LAUSONSTE: 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.
What changed
LAUSONSTE
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€289,551
2024 · €134,529+€155,022
Equity
€15.1m
2024 · €14.8m+€289,551
Cash
€368,638
2024 · €139,708+€228,930
Balance sheet total
€58.4m
2024 · €59.6m-€1.2m
Largest movements
Assets
- Tangible fixed assets -€1.1m
down €1.1m (-2.1%), from €52.0m to €50.9m
of which Land and buildings: -€1.1m
Equity and liabilities
- Debts after one year -€1.7m
down €1.7m (-5.1%), from €33.8m to €32.1m
Income statement
- Financial charges -€234,057
down €234,057 (-12.4%), from €1.9m to €1.7m
- Purchases and services +€214,219
up €214,219 (+90.9%), from €235,618 to €449,837
- Turnover +€205,884
up €205,884 (+5.7%), from €3.6m to €3.8m
- Financial income -€97,158
down €97,158 (-50.9%), from €190,715 to €93,557
- Gross operating margin +€73,324
up €73,324 (+2.1%), from €3.4m to €3.5m
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.
Result 2024
€134,529
Gross operating margin
+€73,324
Depreciation
+€16,465
Other operating charges
-€17,069
Other operating items
-€2,256
Financial income
-€97,158
Financial charges
+€234,057
Taxes
-€52,341
Result 2025
€289,551
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.
From operations
+€1.7m
Investment
+€232,158
Financing
-€1.7m
Cash 2024
€139,708
From operations (derived)
+€1.7m
Net result for the year
+€289,551
Depreciation
+€1.1m
Receivables within one year
+€72,508
Deferred charges and accrued income
+€34,449
Provisions
-€120,294
Trade debts
-€81,636
Other debts
+€419,705
Accrued charges and deferred income
-€36,274
Investment (derived)
+€232,158
Current investments
+€232,158
Financing
-€1.7m
Debts after one year
-€1.7m
Current portion of long-term debt
+€20,170
Cash 2025
€368,638
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,644,284 | €58,422,460 | -€1.2m | -2.0% |
| Fixed assets | 21/28 | €57,863,879 | €56,752,240 | -€1.1m | -1.9% |
| Tangible fixed assets | 22/27 | €52,045,832 | €50,934,193 | -€1.1m | -2.1% |
| Land and buildings | 22 | €52,015,224 | €50,909,128 | -€1.1m | -2.1% |
| Plant, machinery and equipment | 23 | €1,369 | €666 | -€703 | -51.3% |
| Furniture and vehicles | 24 | €29,239 | €24,399 | -€4,840 | -16.6% |
| Financial fixed assets | 28 | €5,818,047 | €5,818,047 | = | 0.0% |
| Current assets | 29/58 | €1,780,406 | €1,670,221 | -€110,185 | -6.2% |
| Amounts receivable within one year | 40/41 | €252,976 | €180,468 | -€72,508 | -28.7% |
| Other amounts receivable | 41 | €252,976 | €180,468 | -€72,508 | -28.7% |
| Current investments | 50/53 | €1,340,976 | €1,108,818 | -€232,158 | -17.3% |
| Cash at bank and in hand | 54/58 | €139,708 | €368,638 | +€228,930 | +163.9% |
| Deferred charges and accrued income | 490/1 | €46,746 | €12,297 | -€34,449 | -73.7% |
| Total equity and liabilities | 10/49 | €59,644,284 | €58,422,460 | -€1.2m | -2.0% |
| Equity | 10/15 | €14,811,509 | €15,101,061 | +€289,551 | +2.0% |
| Contributions | 10/11 | €2,161,652 | €2,161,652 | = | 0.0% |
| Capital | 10 | €1,430,000 | €1,430,000 | = | 0.0% |
| Issued capital | 100 | €1,430,000 | €1,430,000 | = | 0.0% |
| Contributions outside capital | 11 | €731,652 | €731,652 | = | 0.0% |
| Share premium | 1100/10 | €731,652 | €731,652 | = | 0.0% |
| Reserves | 13 | €2,673,891 | €2,646,775 | -€27,116 | -1.0% |
| Non-distributable reserves | 130/1 | €143,000 | €143,000 | = | 0.0% |
| Legal reserve | 130 | €143,000 | €143,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €688,583 | €661,467 | -€27,116 | -3.9% |
| Distributable reserves | 133 | €1,842,308 | €1,842,308 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,975,967 | €10,292,634 | +€316,667 | +3.2% |
| Provisions and deferred taxes | 16 | €4,464,894 | €4,344,600 | -€120,294 | -2.7% |
| Provisions for liabilities and charges | 160/5 | €4,110,328 | €4,003,997 | -€106,331 | -2.6% |
| Other liabilities and charges | 164/5 | €4,110,328 | €4,003,997 | -€106,331 | -2.6% |
| Deferred taxes | 168 | €354,566 | €340,603 | -€13,963 | -3.9% |
| Amounts payable | 17/49 | €40,367,881 | €38,976,800 | -€1.4m | -3.4% |
| Amounts payable after more than one year | 17 | €33,777,473 | €32,064,426 | -€1.7m | -5.1% |
| Financial debts | 170/4 | €33,777,473 | €32,064,426 | -€1.7m | -5.1% |
| Amounts payable within one year | 42/48 | €6,440,581 | €6,798,821 | +€358,240 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €937,892 | €958,062 | +€20,170 | +2.2% |
| Trade debts | 44 | €100,616 | €18,980 | -€81,636 | -81.1% |
| Suppliers | 440/4 | €100,616 | €18,980 | -€81,636 | -81.1% |
| Other amounts payable | 47/48 | €5,402,074 | €5,821,779 | +€419,705 | +7.8% |
| Accrued charges and deferred income | 492/3 | €149,827 | €113,552 | -€36,274 | -24.2% |
| Turnover | 70 | €3,623,639 | €3,829,523 | +€205,884 | +5.7% |
| Non-recurring operating income | 76A | €34,915 | €37,591 | +€2,677 | +7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €235,618 | €449,837 | +€214,219 | +90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128,104 | €1,111,639 | -€16,465 | -1.5% |
| Other operating charges | 640/8 | €402,214 | €419,283 | +€17,069 | +4.2% |
| Non-recurring operating charges | 66A | €25,675 | €27,931 | +€2,256 | +8.8% |
| Gross operating margin | 9900 | €3,428,854 | €3,502,178 | +€73,324 | +2.1% |
| Operating profit (loss) | 9901 | €1,872,862 | €1,943,325 | +€70,464 | +3.8% |
| Financial income | 75/76B | €190,715 | €93,557 | -€97,158 | -50.9% |
| Recurring financial income | 75 | €190,715 | €93,557 | -€97,158 | -50.9% |
| Financial charges | 65/66B | €1,884,572 | €1,650,515 | -€234,057 | -12.4% |
| Recurring financial charges | 65 | €1,884,572 | €1,650,515 | -€234,057 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €179,005 | €386,368 | +€207,363 | +115.8% |
| Transfer from deferred taxes | 780 | €13,963 | €13,963 | = | 0.0% |
| Income taxes | 67/77 | €58,439 | €110,779 | +€52,341 | +89.6% |
| Profit (loss) for the period | 9904 | €134,529 | €289,551 | +€155,022 | +115.2% |
| Transfer from tax-exempt reserves | 789 | €27,116 | €27,116 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €161,645 | €316,667 | +€155,022 | +95.9% |
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 10 October 2026 via checked.be.