Lauriane Deville: 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.
Lauriane Deville
Largest movements
- Cash +€7,493
up €7,493 (+72.7%), from €10,300 to €17,793
mainly Net result for the year (+€22,153) and Depreciation (+€5,688)
- Deferred charges and accrued income +€6,548
up €6,548 (+343.0%), from €1,909 to €8,457
- Tangible fixed assets -€3,989
down €3,989 (-18.8%), from €21,247 to €17,258
of which Furniture and vehicles: -€4,500
- Receivables within one year +€3,581
new in 2025: €3,581
- Profit (loss) carried forward +€21,320
up €21,320 (+120.5%), from €17,692 to €39,012
- Tax, wage and social debts -€8,102
down €8,102 (-71.1%), from €11,402 to €3,300
- Gross operating margin +€11,335
up €11,335 (+46.9%), from €24,144 to €35,479
- Depreciation +€4,935
up €4,935 (+655.4%), from €753 to €5,688
- Taxes +€1,616
up €1,616 (+33.6%), from €4,803 to €6,419
- Other operating charges +€982
up €982 (+2089.4%), from €47 to €1,029
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 | €33,456 | €47,089 | +€13,633 | +40.7% |
| Fixed assets | 21/28 | €21,247 | €17,258 | -€3,989 | -18.8% |
| Tangible fixed assets | 22/27 | €21,247 | €17,258 | -€3,989 | -18.8% |
| Plant, machinery and equipment | 23 | €3,863 | €4,374 | +€511 | +13.2% |
| Furniture and vehicles | 24 | €17,384 | €12,884 | -€4,500 | -25.9% |
| Current assets | 29/58 | €12,209 | €29,831 | +€17,622 | +144.3% |
| Amounts receivable within one year | 40/41 | - | €3,581 | +€3,581 | |
| Other amounts receivable | 41 | - | €3,581 | +€3,581 | |
| Cash at bank and in hand | 54/58 | €10,300 | €17,793 | +€7,493 | +72.7% |
| Deferred charges and accrued income | 490/1 | €1,909 | €8,457 | +€6,548 | +343.0% |
| Total equity and liabilities | 10/49 | €33,456 | €47,089 | +€13,633 | +40.7% |
| Equity | 10/15 | €20,692 | €42,012 | +€21,320 | +103.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,692 | €39,012 | +€21,320 | +120.5% |
| Amounts payable | 17/49 | €12,764 | €5,077 | -€7,687 | -60.2% |
| Amounts payable within one year | 42/48 | €12,235 | €4,133 | -€8,102 | -66.2% |
| Taxes, remuneration and social security | 45 | €11,402 | €3,300 | -€8,102 | -71.1% |
| Taxes | 450/3 | €11,402 | €3,300 | -€8,102 | -71.1% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €529 | €944 | +€415 | +78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €5,688 | +€4,935 | +655.4% |
| Other operating charges | 640/8 | €47 | €1,029 | +€982 | +2089.4% |
| Gross operating margin | 9900 | €24,144 | €35,479 | +€11,335 | +46.9% |
| Operating profit (loss) | 9901 | €23,344 | €28,762 | +€5,418 | +23.2% |
| Financial charges | 65/66B | €16 | €190 | +€174 | +1087.5% |
| Recurring financial charges | 65 | €16 | €190 | +€174 | +1087.5% |
| Profit (loss) for the period before taxes | 9903 | €23,328 | €28,572 | +€5,244 | +22.5% |
| Income taxes | 67/77 | €4,803 | €6,419 | +€1,616 | +33.6% |
| Profit (loss) for the period | 9904 | €18,525 | €22,153 | +€3,628 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,525 | €22,153 | +€3,628 | +19.6% |
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 8 October 2026 via checked.be.