LAUROB: 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.
LAUROB
Largest movements
- Receivables within one year -€147,480
down €147,480 (-80.0%), from €184,404 to €36,923
of which Trade receivables: -€147,225
- Receivables after one year +€60,000
new in 2025: €60,000
- Cash +€44,984
up €44,984 (+235.7%), from €19,082 to €64,066
mainly Receivables within one year (+€147,480) and Net result for the year (+€34,803)
- Tangible fixed assets -€6,803
down €6,803 (-1.6%), from €437,453 to €430,650
- Reserves +€34,803
up €34,803 (+6.8%), from €514,612 to €549,414
of which Distributable reserves: +€34,803
- Accrued charges and deferred income -€33,870
no longer reported in 2025 (was €33,870)
- Trade debts -€12,882
down €12,882 (-98.9%), from €13,030 to €148
- Tax, wage and social debts -€11,560
down €11,560 (-66.0%), from €17,510 to €5,950
- Other debts -€10,600
down €10,600 (-63.1%), from €16,800 to €6,200
- Gross operating margin -€144,592
down €144,592 (-62.9%), from €229,745 to €85,152
- Taxes -€44,206
down €44,206 (-67.2%), from €65,806 to €21,599
- Other operating charges +€3,461
up €3,461 (+96.5%), from €3,586 to €7,047
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 | €640,939 | €592,515 | -€48,424 | -7.6% |
| Fixed assets | 21/28 | €437,453 | €430,650 | -€6,803 | -1.6% |
| Tangible fixed assets | 22/27 | €437,453 | €430,650 | -€6,803 | -1.6% |
| Land and buildings | 22 | €437,453 | €430,650 | -€6,803 | -1.6% |
| Current assets | 29/58 | €203,486 | €161,864 | -€41,621 | -20.5% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €184,404 | €36,923 | -€147,480 | -80.0% |
| Trade receivables | 40 | €181,675 | €34,450 | -€147,225 | -81.0% |
| Other amounts receivable | 41 | €2,729 | €2,473 | -€255 | -9.4% |
| Cash at bank and in hand | 54/58 | €19,082 | €64,066 | +€44,984 | +235.7% |
| Deferred charges and accrued income | 490/1 | - | €875 | +€875 | |
| Total equity and liabilities | 10/49 | €640,939 | €592,515 | -€48,424 | -7.6% |
| Equity | 10/15 | €538,176 | €572,979 | +€34,803 | +6.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €514,612 | €549,414 | +€34,803 | +6.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €512,612 | €547,414 | +€34,803 | +6.8% |
| Profit (loss) carried forward | 14 | €3,564 | €3,564 | = | 0.0% |
| Amounts payable | 17/49 | €102,763 | €19,536 | -€83,227 | -81.0% |
| Amounts payable after more than one year | 17 | €7,238 | - | -€7,238 | |
| Financial debts | 170/4 | €7,238 | - | -€7,238 | |
| Amounts payable within one year | 42/48 | €61,655 | €19,536 | -€42,119 | -68.3% |
| Current portion of amounts payable after more than one year | 42 | €14,315 | €7,238 | -€7,077 | -49.4% |
| Trade debts | 44 | €13,030 | €148 | -€12,882 | -98.9% |
| Suppliers | 440/4 | €13,030 | €148 | -€12,882 | -98.9% |
| Taxes, remuneration and social security | 45 | €17,510 | €5,950 | -€11,560 | -66.0% |
| Taxes | 450/3 | €17,510 | €5,950 | -€11,560 | -66.0% |
| Other amounts payable | 47/48 | €16,800 | €6,200 | -€10,600 | -63.1% |
| Accrued charges and deferred income | 492/3 | €33,870 | - | -€33,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,105 | €22,364 | +€259 | +1.2% |
| Other operating charges | 640/8 | €3,586 | €7,047 | +€3,461 | +96.5% |
| Gross operating margin | 9900 | €229,745 | €85,152 | -€144,592 | -62.9% |
| Operating profit (loss) | 9901 | €204,054 | €55,741 | -€148,312 | -72.7% |
| Financial income | 75/76B | €883 | €1,293 | +€411 | +46.5% |
| Recurring financial income | 75 | €883 | €1,293 | +€411 | +46.5% |
| Financial charges | 65/66B | €599 | €633 | +€34 | +5.7% |
| Recurring financial charges | 65 | €599 | €633 | +€34 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €204,337 | €56,402 | -€147,936 | -72.4% |
| Income taxes | 67/77 | €65,806 | €21,599 | -€44,206 | -67.2% |
| Profit (loss) for the period | 9904 | €138,532 | €34,803 | -€103,729 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €138,532 | €34,803 | -€103,729 | -74.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.