LAUTRIE CONSULTING: 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.
LAUTRIE CONSULTING
Largest movements
- Receivables within one year -€26,812
down €26,812 (-67.8%), from €39,565 to €12,753
of which Other amounts receivable: -€26,812
- Cash -€9,720
down €9,720 (-14.8%), from €65,629 to €55,909
mainly Contributions, distributions and other (-€85,508) and Investment in fixed assets (net) (-€4,809)
- Tangible fixed assets +€3,383
up €3,383 (+901%), from €375 to €3,758
- Reserves -€56,155
down €56,155 (-65.7%), from €85,508 to €29,354
- Tax, wage and social debts +€16,168
up €16,168 (+86.8%), from €18,619 to €34,786
of which Taxes: +€18,592
- Other debts +€6,499
new in 2025: €6,499
- Gross operating margin -€1,849
down €1,849 (-4.2%), from €44,518 to €42,669
- Depreciation +€1,247
up €1,247 (+693%), from €180 to €1,426
- Staff costs +€451
no longer reported in 2025 (was -€451)
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 | €105,905 | €72,829 | -€33,076 | -31.2% |
| Fixed assets | 21/28 | €375 | €3,758 | +€3,383 | +901% |
| Tangible fixed assets | 22/27 | €375 | €3,758 | +€3,383 | +901% |
| Furniture and vehicles | 24 | €375 | €3,758 | +€3,383 | +901% |
| Current assets | 29/58 | €105,530 | €69,071 | -€36,459 | -34.5% |
| Amounts receivable within one year | 40/41 | €39,565 | €12,753 | -€26,812 | -67.8% |
| Trade receivables | 40 | €12,753 | €12,753 | = | 0.0% |
| Other amounts receivable | 41 | €26,812 | - | -€26,812 | |
| Cash at bank and in hand | 54/58 | €65,629 | €55,909 | -€9,720 | -14.8% |
| Deferred charges and accrued income | 490/1 | €335 | €408 | +€73 | +21.8% |
| Total equity and liabilities | 10/49 | €105,905 | €72,829 | -€33,076 | -31.2% |
| Equity | 10/15 | €87,027 | €30,854 | -€56,173 | -64.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €85,508 | €29,354 | -€56,155 | -65.7% |
| Distributable reserves | 133 | €85,508 | €29,354 | -€56,155 | -65.7% |
| Profit (loss) carried forward | 14 | €19 | - | -€19 | |
| Amounts payable | 17/49 | €18,879 | €41,975 | +€23,097 | +122% |
| Amounts payable within one year | 42/48 | €18,879 | €41,975 | +€23,097 | +122% |
| Trade debts | 44 | €260 | €691 | +€431 | +166% |
| Suppliers | 440/4 | €260 | €691 | +€431 | +166% |
| Taxes, remuneration and social security | 45 | €18,619 | €34,786 | +€16,168 | +86.8% |
| Taxes | 450/3 | €14,903 | €33,495 | +€18,592 | +125% |
| Remuneration and social security | 454/9 | €3,716 | €1,291 | -€2,424 | -65.3% |
| Other amounts payable | 47/48 | - | €6,499 | +€6,499 | |
| Remuneration, social security and pensions | 62 | -€451 | - | +€451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €1,426 | +€1,247 | +693% |
| Other operating charges | 640/8 | €1,124 | €843 | -€281 | -25.0% |
| Non-recurring operating charges | 66A | - | €269 | +€269 | |
| Gross operating margin | 9900 | €44,518 | €42,669 | -€1,849 | -4.2% |
| Operating profit (loss) | 9901 | €43,666 | €40,132 | -€3,534 | -8.1% |
| Financial charges | 65/66B | €1,666 | €1,633 | -€33 | -2.0% |
| Recurring financial charges | 65 | €1,666 | €1,633 | -€33 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €42,000 | €38,499 | -€3,501 | -8.3% |
| Income taxes | 67/77 | €9,376 | €9,164 | -€212 | -2.3% |
| Profit (loss) for the period | 9904 | €32,624 | €29,335 | -€3,289 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,624 | €29,335 | -€3,289 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.