Lauteo: 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
Lauteo
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€111,091
2024 · €161,498-€50,407
Equity
€960,029
2024 · €948,938+€11,091
Cash
€113,473
2024 · €112,953+€520
Balance sheet total
€1.1m
2024 · €1.0m+€94,508
Largest movements
Assets
- Receivables after one year +€83,000
new in 2025: €83,000
- Tangible fixed assets +€72,372
new in 2025: €72,372
- Receivables within one year -€62,160
down €62,160 (-43.2%), from €144,000 to €81,840
of which Other amounts receivable: -€113,000
Equity and liabilities
- Other debts +€50,707
up €50,707 (+101.1%), from €50,156 to €100,863
- Debts after one year +€40,451
new in 2025: €40,451
Income statement
- Financial income -€28,925
down €28,925 (-38.6%), from €74,925 to €46,000
- Depreciation +€16,653
new in 2025: €16,653
- Gross operating margin -€14,212
down €14,212 (-12.2%), from €116,493 to €102,281
- Taxes -€8,163
down €8,163 (-33.5%), from €24,382 to €16,219
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
€161,498
Gross operating margin
-€14,212
Depreciation
-€16,653
Other operating charges
+€753
Financial income
-€28,925
Financial charges
+€467
Taxes
+€8,163
Result 2025
€111,091
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
+€146,275
Investment
-€89,801
Financing
-€55,954
Cash 2024
€112,953
From operations (derived)
+€146,275
Net result for the year
+€111,091
Depreciation
+€16,653
Receivables after one year
-€83,000
Receivables within one year
+€62,160
Trade debts
-€3,223
Tax, wage and social debts
-€8,113
Other debts
+€50,707
Investment (derived)
-€89,801
Investment in fixed assets (net)
-€89,801
Financing
-€55,954
Debts after one year
+€40,451
Current portion of long-term debt
+€3,595
Contributions, distributions and other
-€100,000
Cash 2025
€113,473
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,038,582 | €1,133,090 | +€94,508 | +9.1% |
| Fixed assets | 21/28 | €781,629 | €854,777 | +€73,148 | +9.4% |
| Tangible fixed assets | 22/27 | - | €72,372 | +€72,372 | |
| Furniture and vehicles | 24 | - | €72,372 | +€72,372 | |
| Financial fixed assets | 28 | €781,629 | €782,405 | +€776 | +0.1% |
| Current assets | 29/58 | €256,953 | €278,313 | +€21,360 | +8.3% |
| Amounts receivable after more than one year | 29 | - | €83,000 | +€83,000 | |
| Other amounts receivable | 291 | - | €83,000 | +€83,000 | |
| Amounts receivable within one year | 40/41 | €144,000 | €81,840 | -€62,160 | -43.2% |
| Trade receivables | 40 | €1,000 | €51,840 | +€50,840 | +5084.0% |
| Other amounts receivable | 41 | €143,000 | €30,000 | -€113,000 | -79.0% |
| Cash at bank and in hand | 54/58 | €112,953 | €113,473 | +€520 | +0.5% |
| Total equity and liabilities | 10/49 | €1,038,582 | €1,133,090 | +€94,508 | +9.1% |
| Equity | 10/15 | €948,938 | €960,029 | +€11,091 | +1.2% |
| Reserves | 13 | €110,000 | €110,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €838,938 | €850,029 | +€11,091 | +1.3% |
| Amounts payable | 17/49 | €89,644 | €173,061 | +€83,417 | +93.1% |
| Amounts payable after more than one year | 17 | - | €40,451 | +€40,451 | |
| Financial debts | 170/4 | - | €40,451 | +€40,451 | |
| Amounts payable within one year | 42/48 | €89,644 | €132,610 | +€42,966 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €19,827 | €23,422 | +€3,595 | +18.1% |
| Trade debts | 44 | €6,664 | €3,441 | -€3,223 | -48.4% |
| Suppliers | 440/4 | €6,664 | €3,441 | -€3,223 | -48.4% |
| Taxes, remuneration and social security | 45 | €12,997 | €4,884 | -€8,113 | -62.4% |
| Taxes | 450/3 | €12,377 | €4,884 | -€7,493 | -60.5% |
| Remuneration and social security | 454/9 | €620 | - | -€620 | |
| Other amounts payable | 47/48 | €50,156 | €100,863 | +€50,707 | +101.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16,653 | +€16,653 | |
| Other operating charges | 640/8 | €1,989 | €1,236 | -€753 | -37.9% |
| Gross operating margin | 9900 | €116,493 | €102,281 | -€14,212 | -12.2% |
| Operating profit (loss) | 9901 | €114,504 | €84,392 | -€30,112 | -26.3% |
| Financial income | 75/76B | €74,925 | €46,000 | -€28,925 | -38.6% |
| Recurring financial income | 75 | €74,925 | €46,000 | -€28,925 | -38.6% |
| Financial charges | 65/66B | €3,549 | €3,082 | -€467 | -13.2% |
| Recurring financial charges | 65 | €3,549 | €3,082 | -€467 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €185,880 | €127,310 | -€58,570 | -31.5% |
| Income taxes | 67/77 | €24,382 | €16,219 | -€8,163 | -33.5% |
| Profit (loss) for the period | 9904 | €161,498 | €111,091 | -€50,407 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €161,498 | €111,091 | -€50,407 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.