LAURUS MED: 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 MED
Largest movements
- Cash +€23,119
up €23,119 (+56.3%), from €41,096 to €64,215
mainly Net result for the year (+€145,787) and Other debts (+€83,281)
- Receivables after one year -€23,104
no longer reported in 2025 (was €23,104)
- Deferred charges and accrued income +€16,748
up €16,748 (+43.9%), from €38,157 to €54,905
- Receivables within one year -€14,772
down €14,772 (-92.1%), from €16,042 to €1,270
- Tangible fixed assets +€2,209
up €2,209 (+20.2%), from €10,909 to €13,118
of which Other tangible fixed assets: +€4,181
- Other debts +€83,281
new in 2025: €83,281
- Reserves -€72,264
down €72,264 (-63.4%), from €114,051 to €41,787
- Trade debts -€6,713
down €6,713 (-70.0%), from €9,585 to €2,872
- Gross operating margin +€51,846
up €51,846 (+36.9%), from €140,644 to €192,490
- Taxes +€12,260
up €12,260 (+38.3%), from €31,996 to €44,256
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 | €129,308 | €133,508 | +€4,200 | +3.2% |
| Fixed assets | 21/28 | €10,909 | €13,118 | +€2,209 | +20.2% |
| Tangible fixed assets | 22/27 | €10,909 | €13,118 | +€2,209 | +20.2% |
| Furniture and vehicles | 24 | €10,909 | €8,937 | -€1,972 | -18.1% |
| Other tangible fixed assets | 26 | - | €4,181 | +€4,181 | |
| Current assets | 29/58 | €118,399 | €120,390 | +€1,991 | +1.7% |
| Amounts receivable after more than one year | 29 | €23,104 | - | -€23,104 | |
| Other amounts receivable | 291 | €23,104 | - | -€23,104 | |
| Amounts receivable within one year | 40/41 | €16,042 | €1,270 | -€14,772 | -92.1% |
| Other amounts receivable | 41 | €16,042 | €1,270 | -€14,772 | -92.1% |
| Cash at bank and in hand | 54/58 | €41,096 | €64,215 | +€23,119 | +56.3% |
| Deferred charges and accrued income | 490/1 | €38,157 | €54,905 | +€16,748 | +43.9% |
| Total equity and liabilities | 10/49 | €129,308 | €133,508 | +€4,200 | +3.2% |
| Equity | 10/15 | €115,051 | €42,787 | -€72,264 | -62.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,051 | €41,787 | -€72,264 | -63.4% |
| Distributable reserves | 133 | €114,051 | €41,787 | -€72,264 | -63.4% |
| Amounts payable | 17/49 | €14,257 | €90,721 | +€76,464 | +536.3% |
| Amounts payable within one year | 42/48 | €14,257 | €90,721 | +€76,464 | +536.3% |
| Trade debts | 44 | €9,585 | €2,872 | -€6,713 | -70.0% |
| Suppliers | 440/4 | €9,585 | €2,872 | -€6,713 | -70.0% |
| Taxes, remuneration and social security | 45 | €4,672 | €4,568 | -€104 | -2.2% |
| Taxes | 450/3 | €4,672 | €4,568 | -€104 | -2.2% |
| Other amounts payable | 47/48 | - | €83,281 | +€83,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,172 | €2,656 | +€1,484 | +126.6% |
| Gross operating margin | 9900 | €140,644 | €192,490 | +€51,846 | +36.9% |
| Operating profit (loss) | 9901 | €139,472 | €189,834 | +€50,362 | +36.1% |
| Financial income | 75/76B | €1,536 | €634 | -€902 | -58.7% |
| Recurring financial income | 75 | €1,536 | €634 | -€902 | -58.7% |
| Financial charges | 65/66B | €235 | €425 | +€190 | +80.9% |
| Recurring financial charges | 65 | €235 | €425 | +€190 | +80.9% |
| Profit (loss) for the period before taxes | 9903 | €140,773 | €190,043 | +€49,270 | +35.0% |
| Income taxes | 67/77 | €31,996 | €44,256 | +€12,260 | +38.3% |
| Profit (loss) for the period | 9904 | €108,777 | €145,787 | +€37,010 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,777 | €145,787 | +€37,010 | +34.0% |
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 5 October 2026 via checked.be.