LAUTUS: 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.
LAUTUS
Largest movements
- Cash +€205
up €205 (+71.0%), from €289 to €494
mainly Other debts (+€8,831)
- Other debts +€8,831
up €8,831 (+336.6%), from €2,623 to €11,454
- Profit (loss) carried forward -€8,577
down €8,577 (-3.0%), from -€290,315 to -€298,891
- Trade debts -€49
down €49 (-5.0%), from €981 to €932
- Financial income -€12,974
no longer reported in 2025 (was €12,974)
- Financial charges -€329
down €329 (-4.6%), from €7,160 to €6,831
- Gross operating margin +€105
up €105 (+8.0%), from -€1,306 to -€1,201
- Other operating charges +€31
up €31 (+6.1%), from €513 to €545
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 | €289 | €494 | +€205 | +71.0% |
| Current assets | 29/58 | €289 | €494 | +€205 | +71.0% |
| Cash at bank and in hand | 54/58 | €289 | €494 | +€205 | +71.0% |
| Total equity and liabilities | 10/49 | €289 | €494 | +€205 | +71.0% |
| Equity | 10/15 | -€198,315 | -€206,891 | -€8,577 | -4.3% |
| Contributions | 10/11 | €92,000 | €92,000 | = | 0.0% |
| Capital | 10 | €92,000 | €92,000 | = | 0.0% |
| Issued capital | 100 | €92,000 | €92,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,315 | -€298,891 | -€8,577 | -3.0% |
| Amounts payable | 17/49 | €198,604 | €207,386 | +€8,782 | +4.4% |
| Amounts payable after more than one year | 17 | €195,000 | €195,000 | = | 0.0% |
| Financial debts | 170/4 | €195,000 | €195,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,604 | €12,386 | +€8,782 | +243.7% |
| Trade debts | 44 | €981 | €932 | -€49 | -5.0% |
| Suppliers | 440/4 | €981 | €932 | -€49 | -5.0% |
| Other amounts payable | 47/48 | €2,623 | €11,454 | +€8,831 | +336.6% |
| Other operating charges | 640/8 | €513 | €545 | +€31 | +6.1% |
| Gross operating margin | 9900 | -€1,306 | -€1,201 | +€105 | +8.0% |
| Operating profit (loss) | 9901 | -€1,819 | -€1,746 | +€73 | +4.0% |
| Financial income | 75/76B | €12,974 | - | -€12,974 | |
| Recurring financial income | 75 | €12,974 | - | -€12,974 | |
| Financial charges | 65/66B | €7,160 | €6,831 | -€329 | -4.6% |
| Recurring financial charges | 65 | €7,160 | €6,831 | -€329 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €3,995 | -€8,577 | -€12,571 | |
| Profit (loss) for the period | 9904 | €3,995 | -€8,577 | -€12,571 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,995 | -€8,577 | -€12,571 |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.