Laussanne: what changed
Laussanne
Largest movements
- Cash -€26,822
down €26,822 (-86.4%), from €31,052 to €4,230
mainly Investment in fixed assets (net) (-€10,216) and Net result for the year (-€9,982)
- Stocks and contracts +€5,750
up €5,750 (+605%), from €950 to €6,700
- Tangible fixed assets +€4,884
new in 2025: €4,884
- Financial fixed assets +€3,000
new in 2025: €3,000
- Intangible fixed assets +€1,589
new in 2025: €1,589
- Reserves -€9,982
down €9,982 (-52.8%), from €18,909 to €8,926
- Tax, wage and social debts -€8,584
down €8,584 (-91.9%), from €9,343 to €760
- Trade debts +€4,106
up €4,106 (+140%), from €2,932 to €7,038
- Other debts +€1,349
up €1,349 (+18.2%), from €7,399 to €8,748
- Gross operating margin -€16,516
down €16,516, from €9,353 to -€7,163
- Taxes -€2,285
down €2,285 (-83.8%), from €2,726 to €442
- Depreciation +€743
new in 2025: €743
- Other operating charges +€423
up €423 (+134%), from €316 to €738
- Financial charges +€333
up €333 (+56.0%), from €596 to €929
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,583 | €27,472 | -€13,111 | -32.3% |
| Fixed assets | 21/28 | - | €9,473 | +€9,473 | |
| Intangible fixed assets | 21 | - | €1,589 | +€1,589 | |
| Tangible fixed assets | 22/27 | - | €4,884 | +€4,884 | |
| Furniture and vehicles | 24 | - | €4,884 | +€4,884 | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €40,583 | €17,999 | -€22,584 | -55.6% |
| Stocks and contracts in progress | 3 | €950 | €6,700 | +€5,750 | +605% |
| Stocks | 30/36 | €950 | €6,700 | +€5,750 | +605% |
| Amounts receivable within one year | 40/41 | €8,369 | €6,790 | -€1,579 | -18.9% |
| Trade receivables | 40 | €8,369 | €6,026 | -€2,343 | -28.0% |
| Other amounts receivable | 41 | - | €764 | +€764 | |
| Cash at bank and in hand | 54/58 | €31,052 | €4,230 | -€26,822 | -86.4% |
| Deferred charges and accrued income | 490/1 | €212 | €279 | +€66 | +31.2% |
| Total equity and liabilities | 10/49 | €40,583 | €27,472 | -€13,111 | -32.3% |
| Equity | 10/15 | €20,909 | €10,926 | -€9,982 | -47.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,909 | €8,926 | -€9,982 | -52.8% |
| Distributable reserves | 133 | €18,909 | €8,926 | -€9,982 | -52.8% |
| Amounts payable | 17/49 | €19,675 | €16,546 | -€3,129 | -15.9% |
| Amounts payable within one year | 42/48 | €19,675 | €16,546 | -€3,129 | -15.9% |
| Trade debts | 44 | €2,932 | €7,038 | +€4,106 | +140% |
| Suppliers | 440/4 | €2,932 | €7,038 | +€4,106 | +140% |
| Taxes, remuneration and social security | 45 | €9,343 | €760 | -€8,584 | -91.9% |
| Taxes | 450/3 | €9,343 | €760 | -€8,584 | -91.9% |
| Other amounts payable | 47/48 | €7,399 | €8,748 | +€1,349 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €743 | +€743 | |
| Other operating charges | 640/8 | €316 | €738 | +€423 | +134% |
| Gross operating margin | 9900 | €9,353 | -€7,163 | -€16,516 | |
| Operating profit (loss) | 9901 | €9,038 | -€8,644 | -€17,681 | |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €596 | €929 | +€333 | +56.0% |
| Recurring financial charges | 65 | €596 | €929 | +€333 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €8,442 | -€9,541 | -€17,983 | |
| Income taxes | 67/77 | €2,726 | €442 | -€2,285 | -83.8% |
| Profit (loss) for the period | 9904 | €5,716 | -€9,982 | -€15,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,716 | -€9,982 | -€15,698 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.