LAAR CENTER: 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.
LAAR CENTER
Largest movements
- Deferred charges and accrued income +€4,620
new in 2025: €4,620
- Tangible fixed assets +€4,109
up €4,109 (+5.3%), from €77,274 to €81,384
of which Land and buildings: +€8,440
- Receivables within one year -€1,138
down €1,138 (-100.0%), from €1,138 to €0
- Profit (loss) carried forward +€6,394
up €6,394 (+12.6%), from €50,919 to €57,313
- Other debts +€1,444
up €1,444 (+16.5%), from €8,726 to €10,170
- Tax, wage and social debts +€1,301
up €1,301 (+449.1%), from €290 to €1,590
- Gross operating margin -€3,999
down €3,999 (-19.3%), from €20,738 to €16,739
- Depreciation -€2,631
down €2,631 (-33.6%), from €7,839 to €5,207
- Taxes +€1,011
up €1,011 (+349.1%), from €290 to €1,301
- Other operating charges -€473
down €473 (-11.4%), from €4,159 to €3,686
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 | €81,482 | €89,850 | +€8,368 | +10.3% |
| Fixed assets | 21/28 | €77,316 | €81,426 | +€4,109 | +5.3% |
| Tangible fixed assets | 22/27 | €77,274 | €81,384 | +€4,109 | +5.3% |
| Land and buildings | 22 | €72,944 | €81,384 | +€8,440 | +11.6% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €4,330 | - | -€4,330 | |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €4,166 | €8,425 | +€4,258 | +102.2% |
| Amounts receivable within one year | 40/41 | €1,138 | €0 | -€1,138 | -100.0% |
| Other amounts receivable | 41 | €1,138 | €0 | -€1,138 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,028 | €3,804 | +€776 | +25.6% |
| Deferred charges and accrued income | 490/1 | - | €4,620 | +€4,620 | |
| Total equity and liabilities | 10/49 | €81,482 | €89,850 | +€8,368 | +10.3% |
| Equity | 10/15 | €71,370 | €77,764 | +€6,394 | +9.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,919 | €57,313 | +€6,394 | +12.6% |
| Amounts payable | 17/49 | €10,112 | €12,086 | +€1,974 | +19.5% |
| Amounts payable within one year | 42/48 | €10,024 | €12,086 | +€2,062 | +20.6% |
| Trade debts | 44 | €1,008 | €325 | -€683 | -67.8% |
| Suppliers | 440/4 | €1,008 | €325 | -€683 | -67.8% |
| Taxes, remuneration and social security | 45 | €290 | €1,590 | +€1,301 | +449.1% |
| Taxes | 450/3 | €290 | €1,590 | +€1,301 | +449.1% |
| Other amounts payable | 47/48 | €8,726 | €10,170 | +€1,444 | +16.5% |
| Accrued charges and deferred income | 492/3 | €88 | €0 | -€88 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,839 | €5,207 | -€2,631 | -33.6% |
| Other operating charges | 640/8 | €4,159 | €3,686 | -€473 | -11.4% |
| Gross operating margin | 9900 | €20,738 | €16,739 | -€3,999 | -19.3% |
| Operating profit (loss) | 9901 | €8,740 | €7,845 | -€895 | -10.2% |
| Financial charges | 65/66B | €139 | €150 | +€11 | +7.7% |
| Recurring financial charges | 65 | €139 | €150 | +€11 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €8,601 | €7,695 | -€906 | -10.5% |
| Income taxes | 67/77 | €290 | €1,301 | +€1,011 | +349.1% |
| Profit (loss) for the period | 9904 | €8,311 | €6,394 | -€1,917 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,311 | €6,394 | -€1,917 | -23.1% |
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 11 October 2026 via checked.be.