LAURYDANE: 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.
LAURYDANE
Largest movements
- Cash +€3,901
up €3,901 (+132%), from €2,951 to €6,852
mainly Tax, wage and social debts (+€5,989) and Trade debts (+€4,754)
- Current investments -€3,602
no longer reported in 2025 (was €3,602)
- Receivables within one year +€2,945
up €2,945 (+841%), from €350 to €3,295
- Deferred charges and accrued income +€2,413
up €2,413 (+532%), from €453 to €2,866
- Tangible fixed assets -€1,585
down €1,585 (-19.7%), from €8,028 to €6,443
- Profit (loss) carried forward -€7,325
down €7,325 (-44.8%), from -€16,350 to -€23,675
- Tax, wage and social debts +€5,989
up €5,989 (+109%), from €5,479 to €11,467
of which Remuneration and social security: +€5,884
- Trade debts +€4,754
up €4,754 (+122%), from €3,896 to €8,650
- Other debts +€1,000
up €1,000 (+1,322%), from €76 to €1,076
- Current portion of long-term debt -€248
no longer reported in 2025 (was €248)
- Turnover -€136,531
no longer reported in 2025 (was €136,531)
- Purchases and services -€102,180
no longer reported in 2025 (was €102,180)
- Gross operating margin -€4,660
down €4,660 (-13.5%), from €34,639 to €29,979
- Staff costs +€2,994
up €2,994 (+9.5%), from €31,493 to €34,487
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 | €17,371 | €21,540 | +€4,170 | +24.0% |
| Fixed assets | 21/28 | €8,216 | €6,632 | -€1,585 | -19.3% |
| Tangible fixed assets | 22/27 | €8,028 | €6,443 | -€1,585 | -19.7% |
| Plant, machinery and equipment | 23 | €8,028 | €6,443 | -€1,585 | -19.7% |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €9,154 | €14,908 | +€5,754 | +62.9% |
| Stocks and contracts in progress | 3 | €1,798 | €1,895 | +€97 | +5.4% |
| Stocks | 30/36 | €1,798 | €1,895 | +€97 | +5.4% |
| Amounts receivable within one year | 40/41 | €350 | €3,295 | +€2,945 | +841% |
| Trade receivables | 40 | €350 | €3,295 | +€2,945 | +841% |
| Current investments | 50/53 | €3,602 | - | -€3,602 | |
| Cash at bank and in hand | 54/58 | €2,951 | €6,852 | +€3,901 | +132% |
| Deferred charges and accrued income | 490/1 | €453 | €2,866 | +€2,413 | +532% |
| Total equity and liabilities | 10/49 | €17,371 | €21,540 | +€4,170 | +24.0% |
| Equity | 10/15 | €7,672 | €347 | -€7,325 | -95.5% |
| Reserves | 13 | €24,022 | €24,022 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,460 | €20,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €3,562 | €3,562 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,350 | -€23,675 | -€7,325 | -44.8% |
| Amounts payable | 17/49 | €9,699 | €21,193 | +€11,495 | +119% |
| Amounts payable within one year | 42/48 | €9,699 | €21,193 | +€11,495 | +119% |
| Current portion of amounts payable after more than one year | 42 | €248 | - | -€248 | |
| Trade debts | 44 | €3,896 | €8,650 | +€4,754 | +122% |
| Suppliers | 440/4 | €3,896 | €8,650 | +€4,754 | +122% |
| Taxes, remuneration and social security | 45 | €5,479 | €11,467 | +€5,989 | +109% |
| Taxes | 450/3 | €2,184 | €2,289 | +€105 | +4.8% |
| Remuneration and social security | 454/9 | €3,294 | €9,178 | +€5,884 | +179% |
| Other amounts payable | 47/48 | €76 | €1,076 | +€1,000 | +1,322% |
| Turnover | 70 | €136,531 | - | -€136,531 | |
| Goods, raw materials, services and sundry goods | 60/61 | €102,180 | - | -€102,180 | |
| Remuneration, social security and pensions | 62 | €31,493 | €34,487 | +€2,994 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €1,585 | -€52 | -3.2% |
| Other operating charges | 640/8 | €713 | €750 | +€37 | +5.2% |
| Gross operating margin | 9900 | €34,639 | €29,979 | -€4,660 | -13.5% |
| Operating profit (loss) | 9901 | €797 | -€6,842 | -€7,639 | |
| Financial income | 75/76B | €10 | €13 | +€3 | +30.5% |
| Recurring financial income | 75 | €10 | €13 | +€3 | +30.5% |
| Financial charges | 65/66B | €451 | €496 | +€45 | +10.0% |
| Recurring financial charges | 65 | €451 | €496 | +€45 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €356 | -€7,325 | -€7,681 | |
| Profit (loss) for the period | 9904 | €356 | -€7,325 | -€7,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €356 | -€7,325 | -€7,681 |
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 25 October 2026 via checked.be.