LAUTHISAN: 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.
LAUTHISAN
Largest movements
- Receivables within one year -€258,375
down €258,375 (-66.9%), from €386,214 to €127,839
of which Other amounts receivable: -€216,445
- Tangible fixed assets +€69,540
up €69,540 (+7.0%), from €991,814 to €1.1m
of which Land and buildings: +€68,377
- Cash +€16,335
up €16,335 (+21.6%), from €75,712 to €92,047
mainly Receivables within one year (+€258,375) and Depreciation (+€72,563)
- Accrued charges and deferred income -€86,281
down €86,281 (-14.2%), from €606,820 to €520,539
- Debts after one year -€84,827
down €84,827 (-14.4%), from €588,469 to €503,643
- Gross operating margin -€37,698
down €37,698 (-30.6%), from €123,046 to €85,348
- Other operating charges -€9,205
down €9,205 (-33.8%), from €27,264 to €18,059
- Taxes -€3,202
down €3,202 (-94.3%), from €3,395 to €192
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,459,534 | €1,286,389 | -€173,144 | -11.9% |
| Fixed assets | 21/28 | €991,814 | €1,061,354 | +€69,540 | +7.0% |
| Tangible fixed assets | 22/27 | €991,814 | €1,061,354 | +€69,540 | +7.0% |
| Land and buildings | 22 | €991,134 | €1,059,510 | +€68,377 | +6.9% |
| Furniture and vehicles | 24 | €681 | €1,844 | +€1,163 | +171% |
| Current assets | 29/58 | €467,720 | €225,035 | -€242,684 | -51.9% |
| Amounts receivable within one year | 40/41 | €386,214 | €127,839 | -€258,375 | -66.9% |
| Trade receivables | 40 | €62,170 | €20,240 | -€41,930 | -67.4% |
| Other amounts receivable | 41 | €324,043 | €107,598 | -€216,445 | -66.8% |
| Cash at bank and in hand | 54/58 | €75,712 | €92,047 | +€16,335 | +21.6% |
| Deferred charges and accrued income | 490/1 | €5,794 | €5,150 | -€644 | -11.1% |
| Total equity and liabilities | 10/49 | €1,459,534 | €1,286,389 | -€173,144 | -11.9% |
| Equity | 10/15 | €151,317 | €138,514 | -€12,804 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €121,527 | €121,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €119,667 | €121,527 | +€1,860 | +1.6% |
| Profit (loss) carried forward | 14 | €11,190 | -€1,613 | -€12,804 | |
| Amounts payable | 17/49 | €1,308,216 | €1,147,876 | -€160,341 | -12.3% |
| Amounts payable after more than one year | 17 | €588,469 | €503,643 | -€84,827 | -14.4% |
| Financial debts | 170/4 | €588,469 | €503,643 | -€84,827 | -14.4% |
| Amounts payable within one year | 42/48 | €112,928 | €123,694 | +€10,767 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €85,783 | €85,723 | -€60 | -0.1% |
| Trade debts | 44 | €17,850 | €21,947 | +€4,097 | +23.0% |
| Suppliers | 440/4 | €17,850 | €21,947 | +€4,097 | +23.0% |
| Taxes, remuneration and social security | 45 | €9,295 | €4,024 | -€5,270 | -56.7% |
| Taxes | 450/3 | €9,295 | €4,024 | -€5,270 | -56.7% |
| Other amounts payable | 47/48 | - | €12,000 | +€12,000 | |
| Accrued charges and deferred income | 492/3 | €606,820 | €520,539 | -€86,281 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,075 | €72,563 | +€489 | +0.7% |
| Other operating charges | 640/8 | €27,264 | €18,059 | -€9,205 | -33.8% |
| Gross operating margin | 9900 | €123,046 | €85,348 | -€37,698 | -30.6% |
| Operating profit (loss) | 9901 | €23,707 | -€5,274 | -€28,981 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,622 | €7,337 | -€285 | -3.7% |
| Recurring financial charges | 65 | €7,622 | €7,337 | -€285 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €16,085 | -€12,612 | -€28,697 | |
| Income taxes | 67/77 | €3,395 | €192 | -€3,202 | -94.3% |
| Profit (loss) for the period | 9904 | €12,691 | -€12,804 | -€25,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,691 | -€12,804 | -€25,495 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.