Lauris Participations: 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 Participations
Largest movements
- Cash +€15,206
up €15,206 (+19.4%), from €78,342 to €93,548
mainly Depreciation (+€10,985) and Net result for the year (+€3,434)
- Tangible fixed assets -€10,985
down €10,985 (-5.1%), from €213,677 to €202,692
of which Land and buildings: -€10,887
- Profit (loss) carried forward +€3,434
up €3,434 (+967%), from €355 to €3,789
- Taxes +€1,006
up €1,006 (+726%), from €139 to €1,145
- Other operating charges +€395
up €395 (+16.3%), from €2,421 to €2,816
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 | €294,286 | €297,807 | +€3,521 | +1.2% |
| Fixed assets | 21/28 | €213,677 | €202,692 | -€10,985 | -5.1% |
| Tangible fixed assets | 22/27 | €213,677 | €202,692 | -€10,985 | -5.1% |
| Land and buildings | 22 | €212,768 | €201,881 | -€10,887 | -5.1% |
| Furniture and vehicles | 24 | €909 | €810 | -€99 | -10.9% |
| Current assets | 29/58 | €80,610 | €95,116 | +€14,506 | +18.0% |
| Amounts receivable within one year | 40/41 | €1,877 | €1,236 | -€641 | -34.2% |
| Trade receivables | 40 | €1,874 | €1,054 | -€820 | -43.8% |
| Other amounts receivable | 41 | €3 | €182 | +€179 | +5,738% |
| Cash at bank and in hand | 54/58 | €78,342 | €93,548 | +€15,206 | +19.4% |
| Deferred charges and accrued income | 490/1 | €390 | €332 | -€59 | -15.0% |
| Total equity and liabilities | 10/49 | €294,286 | €297,807 | +€3,521 | +1.2% |
| Equity | 10/15 | €20,355 | €23,789 | +€3,434 | +16.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €355 | €3,789 | +€3,434 | +967% |
| Amounts payable | 17/49 | €273,931 | €274,018 | +€87 | 0.0% |
| Amounts payable within one year | 42/48 | €272,000 | €272,068 | +€68 | 0.0% |
| Trade debts | 44 | - | €68 | +€68 | |
| Suppliers | 440/4 | - | €68 | +€68 | |
| Other amounts payable | 47/48 | €272,000 | €272,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,931 | €1,951 | +€19 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,985 | €10,985 | = | 0.0% |
| Other operating charges | 640/8 | €2,421 | €2,816 | +€395 | +16.3% |
| Gross operating margin | 9900 | €18,076 | €18,118 | +€42 | +0.2% |
| Operating profit (loss) | 9901 | €4,669 | €4,316 | -€353 | -7.6% |
| Financial income | 75/76B | €494 | €412 | -€82 | -16.6% |
| Recurring financial income | 75 | €494 | €412 | -€82 | -16.6% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €5,028 | €4,578 | -€450 | -9.0% |
| Income taxes | 67/77 | €139 | €1,145 | +€1,006 | +726% |
| Profit (loss) for the period | 9904 | €4,890 | €3,434 | -€1,456 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,890 | €3,434 | -€1,456 | -29.8% |
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 23 October 2026 via checked.be.