LAURIS: 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.
LAURIS
Largest movements
- Current investments +€90,000
new in 2025: €90,000
- Cash -€35,144
down €35,144 (-51.3%), from €68,481 to €33,337
mainly Current investments (-€90,000) and Contributions, distributions and other (-€73,000)
- Tangible fixed assets +€10,339
up €10,339 (+1.8%), from €586,172 to €596,512
of which Furniture and vehicles: +€33,210
- Other debts +€68,053
up €68,053 (+1112.5%), from €6,117 to €74,170
- Debts after one year -€13,661
down €13,661 (-15.1%), from €90,492 to €76,831
of which Financial debts: -€13,661
- Tax, wage and social debts +€10,234
up €10,234 (+43.7%), from €23,412 to €33,646
- Reserves +€8,117
up €8,117 (+1.6%), from €522,934 to €531,050
of which Distributable reserves: +€8,117
- Gross operating margin +€9,113
up €9,113 (+6.3%), from €144,143 to €153,256
- Depreciation +€3,501
up €3,501 (+15.3%), from €22,870 to €26,371
- Taxes +€1,640
up €1,640 (+5.4%), from €30,225 to €31,865
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 | €666,738 | €739,204 | +€72,466 | +10.9% |
| Fixed assets | 21/28 | €586,172 | €596,512 | +€10,339 | +1.8% |
| Tangible fixed assets | 22/27 | €586,172 | €596,512 | +€10,339 | +1.8% |
| Land and buildings | 22 | €586,172 | €563,302 | -€22,870 | -3.9% |
| Furniture and vehicles | 24 | €0 | €33,210 | +€33,210 | |
| Current assets | 29/58 | €80,565 | €142,692 | +€62,127 | +77.1% |
| Amounts receivable within one year | 40/41 | €12,084 | €19,355 | +€7,271 | +60.2% |
| Trade receivables | 40 | €2,084 | €605 | -€1,479 | -71.0% |
| Other amounts receivable | 41 | €10,000 | €18,750 | +€8,750 | +87.5% |
| Current investments | 50/53 | - | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €68,481 | €33,337 | -€35,144 | -51.3% |
| Total equity and liabilities | 10/49 | €666,738 | €739,204 | +€72,466 | +10.9% |
| Equity | 10/15 | €529,134 | €537,250 | +€8,117 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €522,934 | €531,050 | +€8,117 | +1.6% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €519,834 | €527,950 | +€8,117 | +1.6% |
| Amounts payable | 17/49 | €137,604 | €201,954 | +€64,350 | +46.8% |
| Amounts payable after more than one year | 17 | €90,492 | €76,831 | -€13,661 | -15.1% |
| Financial debts | 170/4 | €20,492 | €6,831 | -€13,661 | -66.7% |
| Other amounts payable | 178/9 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,613 | €122,623 | +€78,011 | +174.9% |
| Current portion of amounts payable after more than one year | 42 | €13,661 | €13,661 | = | 0.0% |
| Trade debts | 44 | €1,423 | €1,147 | -€276 | -19.4% |
| Suppliers | 440/4 | €1,423 | €1,147 | -€276 | -19.4% |
| Taxes, remuneration and social security | 45 | €23,412 | €33,646 | +€10,234 | +43.7% |
| Taxes | 450/3 | €23,412 | €33,646 | +€10,234 | +43.7% |
| Other amounts payable | 47/48 | €6,117 | €74,170 | +€68,053 | +1112.5% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,870 | €26,371 | +€3,501 | +15.3% |
| Other operating charges | 640/8 | €3,197 | €3,454 | +€257 | +8.0% |
| Gross operating margin | 9900 | €144,143 | €153,256 | +€9,113 | +6.3% |
| Operating profit (loss) | 9901 | €118,076 | €123,432 | +€5,356 | +4.5% |
| Financial income | 75/76B | €237 | €50 | -€187 | -79.0% |
| Recurring financial income | 75 | €237 | €50 | -€187 | -79.0% |
| Financial charges | 65/66B | €9,871 | €10,500 | +€628 | +6.4% |
| Recurring financial charges | 65 | €9,871 | €10,500 | +€628 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €108,442 | €112,982 | +€4,540 | +4.2% |
| Income taxes | 67/77 | €30,225 | €31,865 | +€1,640 | +5.4% |
| Profit (loss) for the period | 9904 | €78,216 | €81,117 | +€2,900 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,216 | €81,117 | +€2,900 | +3.7% |
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 2 October 2026 via checked.be.