (+26.1%), from €48,271 to €60,887
- Write-downs +€5,283
up €5,283 (+5,241%), from €101 to €5,383
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€114,088
Gross operating margin
+€65,926
Staff costs
-€23,344
Depreciation
+€688
Write-downs
-€5,283
Other operating charges
+€162
Financial income
+€392
Financial charges
-€942
Taxes
-€12,616
Result 2025
€139,072
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€270,032
Investment
-€8,644
Financing
-€313,927
Cash 2024
€395,674
From operations (derived)
+€270,032
Net result for the year
+€139,072
Depreciation
+€10,799
Receivables after one year
+€59,889
Receivables within one year
+€3,304
Trade debts
-€11,459
Tax, wage and social debts
+€10,554
Other debts
+€57,873
Investment (derived)
-€8,644
Investment in fixed assets (net)
-€8,644
Financing
-€313,927
Contributions, distributions and other
-€313,927
Cash 2025
€343,135
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,875 | €562,988 | -€117,887 | -17.3% |
| Fixed assets | 21/28 | €18,883 | €16,729 | -€2,155 | -11.4% |
| Tangible fixed assets | 22/27 | €18,883 | €16,729 | -€2,155 | -11.4% |
| Plant, machinery and equipment | 23 | €671 | €5,634 | +€4,964 | +740% |
| Furniture and vehicles | 24 | €18,213 | €11,094 | -€7,119 | -39.1% |
| Current assets | 29/58 | €661,992 | €546,260 | -€115,732 | -17.5% |
| Amounts receivable after more than one year | 29 | €59,889 | - | -€59,889 | |
| Trade receivables | 290 | €59,889 | - | -€59,889 | |
| Amounts receivable within one year | 40/41 | €64,522 | €61,218 | -€3,304 | -5.1% |
| Trade receivables | 40 | €49,248 | €61,218 | +€11,970 | +24.3% |
| Other amounts receivable | 41 | €15,274 | - | -€15,274 | |
| Current investments | 50/53 | €141,907 | €141,907 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €395,674 | €343,135 | -€52,540 | -13.3% |
| Total equity and liabilities | 10/49 | €680,875 | €562,988 | -€117,887 | -17.3% |
| Equity | 10/15 | €576,823 | €401,968 | -€174,855 | -30.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €576,822 | €401,967 | -€174,855 | -30.3% |
| Distributable reserves | 133 | €576,822 | €401,967 | -€174,855 | -30.3% |
| Amounts payable | 17/49 | €104,052 | €161,020 | +€56,968 | +54.7% |
| Amounts payable within one year | 42/48 | €104,052 | €161,020 | +€56,968 | +54.7% |
| Trade debts | 44 | €20,460 | €9,001 | -€11,459 | -56.0% |
| Suppliers | 440/4 | €20,460 | €9,001 | -€11,459 | -56.0% |
| Taxes, remuneration and social security | 45 | €20,551 | €31,105 | +€10,554 | +51.4% |
| Taxes | 450/3 | €3,308 | €12,698 | +€9,389 | +284% |
| Remuneration and social security | 454/9 | €17,243 | €18,408 | +€1,165 | +6.8% |
| Other amounts payable | 47/48 | €63,041 | €120,914 | +€57,873 | +91.8% |
| Remuneration, social security and pensions | 62 | €143,926 | €167,270 | +€23,344 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,487 | €10,799 | -€688 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €101 | €5,383 | +€5,283 | +5,241% |
| Other operating charges | 640/8 | €892 | €730 | -€162 | -18.2% |
| Gross operating margin | 9900 | €304,365 | €370,291 | +€65,926 | +21.7% |
| Operating profit (loss) | 9901 | €147,960 | €186,109 | +€38,150 | +25.8% |
| Financial income | 75/76B | €14,753 | €15,145 | +€392 | +2.7% |
| Recurring financial income | 75 | €14,753 | €15,145 | +€392 | +2.7% |
| Financial charges | 65/66B | €354 | €1,296 | +€942 | +266% |
| Recurring financial charges | 65 | €354 | €1,296 | +€942 | +266% |
| Profit (loss) for the period before taxes | 9903 | €162,359 | €199,959 | +€37,600 | +23.2% |
| Income taxes | 67/77 | €48,271 | €60,887 | +€12,616 | +26.1% |
| Profit (loss) for the period | 9904 | €114,088 | €139,072 | +€24,985 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €114,088 | €139,072 | +€24,985 | +21.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.