Lautrec Gent: 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.
Lautrec Gent
Largest movements
- Cash +€3,311
up €3,311 (+117%), from €2,835 to €6,146
mainly Trade debts (+€4,885) and Net result for the year (+€3,461)
- Receivables within one year -€2,604
down €2,604 (-10.8%), from €24,188 to €21,584
- Debts after one year -€6,348
down €6,348 (-92.2%), from €6,882 to €534
- Trade debts +€4,885
up €4,885 (+344%), from €1,421 to €6,306
- Reserves +€3,461
up €3,461 (+4.6%), from €75,764 to €79,225
of which Distributable reserves: +€3,461
- Other debts -€2,439
down €2,439 (-64.0%), from €3,812 to €1,373
- Gross operating margin +€4,628
up €4,628 (+287%), from €1,613 to €6,241
- Taxes +€1,598
up €1,598 (+9,400%), from €17 to €1,615
- Financial charges -€376
down €376 (-39.7%), from €948 to €572
- Depreciation -€207
down €207 (-72.1%), from €287 to €80
- Other operating charges +€145
up €145 (+27.6%), from €525 to €670
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.
Derived cash bridge
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 | €99,703 | €100,330 | +€627 | +0.6% |
| Fixed assets | 21/28 | €72,680 | €72,600 | -€80 | -0.1% |
| Tangible fixed assets | 22/27 | €80 | - | -€80 | |
| Furniture and vehicles | 24 | €80 | - | -€80 | |
| Financial fixed assets | 28 | €72,600 | €72,600 | = | 0.0% |
| Current assets | 29/58 | €27,023 | €27,730 | +€707 | +2.6% |
| Amounts receivable within one year | 40/41 | €24,188 | €21,584 | -€2,604 | -10.8% |
| Other amounts receivable | 41 | €24,188 | €21,584 | -€2,604 | -10.8% |
| Cash at bank and in hand | 54/58 | €2,835 | €6,146 | +€3,311 | +117% |
| Total equity and liabilities | 10/49 | €99,703 | €100,330 | +€627 | +0.6% |
| Equity | 10/15 | €80,764 | €84,225 | +€3,461 | +4.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,764 | €79,225 | +€3,461 | +4.6% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €75,264 | €78,725 | +€3,461 | +4.6% |
| Amounts payable | 17/49 | €18,939 | €16,105 | -€2,834 | -15.0% |
| Amounts payable after more than one year | 17 | €6,882 | €534 | -€6,348 | -92.2% |
| Financial debts | 170/4 | €6,882 | €534 | -€6,348 | -92.2% |
| Amounts payable within one year | 42/48 | €12,057 | €15,571 | +€3,514 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €6,224 | €6,347 | +€123 | +2.0% |
| Trade debts | 44 | €1,421 | €6,306 | +€4,885 | +344% |
| Suppliers | 440/4 | €1,421 | €6,306 | +€4,885 | +344% |
| Taxes, remuneration and social security | 45 | €600 | €1,545 | +€945 | +158% |
| Taxes | 450/3 | €600 | €1,545 | +€945 | +158% |
| Other amounts payable | 47/48 | €3,812 | €1,373 | -€2,439 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €80 | -€207 | -72.1% |
| Other operating charges | 640/8 | €525 | €670 | +€145 | +27.6% |
| Gross operating margin | 9900 | €1,613 | €6,241 | +€4,628 | +287% |
| Operating profit (loss) | 9901 | €801 | €5,491 | +€4,690 | +586% |
| Financial income | 75/76B | €214 | €157 | -€57 | -26.6% |
| Recurring financial income | 75 | €214 | €157 | -€57 | -26.6% |
| Financial charges | 65/66B | €948 | €572 | -€376 | -39.7% |
| Recurring financial charges | 65 | €948 | €572 | -€376 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €67 | €5,076 | +€5,009 | +7,476% |
| Income taxes | 67/77 | €17 | €1,615 | +€1,598 | +9,400% |
| Profit (loss) for the period | 9904 | €50 | €3,461 | +€3,411 | +6,822% |
| Profit (loss) for the period to be appropriated | 9905 | €50 | €3,461 | +€3,411 | +6,822% |
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 26 October 2026 via checked.be.