LAUROLIUS: 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.
LAUROLIUS
Largest movements
- Receivables after one year +€120,000
up €120,000 (+21.8%), from €550,000 to €670,000
- Cash -€78,283
down €78,283 (-82.4%), from €94,964 to €16,681
mainly Receivables after one year (-€120,000) and Receivables within one year (-€46,773)
- Receivables within one year +€46,773
up €46,773 (+54.5%), from €85,865 to €132,638
of which Other amounts receivable: +€42,573
- Other debts +€86,345
up €86,345 (+1287.0%), from €6,709 to €93,054
- Short-term financial debts +€10,000
new in 2025: €10,000
- Gross operating margin -€74,286
down €74,286, from €65,876 to -€8,410
- Taxes -€18,491
down €18,491 (-98.5%), from €18,779 to €289
- Financial charges -€2,880
down €2,880 (-10.0%), from €28,909 to €26,029
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 | €789,691 | €873,633 | +€83,942 | +10.6% |
| Fixed assets | 21/28 | €58,464 | €53,725 | -€4,739 | -8.1% |
| Tangible fixed assets | 22/27 | €8,464 | €3,725 | -€4,739 | -56.0% |
| Furniture and vehicles | 24 | €8,464 | €3,725 | -€4,739 | -56.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €731,227 | €819,908 | +€88,681 | +12.1% |
| Amounts receivable after more than one year | 29 | €550,000 | €670,000 | +€120,000 | +21.8% |
| Other amounts receivable | 291 | €550,000 | €670,000 | +€120,000 | +21.8% |
| Amounts receivable within one year | 40/41 | €85,865 | €132,638 | +€46,773 | +54.5% |
| Trade receivables | 40 | €36,500 | €40,700 | +€4,200 | +11.5% |
| Other amounts receivable | 41 | €49,365 | €91,938 | +€42,573 | +86.2% |
| Cash at bank and in hand | 54/58 | €94,964 | €16,681 | -€78,283 | -82.4% |
| Deferred charges and accrued income | 490/1 | €399 | €589 | +€190 | +47.7% |
| Total equity and liabilities | 10/49 | €789,691 | €873,633 | +€83,942 | +10.6% |
| Equity | 10/15 | €401,609 | €393,128 | -€8,481 | -2.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €341,609 | €341,609 | = | 0.0% |
| Distributable reserves | 133 | €341,609 | €341,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,481 | -€8,481 | |
| Amounts payable | 17/49 | €388,082 | €480,505 | +€92,423 | +23.8% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,469 | €105,191 | +€95,721 | +1010.9% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €2,748 | €354 | -€2,394 | -87.1% |
| Suppliers | 440/4 | €2,748 | €354 | -€2,394 | -87.1% |
| Taxes, remuneration and social security | 45 | €13 | €1,782 | +€1,770 | +14159.8% |
| Taxes | 450/3 | €13 | €1,782 | +€1,770 | +14159.8% |
| Other amounts payable | 47/48 | €6,709 | €93,054 | +€86,345 | +1287.0% |
| Accrued charges and deferred income | 492/3 | €28,613 | €25,314 | -€3,299 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,349 | €6,404 | +€55 | +0.9% |
| Other operating charges | 640/8 | €2,814 | €2,408 | -€406 | -14.4% |
| Gross operating margin | 9900 | €65,876 | -€8,410 | -€74,286 | |
| Operating profit (loss) | 9901 | €56,713 | -€17,222 | -€73,935 | |
| Financial income | 75/76B | €35,313 | €35,059 | -€254 | -0.7% |
| Recurring financial income | 75 | €35,313 | €35,059 | -€254 | -0.7% |
| Financial charges | 65/66B | €28,909 | €26,029 | -€2,880 | -10.0% |
| Recurring financial charges | 65 | €28,909 | €26,029 | -€2,880 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €63,117 | -€8,192 | -€71,309 | |
| Income taxes | 67/77 | €18,779 | €289 | -€18,491 | -98.5% |
| Profit (loss) for the period | 9904 | €44,338 | -€8,481 | -€52,819 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,338 | -€8,481 | -€52,819 |
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 6 October 2026 via checked.be.