LAURIS MANAGEMENT: 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.
LAURIS MANAGEMENT
Largest movements
- Receivables within one year +€10,200
up €10,200 (+10.3%), from €98,648 to €108,848
of which Other amounts receivable: +€7,573
- Tangible fixed assets -€3,304
down €3,304 (-33.4%), from €9,902 to €6,598
of which Other tangible fixed assets: -€2,199
- Cash +€2,049
up €2,049 (+556%), from €368 to €2,417
mainly Net result for the year (+€12,218) and Depreciation (+€3,304)
- Profit (loss) carried forward +€12,218
up €12,218 (+16.7%), from €73,023 to €85,242
- Tax, wage and social debts -€1,861
down €1,861 (-41.4%), from €4,500 to €2,639
- Current portion of long-term debt -€1,526
down €1,526 (-75.6%), from €2,018 to €492
- Turnover -€61,795
no longer reported in 2025 (was €61,795)
- Purchases and services -€61,549
no longer reported in 2025 (was €61,549)
- Gross operating margin +€18,710
up €18,710 (+463%), from €4,043 to €22,753
- Taxes +€2,291
up €2,291 (+10,719%), from €21 to €2,312
- Financial charges -€1,880
down €1,880 (-37.7%), from €4,990 to €3,109
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 | €111,393 | €120,337 | +€8,944 | +8.0% |
| Fixed assets | 21/28 | €12,377 | €9,073 | -€3,304 | -26.7% |
| Tangible fixed assets | 22/27 | €9,902 | €6,598 | -€3,304 | -33.4% |
| Furniture and vehicles | 24 | €1,105 | - | -€1,105 | |
| Other tangible fixed assets | 26 | €8,797 | €6,598 | -€2,199 | -25.0% |
| Financial fixed assets | 28 | €2,475 | €2,475 | = | 0.0% |
| Current assets | 29/58 | €99,016 | €111,265 | +€12,248 | +12.4% |
| Amounts receivable within one year | 40/41 | €98,648 | €108,848 | +€10,200 | +10.3% |
| Trade receivables | 40 | €13,644 | €16,271 | +€2,627 | +19.3% |
| Other amounts receivable | 41 | €85,003 | €92,577 | +€7,573 | +8.9% |
| Cash at bank and in hand | 54/58 | €368 | €2,417 | +€2,049 | +556% |
| Total equity and liabilities | 10/49 | €111,393 | €120,337 | +€8,944 | +8.0% |
| Equity | 10/15 | €93,483 | €105,702 | +€12,218 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,023 | €85,242 | +€12,218 | +16.7% |
| Amounts payable | 17/49 | €17,910 | €14,636 | -€3,274 | -18.3% |
| Amounts payable within one year | 42/48 | €17,910 | €14,636 | -€3,274 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €2,018 | €492 | -€1,526 | -75.6% |
| Financial debts | 43 | €11,392 | €11,504 | +€113 | +1.0% |
| Credit institutions | 430/8 | €11,392 | €11,504 | +€113 | +1.0% |
| Taxes, remuneration and social security | 45 | €4,500 | €2,639 | -€1,861 | -41.4% |
| Taxes | 450/3 | €4,500 | €2,639 | -€1,861 | -41.4% |
| Turnover | 70 | €61,795 | - | -€61,795 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,549 | - | -€61,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,034 | €3,304 | +€270 | +8.9% |
| Other operating charges | 640/8 | €206 | €1,809 | +€1,603 | +777% |
| Gross operating margin | 9900 | €4,043 | €22,753 | +€18,710 | +463% |
| Operating profit (loss) | 9901 | €803 | €17,640 | +€16,837 | +2,098% |
| Financial charges | 65/66B | €4,990 | €3,109 | -€1,880 | -37.7% |
| Recurring financial charges | 65 | €4,990 | €3,109 | -€1,880 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,187 | €14,531 | +€18,718 | |
| Income taxes | 67/77 | €21 | €2,312 | +€2,291 | +10,719% |
| Profit (loss) for the period | 9904 | -€4,208 | €12,218 | +€16,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,208 | €12,218 | +€16,427 |
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 18 October 2026 via checked.be.