LAUSUN: 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.
LAUSUN
Largest movements
- Tangible fixed assets -€190
down €190 (-23.1%), from €822 to €632
- Cash -€104
no longer reported in 2025 (was €104)
mainly Other debts (-€295) and Deferred charges and accrued income (-€35)
- Deferred charges and accrued income +€35
new in 2025: €35
- Other debts -€295
down €295 (-29.6%), from €995 to €700
- Profit (loss) carried forward +€19
up €19 (+1.8%), from -€1,069 to -€1,050
- Short-term financial debts +€17
new in 2025: €17
- Gross operating margin +€1,122
up €1,122, from -€859 to €263
- Turnover +€735
new in 2025: €735
- Purchases and services +€472
new in 2025: €472
- Depreciation +€64
up €64 (+50.8%), from €126 to €190
- Financial charges -€30
down €30 (-35.7%), from €84 to €54
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 | €926 | €667 | -€259 | -28.0% |
| Fixed assets | 21/28 | €822 | €632 | -€190 | -23.1% |
| Tangible fixed assets | 22/27 | €822 | €632 | -€190 | -23.1% |
| Furniture and vehicles | 24 | €822 | €632 | -€190 | -23.1% |
| Current assets | 29/58 | €104 | €35 | -€69 | -66.3% |
| Cash at bank and in hand | 54/58 | €104 | - | -€104 | |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €926 | €667 | -€259 | -28.0% |
| Equity | 10/15 | -€69 | -€50 | +€19 | +27.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,069 | -€1,050 | +€19 | +1.8% |
| Amounts payable | 17/49 | €995 | €717 | -€278 | -27.9% |
| Amounts payable within one year | 42/48 | €995 | €717 | -€278 | -27.9% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Other amounts payable | 47/48 | €995 | €700 | -€295 | -29.6% |
| Turnover | 70 | - | €735 | +€735 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €472 | +€472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | €190 | +€64 | +50.8% |
| Gross operating margin | 9900 | -€859 | €263 | +€1,122 | |
| Operating profit (loss) | 9901 | -€985 | €73 | +€1,058 | |
| Financial charges | 65/66B | €84 | €54 | -€30 | -35.7% |
| Recurring financial charges | 65 | €84 | €54 | -€30 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,069 | €19 | +€1,088 | |
| Profit (loss) for the period | 9904 | -€1,069 | €19 | +€1,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,069 | €19 | +€1,088 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.