LAURIA: 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.
LAURIA
Largest movements
- Stocks and contracts -€12,427
down €12,427 (-18.9%), from €65,876 to €53,449
- Tangible fixed assets -€5,629
down €5,629 (-23.5%), from €23,913 to €18,284
of which Furniture and vehicles: -€3,286
- Cash -€5,200
down €5,200 (-5.6%), from €93,408 to €88,208
mainly Net result for the year (-€29,108) and Trade debts (-€9,838)
- Deferred charges and accrued income -€3,399
no longer reported in 2024 (was €3,399)
- Receivables within one year +€2,691
up €2,691 (+23.7%), from €11,341 to €14,032
of which Other amounts receivable: +€2,336
- Profit (loss) carried forward -€29,108
down €29,108 (-43.3%), from €67,190 to €38,082
- Other debts +€21,724
up €21,724 (+77.6%), from €27,983 to €49,707
- Trade debts -€9,838
down €9,838 (-28.3%), from €34,709 to €24,871
- Reserves -€2,999
down €2,999 (-6.6%), from €45,776 to €42,777
- Debts after one year -€2,246
down €2,246 (-22.3%), from €10,052 to €7,806
- Gross operating margin -€25,995
down €25,995, from €8,914 to -€17,081
- Depreciation -€751
down €751 (-12.7%), from €5,891 to €5,141
- Other operating charges -€323
down €323 (-36.6%), from €885 to €561
- Financial charges -€236
down €236 (-4.0%), from €5,975 to €5,739
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,813 | €174,848 | -€23,965 | -12.1% |
| Fixed assets | 21/28 | €24,788 | €19,159 | -€5,629 | -22.7% |
| Tangible fixed assets | 22/27 | €23,913 | €18,284 | -€5,629 | -23.5% |
| Furniture and vehicles | 24 | €10,004 | €6,718 | -€3,286 | -32.8% |
| Other tangible fixed assets | 26 | €13,909 | €11,566 | -€2,343 | -16.8% |
| Financial fixed assets | 28 | €875 | €875 | = | 0.0% |
| Current assets | 29/58 | €174,025 | €155,689 | -€18,336 | -10.5% |
| Stocks and contracts in progress | 3 | €65,876 | €53,449 | -€12,427 | -18.9% |
| Stocks | 30/36 | €65,876 | €53,449 | -€12,427 | -18.9% |
| Amounts receivable within one year | 40/41 | €11,341 | €14,032 | +€2,691 | +23.7% |
| Trade receivables | 40 | - | €355 | +€355 | |
| Other amounts receivable | 41 | €11,341 | €13,677 | +€2,336 | +20.6% |
| Cash at bank and in hand | 54/58 | €93,408 | €88,208 | -€5,200 | -5.6% |
| Deferred charges and accrued income | 490/1 | €3,399 | - | -€3,399 | |
| Total equity and liabilities | 10/49 | €198,813 | €174,848 | -€23,965 | -12.1% |
| Equity | 10/15 | €119,166 | €87,059 | -€32,107 | -26.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,776 | €42,777 | -€2,999 | -6.6% |
| Distributable reserves | 133 | €45,776 | €42,777 | -€2,999 | -6.6% |
| Profit (loss) carried forward | 14 | €67,190 | €38,082 | -€29,108 | -43.3% |
| Amounts payable | 17/49 | €79,647 | €87,790 | +€8,143 | +10.2% |
| Amounts payable after more than one year | 17 | €10,052 | €7,806 | -€2,246 | -22.3% |
| Financial debts | 170/4 | €10,052 | €7,806 | -€2,246 | -22.3% |
| Amounts payable within one year | 42/48 | €69,585 | €79,979 | +€10,394 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €3,516 | €3,073 | -€443 | -12.6% |
| Trade debts | 44 | €34,709 | €24,871 | -€9,838 | -28.3% |
| Suppliers | 440/4 | €34,709 | €24,871 | -€9,838 | -28.3% |
| Taxes, remuneration and social security | 45 | €3,378 | €2,328 | -€1,049 | -31.1% |
| Taxes | 450/3 | €3,378 | €2,328 | -€1,049 | -31.1% |
| Other amounts payable | 47/48 | €27,983 | €49,707 | +€21,724 | +77.6% |
| Accrued charges and deferred income | 492/3 | €10 | €5 | -€5 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,891 | €5,141 | -€751 | -12.7% |
| Other operating charges | 640/8 | €885 | €561 | -€323 | -36.6% |
| Non-recurring operating charges | 66A | - | €488 | +€488 | |
| Gross operating margin | 9900 | €8,914 | -€17,081 | -€25,995 | |
| Operating profit (loss) | 9901 | €2,138 | -€23,271 | -€25,409 | |
| Financial income | 75/76B | €200 | €42 | -€158 | -78.8% |
| Recurring financial income | 75 | €200 | €42 | -€158 | -78.8% |
| Financial charges | 65/66B | €5,975 | €5,739 | -€236 | -4.0% |
| Recurring financial charges | 65 | €5,975 | €5,739 | -€236 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,637 | -€28,967 | -€25,331 | -696.5% |
| Income taxes | 67/77 | €137 | €141 | +€3 | +2.5% |
| Profit (loss) for the period | 9904 | -€3,774 | -€29,108 | -€25,334 | -671.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,774 | -€29,108 | -€25,334 | -671.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.