LAURUS DESIGN: 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.
LAURUS DESIGN
Largest movements
- Receivables within one year +€12,579
up €12,579 (+263%), from €4,778 to €17,357
of which Trade receivables: +€11,752
- Cash -€3,162
down €3,162 (-19.7%), from €16,046 to €12,884
mainly Investment in fixed assets (net) (-€22,441) and Receivables within one year (-€12,579)
- Tangible fixed assets +€1,900
up €1,900 (+3.6%), from €52,970 to €54,870
of which Land and buildings: +€17,511
- Debts after one year +€8,944
up €8,944 (+167%), from €5,361 to €14,305
- Current portion of long-term debt -€4,337
down €4,337 (-32.4%), from €13,374 to €9,037
- Profit (loss) carried forward +€3,093
up €3,093 (+3.5%), from -€88,480 to -€85,388
- Tax, wage and social debts +€2,275
up €2,275 (+50.0%), from €4,546 to €6,820
- Trade debts +€1,275
up €1,275 (+57.9%), from €2,201 to €3,476
- Gross operating margin +€13,382
up €13,382 (+104%), from €12,857 to €26,239
- Depreciation +€907
up €907 (+4.6%), from €19,634 to €20,542
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 | €74,983 | €86,821 | +€11,838 | +15.8% |
| Fixed assets | 21/28 | €52,970 | €54,870 | +€1,900 | +3.6% |
| Tangible fixed assets | 22/27 | €52,970 | €54,870 | +€1,900 | +3.6% |
| Land and buildings | 22 | €13,248 | €30,759 | +€17,511 | +132% |
| Plant, machinery and equipment | 23 | €4,808 | €5,265 | +€457 | +9.5% |
| Furniture and vehicles | 24 | €34,914 | €18,846 | -€16,068 | -46.0% |
| Current assets | 29/58 | €22,012 | €31,951 | +€9,938 | +45.1% |
| Amounts receivable within one year | 40/41 | €4,778 | €17,357 | +€12,579 | +263% |
| Trade receivables | 40 | €4,778 | €16,530 | +€11,752 | +246% |
| Other amounts receivable | 41 | €0 | €827 | +€827 | |
| Cash at bank and in hand | 54/58 | €16,046 | €12,884 | -€3,162 | -19.7% |
| Deferred charges and accrued income | 490/1 | €1,188 | €1,710 | +€522 | +43.9% |
| Total equity and liabilities | 10/49 | €74,983 | €86,821 | +€11,838 | +15.8% |
| Equity | 10/15 | €47,514 | €50,606 | +€3,093 | +6.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €73,994 | €73,994 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €221 | €221 | = | 0.0% |
| Distributable reserves | 133 | €67,572 | €67,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,480 | -€85,388 | +€3,093 | +3.5% |
| Amounts payable | 17/49 | €27,469 | €36,215 | +€8,745 | +31.8% |
| Amounts payable after more than one year | 17 | €5,361 | €14,305 | +€8,944 | +167% |
| Financial debts | 170/4 | €5,361 | €14,305 | +€8,944 | +167% |
| Amounts payable within one year | 42/48 | €21,948 | €21,590 | -€358 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €13,374 | €9,037 | -€4,337 | -32.4% |
| Financial debts | 43 | €1,684 | €2,257 | +€573 | +34.0% |
| Credit institutions | 430/8 | €1,684 | €2,257 | +€573 | +34.0% |
| Trade debts | 44 | €2,201 | €3,476 | +€1,275 | +57.9% |
| Suppliers | 440/4 | €2,201 | €3,476 | +€1,275 | +57.9% |
| Taxes, remuneration and social security | 45 | €4,546 | €6,820 | +€2,275 | +50.0% |
| Taxes | 450/3 | €4,546 | €6,820 | +€2,275 | +50.0% |
| Other amounts payable | 47/48 | €144 | €0 | -€144 | -100% |
| Accrued charges and deferred income | 492/3 | €160 | €320 | +€160 | +100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,634 | €20,542 | +€907 | +4.6% |
| Other operating charges | 640/8 | €1,143 | €1,133 | -€10 | -0.9% |
| Gross operating margin | 9900 | €12,857 | €26,239 | +€13,382 | +104% |
| Operating profit (loss) | 9901 | -€7,920 | €4,565 | +€12,485 | |
| Financial income | 75/76B | €177 | €288 | +€111 | +62.7% |
| Recurring financial income | 75 | €177 | €288 | +€111 | +62.7% |
| Financial charges | 65/66B | €1,368 | €1,363 | -€5 | -0.4% |
| Recurring financial charges | 65 | €1,368 | €1,363 | -€5 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,111 | €3,490 | +€12,601 | |
| Income taxes | 67/77 | €392 | €397 | +€5 | +1.2% |
| Profit (loss) for the period | 9904 | -€9,504 | €3,093 | +€12,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,504 | €3,093 | +€12,596 |
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 13 October 2026 via checked.be.