HOLDING LARY: 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.
HOLDING LARY
Largest movements
- Receivables within one year +€44,870
up €44,870 (+227%), from €19,786 to €64,656
of which Trade receivables: +€48,755
- Deferred charges and accrued income +€11,053
new in 2025: €11,053
- Tangible fixed assets -€9,067
down €9,067 (-24.0%), from €37,783 to €28,716
- Cash -€5,541
down €5,541 (-80.2%), from €6,910 to €1,370
mainly Receivables within one year (-€44,870) and Deferred charges and accrued income (-€11,053)
- Tax, wage and social debts +€18,110
up €18,110 (+712%), from €2,545 to €20,655
of which Remuneration and social security: +€17,319
- Trade debts +€16,238
up €16,238 (+37.5%), from €43,338 to €59,577
- Other debts +€5,129
up €5,129 (+18.6%), from €27,631 to €32,759
- Profit (loss) carried forward +€1,839
up €1,839 (+93.6%), from €1,965 to €3,804
- Financial charges -€49,209
down €49,209 (-99.9%), from €49,265 to €56
of which Non-recurring financial charges: -€49,212
- Staff costs +€48,564
up €48,564 (+90.7%), from €53,541 to €102,105
- Turnover +€35,694
up €35,694 (+20.7%), from €172,123 to €207,817
- Purchases and services +€24,160
up €24,160 (+35.5%), from €68,050 to €92,211
- Gross operating margin +€11,534
up €11,534 (+11.1%), from €104,073 to €115,607
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 | €78,479 | €119,795 | +€41,316 | +52.6% |
| Fixed assets | 21/28 | €51,783 | €42,716 | -€9,067 | -17.5% |
| Tangible fixed assets | 22/27 | €37,783 | €28,716 | -€9,067 | -24.0% |
| Furniture and vehicles | 24 | €37,783 | €28,716 | -€9,067 | -24.0% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €26,696 | €77,079 | +€50,382 | +189% |
| Amounts receivable within one year | 40/41 | €19,786 | €64,656 | +€44,870 | +227% |
| Trade receivables | 40 | €8,156 | €56,911 | +€48,755 | +598% |
| Other amounts receivable | 41 | €11,630 | €7,745 | -€3,885 | -33.4% |
| Cash at bank and in hand | 54/58 | €6,910 | €1,370 | -€5,541 | -80.2% |
| Deferred charges and accrued income | 490/1 | - | €11,053 | +€11,053 | |
| Total equity and liabilities | 10/49 | €78,479 | €119,795 | +€41,316 | +52.6% |
| Equity | 10/15 | €4,965 | €6,804 | +€1,839 | +37.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,965 | €3,804 | +€1,839 | +93.6% |
| Amounts payable | 17/49 | €73,514 | €112,991 | +€39,477 | +53.7% |
| Amounts payable within one year | 42/48 | €73,514 | €112,991 | +€39,477 | +53.7% |
| Trade debts | 44 | €43,338 | €59,577 | +€16,238 | +37.5% |
| Suppliers | 440/4 | €43,338 | €59,577 | +€16,238 | +37.5% |
| Taxes, remuneration and social security | 45 | €2,545 | €20,655 | +€18,110 | +712% |
| Taxes | 450/3 | €851 | €1,642 | +€791 | +92.9% |
| Remuneration and social security | 454/9 | €1,694 | €19,013 | +€17,319 | +1,023% |
| Other amounts payable | 47/48 | €27,631 | €32,759 | +€5,129 | +18.6% |
| Turnover | 70 | €172,123 | €207,817 | +€35,694 | +20.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,050 | €92,211 | +€24,160 | +35.5% |
| Remuneration, social security and pensions | 62 | €53,541 | €102,105 | +€48,564 | +90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,395 | €9,067 | +€6,672 | +279% |
| Other operating charges | 640/8 | €3,125 | €1,057 | -€2,068 | -66.2% |
| Gross operating margin | 9900 | €104,073 | €115,607 | +€11,534 | +11.1% |
| Operating profit (loss) | 9901 | €45,011 | €3,378 | -€41,634 | -92.5% |
| Financial income | 75/76B | €6,825 | - | -€6,825 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €6,825 | - | -€6,825 | |
| Financial charges | 65/66B | €49,265 | €56 | -€49,209 | -99.9% |
| Recurring financial charges | 65 | €53 | €56 | +€3 | +5.7% |
| Non-recurring financial charges | 66B | €49,212 | - | -€49,212 | |
| Profit (loss) for the period before taxes | 9903 | €2,571 | €3,322 | +€751 | +29.2% |
| Income taxes | 67/77 | €1,205 | €1,483 | +€278 | +23.1% |
| Profit (loss) for the period | 9904 | €1,366 | €1,839 | +€473 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,366 | €1,839 | +€473 | +34.6% |
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.