VANNERUM LAURA: 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.
VANNERUM LAURA
Largest movements
- Cash +€16,684
up €16,684 (+12.3%), from €135,695 to €152,379
mainly Other debts (+€191,323) and Net result for the year (+€46,318)
- Receivables within one year -€15,079
down €15,079 (-88.3%), from €17,079 to €2,000
of which Trade receivables: -€14,467
- Deferred charges and accrued income +€7,905
up €7,905 (+121.8%), from €6,490 to €14,395
- Tangible fixed assets -€3,451
down €3,451 (-7.3%), from €47,168 to €43,717
of which Furniture and vehicles: -€9,000
- Other debts +€191,323
up €191,323 (+22272.7%), from €859 to €192,182
- Profit (loss) carried forward -€166,594
down €166,594 (-100.0%), from €166,594 to €0
- Tax, wage and social debts -€12,309
down €12,309 (-89.2%), from €13,794 to €1,485
- Debts after one year -€5,447
down €5,447 (-35.1%), from €15,535 to €10,088
- Financial charges +€4,739
up €4,739 (+427.0%), from €1,110 to €5,849
- Depreciation +€2,496
up €2,496 (+27.0%), from €9,259 to €11,755
- Gross operating margin +€2,304
up €2,304 (+3.1%), from €75,267 to €77,570
- Taxes -€794
down €794 (-5.8%), from €13,794 to €13,000
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 | €206,433 | €212,492 | +€6,059 | +2.9% |
| Fixed assets | 21/28 | €47,168 | €43,717 | -€3,451 | -7.3% |
| Tangible fixed assets | 22/27 | €47,168 | €43,717 | -€3,451 | -7.3% |
| Land and buildings | 22 | €22,905 | €28,454 | +€5,549 | +24.2% |
| Furniture and vehicles | 24 | €24,263 | €15,263 | -€9,000 | -37.1% |
| Current assets | 29/58 | €159,264 | €168,774 | +€9,510 | +6.0% |
| Amounts receivable within one year | 40/41 | €17,079 | €2,000 | -€15,079 | -88.3% |
| Trade receivables | 40 | €14,467 | €0 | -€14,467 | -100.0% |
| Other amounts receivable | 41 | €2,612 | €2,000 | -€612 | -23.4% |
| Cash at bank and in hand | 54/58 | €135,695 | €152,379 | +€16,684 | +12.3% |
| Deferred charges and accrued income | 490/1 | €6,490 | €14,395 | +€7,905 | +121.8% |
| Total equity and liabilities | 10/49 | €206,433 | €212,492 | +€6,059 | +2.9% |
| Equity | 10/15 | €169,594 | €3,000 | -€166,594 | -98.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,594 | €0 | -€166,594 | -100.0% |
| Amounts payable | 17/49 | €36,839 | €209,492 | +€172,653 | +468.7% |
| Amounts payable after more than one year | 17 | €15,535 | €10,088 | -€5,447 | -35.1% |
| Financial debts | 170/4 | €15,535 | €10,088 | -€5,447 | -35.1% |
| Amounts payable within one year | 42/48 | €21,304 | €199,404 | +€178,100 | +836.0% |
| Current portion of amounts payable after more than one year | 42 | €5,228 | €5,447 | +€220 | +4.2% |
| Trade debts | 44 | €1,423 | €290 | -€1,133 | -79.6% |
| Suppliers | 440/4 | €1,423 | €290 | -€1,133 | -79.6% |
| Taxes, remuneration and social security | 45 | €13,794 | €1,485 | -€12,309 | -89.2% |
| Taxes | 450/3 | €13,794 | €1,485 | -€12,309 | -89.2% |
| Other amounts payable | 47/48 | €859 | €192,182 | +€191,323 | +22272.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,259 | €11,755 | +€2,496 | +27.0% |
| Other operating charges | 640/8 | €244 | €649 | +€405 | +166.2% |
| Gross operating margin | 9900 | €75,267 | €77,570 | +€2,304 | +3.1% |
| Operating profit (loss) | 9901 | €65,764 | €65,166 | -€598 | -0.9% |
| Financial income | 75/76B | €343 | €0 | -€343 | -100.0% |
| Recurring financial income | 75 | €343 | €0 | -€343 | -100.0% |
| Financial charges | 65/66B | €1,110 | €5,849 | +€4,739 | +427.0% |
| Recurring financial charges | 65 | €1,110 | €5,849 | +€4,739 | +427.0% |
| Profit (loss) for the period before taxes | 9903 | €64,997 | €59,317 | -€5,680 | -8.7% |
| Income taxes | 67/77 | €13,794 | €13,000 | -€794 | -5.8% |
| Profit (loss) for the period | 9904 | €51,203 | €46,318 | -€4,885 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,203 | €46,318 | -€4,885 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.