Dr. Lara Crapé: 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.
Dr. Lara Crapé
Largest movements
- Cash -€104,986
down €104,986 (-25.2%), from €416,053 to €311,066
mainly Contributions, distributions and other (-€575,000) and Tax, wage and social debts (-€10,475)
- Tangible fixed assets -€14,214
down €14,214 (-69.0%), from €20,599 to €6,386
of which Furniture and vehicles: -€9,004
- Receivables within one year +€5,352
new in 2025: €5,352
of which Other amounts receivable: +€4,975
- Reserves -€405,310
down €405,310 (-99.3%), from €408,249 to €2,939
- Other debts +€303,440
up €303,440 (+2,263%), from €13,406 to €316,846
- Tax, wage and social debts -€10,475
no longer reported in 2025 (was €10,475)
- Gross operating margin +€5,359
up €5,359 (+2.3%), from €230,108 to €235,467
- Financial income -€5,296
no longer reported in 2025 (was €5,296)
- Taxes -€2,400
down €2,400 (-4.5%), from €53,909 to €51,509
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 | €438,733 | €325,267 | -€113,466 | -25.9% |
| Fixed assets | 21/28 | €20,599 | €6,386 | -€14,214 | -69.0% |
| Tangible fixed assets | 22/27 | €20,599 | €6,386 | -€14,214 | -69.0% |
| Plant, machinery and equipment | 23 | €11,595 | €6,386 | -€5,210 | -44.9% |
| Furniture and vehicles | 24 | €9,004 | - | -€9,004 | |
| Current assets | 29/58 | €418,134 | €318,881 | -€99,253 | -23.7% |
| Amounts receivable within one year | 40/41 | - | €5,352 | +€5,352 | |
| Trade receivables | 40 | - | €377 | +€377 | |
| Other amounts receivable | 41 | - | €4,975 | +€4,975 | |
| Cash at bank and in hand | 54/58 | €416,053 | €311,066 | -€104,986 | -25.2% |
| Deferred charges and accrued income | 490/1 | €2,081 | €2,463 | +€382 | +18.4% |
| Total equity and liabilities | 10/49 | €438,733 | €325,267 | -€113,466 | -25.9% |
| Equity | 10/15 | €413,249 | €7,939 | -€405,310 | -98.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €408,249 | €2,939 | -€405,310 | -99.3% |
| Distributable reserves | 133 | €408,249 | €2,939 | -€405,310 | -99.3% |
| Amounts payable | 17/49 | €25,484 | €317,328 | +€291,844 | +1,145% |
| Amounts payable within one year | 42/48 | €25,484 | €317,328 | +€291,844 | +1,145% |
| Trade debts | 44 | €1,603 | €482 | -€1,121 | -69.9% |
| Suppliers | 440/4 | €1,603 | €482 | -€1,121 | -69.9% |
| Taxes, remuneration and social security | 45 | €10,475 | - | -€10,475 | |
| Taxes | 450/3 | €10,475 | - | -€10,475 | |
| Other amounts payable | 47/48 | €13,406 | €316,846 | +€303,440 | +2,263% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,972 | €14,214 | +€241 | +1.7% |
| Gross operating margin | 9900 | €230,108 | €235,467 | +€5,359 | +2.3% |
| Operating profit (loss) | 9901 | €216,136 | €221,253 | +€5,118 | +2.4% |
| Financial income | 75/76B | €5,296 | - | -€5,296 | |
| Recurring financial income | 75 | €5,296 | - | -€5,296 | |
| Financial charges | 65/66B | €53 | €54 | +€2 | +2.9% |
| Recurring financial charges | 65 | €53 | €54 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €221,379 | €221,199 | -€180 | -0.1% |
| Income taxes | 67/77 | €53,909 | €51,509 | -€2,400 | -4.5% |
| Profit (loss) for the period | 9904 | €167,470 | €169,690 | +€2,220 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €167,470 | €169,690 | +€2,220 | +1.3% |
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.