LAURIE PEER: what changed
Two financial 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.
LAURIE PEER
Largest movements
- Cash -€21,898
down €21,898 (-91.7%), from €23,874 to €1,975
mainly Contributions, distributions and other (-€35,630) and Receivables within one year (-€1,480)
- Tangible fixed assets -€1,887
down €1,887 (-28.2%), from €6,687 to €4,799
of which Furniture and vehicles: -€1,841
- Receivables within one year +€1,480
up €1,480 (+9.9%), from €14,991 to €16,470
of which Other amounts receivable: +€7,521
- Reserves -€27,973
no longer reported in 2025 (was €27,973)
- Other debts +€5,552
up €5,552 (+264%), from €2,105 to €7,657
- Tax, wage and social debts +€1,508
up €1,508 (+20.7%), from €7,286 to €8,794
- Trade debts -€760
down €760 (-15.3%), from €4,961 to €4,200
- Accrued charges and deferred income -€602
down €602 (-97.1%), from €620 to €18
- Gross operating margin -€1,808
down €1,808 (-10.4%), from €17,389 to €15,581
- Financial income +€848
up €848 (+503%), from €168 to €1,016
- Taxes +€679
up €679 (+18.7%), from €3,622 to €4,300
- Other operating charges -€428
down €428 (-28.9%), from €1,480 to €1,052
- Financial charges +€303
up €303 (+21.7%), from €1,397 to €1,700
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.
Derived cash bridge
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 | €45,943 | €23,669 | -€22,274 | -48.5% |
| Fixed assets | 21/28 | €6,687 | €4,799 | -€1,887 | -28.2% |
| Tangible fixed assets | 22/27 | €6,687 | €4,799 | -€1,887 | -28.2% |
| Plant, machinery and equipment | 23 | €46 | - | -€46 | |
| Furniture and vehicles | 24 | €6,640 | €4,799 | -€1,841 | -27.7% |
| Current assets | 29/58 | €39,257 | €18,870 | -€20,386 | -51.9% |
| Amounts receivable within one year | 40/41 | €14,991 | €16,470 | +€1,480 | +9.9% |
| Trade receivables | 40 | €13,754 | €7,712 | -€6,041 | -43.9% |
| Other amounts receivable | 41 | €1,237 | €8,758 | +€7,521 | +608% |
| Cash at bank and in hand | 54/58 | €23,874 | €1,975 | -€21,898 | -91.7% |
| Deferred charges and accrued income | 490/1 | €393 | €424 | +€32 | +8.1% |
| Total equity and liabilities | 10/49 | €45,943 | €23,669 | -€22,274 | -48.5% |
| Equity | 10/15 | €30,973 | €3,000 | -€27,973 | -90.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,973 | - | -€27,973 | |
| Distributable reserves | 133 | €27,973 | - | -€27,973 | |
| Amounts payable | 17/49 | €14,971 | €20,669 | +€5,699 | +38.1% |
| Amounts payable within one year | 42/48 | €14,351 | €20,651 | +€6,300 | +43.9% |
| Trade debts | 44 | €4,961 | €4,200 | -€760 | -15.3% |
| Suppliers | 440/4 | €4,961 | €4,200 | -€760 | -15.3% |
| Taxes, remuneration and social security | 45 | €7,286 | €8,794 | +€1,508 | +20.7% |
| Taxes | 450/3 | €7,286 | €8,794 | +€1,508 | +20.7% |
| Other amounts payable | 47/48 | €2,105 | €7,657 | +€5,552 | +264% |
| Accrued charges and deferred income | 492/3 | €620 | €18 | -€602 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,008 | €1,887 | -€121 | -6.0% |
| Other operating charges | 640/8 | €1,480 | €1,052 | -€428 | -28.9% |
| Gross operating margin | 9900 | €17,389 | €15,581 | -€1,808 | -10.4% |
| Operating profit (loss) | 9901 | €13,900 | €12,641 | -€1,259 | -9.1% |
| Financial income | 75/76B | €168 | €1,016 | +€848 | +503% |
| Recurring financial income | 75 | €168 | €1,016 | +€848 | +503% |
| Financial charges | 65/66B | €1,397 | €1,700 | +€303 | +21.7% |
| Recurring financial charges | 65 | €1,397 | €1,700 | +€303 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €12,672 | €11,957 | -€714 | -5.6% |
| Income taxes | 67/77 | €3,622 | €4,300 | +€679 | +18.7% |
| Profit (loss) for the period | 9904 | €9,050 | €7,657 | -€1,393 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,050 | €7,657 | -€1,393 | -15.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.