LAURUS MANIMMO: 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.
LAURUS MANIMMO
Largest movements
- Tangible fixed assets -€44,906
down €44,906 (-5.8%), from €770,206 to €725,300
- Receivables within one year +€26,572
up €26,572 (+63.5%), from €41,817 to €68,389
of which Other amounts receivable: +€32,258
- Debts after one year -€60,000
down €60,000 (-10.7%), from €561,667 to €501,667
- Reserves +€33,887
up €33,887 (+63.0%), from €53,828 to €87,715
- Profit (loss) carried forward +€31,494
up €31,494, from -€31,494 to €0
- Other debts -€29,087
down €29,087 (-32.5%), from €89,456 to €60,369
- Tax, wage and social debts +€8,826
up €8,826 (+117.2%), from €7,532 to €16,358
- Gross operating margin +€27,704
up €27,704 (+20.4%), from €135,516 to €163,220
- Taxes +€12,693
new in 2025: €12,693
- Financial charges +€6,232
up €6,232 (+27.5%), from €22,687 to €28,919
- Financial income +€2,083
up €2,083 (+244.6%), from €852 to €2,934
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 | €817,956 | €801,504 | -€16,452 | -2.0% |
| Fixed assets | 21/28 | €770,206 | €725,300 | -€44,906 | -5.8% |
| Tangible fixed assets | 22/27 | €770,206 | €725,300 | -€44,906 | -5.8% |
| Land and buildings | 22 | €770,206 | €725,300 | -€44,906 | -5.8% |
| Current assets | 29/58 | €47,751 | €76,205 | +€28,454 | +59.6% |
| Amounts receivable within one year | 40/41 | €41,817 | €68,389 | +€26,572 | +63.5% |
| Trade receivables | 40 | €6,583 | €897 | -€5,686 | -86.4% |
| Other amounts receivable | 41 | €35,234 | €67,492 | +€32,258 | +91.6% |
| Cash at bank and in hand | 54/58 | €3,411 | €6,953 | +€3,542 | +103.8% |
| Deferred charges and accrued income | 490/1 | €2,523 | €864 | -€1,660 | -65.8% |
| Total equity and liabilities | 10/49 | €817,956 | €801,504 | -€16,452 | -2.0% |
| Equity | 10/15 | €92,334 | €157,715 | +€65,381 | +70.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €53,828 | €87,715 | +€33,887 | +63.0% |
| Distributable reserves | 133 | €53,828 | €87,715 | +€33,887 | +63.0% |
| Profit (loss) carried forward | 14 | -€31,494 | €0 | +€31,494 | |
| Amounts payable | 17/49 | €725,622 | €643,789 | -€81,833 | -11.3% |
| Amounts payable after more than one year | 17 | €561,667 | €501,667 | -€60,000 | -10.7% |
| Financial debts | 170/4 | €561,667 | €501,667 | -€60,000 | -10.7% |
| Amounts payable within one year | 42/48 | €163,955 | €137,126 | -€26,829 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €6,967 | €400 | -€6,568 | -94.3% |
| Suppliers | 440/4 | €6,967 | €400 | -€6,568 | -94.3% |
| Taxes, remuneration and social security | 45 | €7,532 | €16,358 | +€8,826 | +117.2% |
| Taxes | 450/3 | €7,532 | €16,358 | +€8,826 | +117.2% |
| Other amounts payable | 47/48 | €89,456 | €60,369 | -€29,087 | -32.5% |
| Accrued charges and deferred income | 492/3 | €0 | €4,996 | +€4,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,920 | €52,214 | +€1,294 | +2.5% |
| Other operating charges | 640/8 | €6,611 | €6,948 | +€336 | +5.1% |
| Gross operating margin | 9900 | €135,516 | €163,220 | +€27,704 | +20.4% |
| Operating profit (loss) | 9901 | €77,985 | €104,059 | +€26,074 | +33.4% |
| Financial income | 75/76B | €852 | €2,934 | +€2,083 | +244.6% |
| Recurring financial income | 75 | €852 | €2,934 | +€2,083 | +244.6% |
| Financial charges | 65/66B | €22,687 | €28,919 | +€6,232 | +27.5% |
| Recurring financial charges | 65 | €22,687 | €28,919 | +€6,232 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €56,150 | €78,074 | +€21,924 | +39.0% |
| Income taxes | 67/77 | - | €12,693 | +€12,693 | |
| Profit (loss) for the period | 9904 | €56,150 | €65,381 | +€9,231 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,150 | €65,381 | +€9,231 | +16.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.