LAAROUSSI: 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.
LAAROUSSI
Largest movements
- Cash -€94,599
down €94,599 (-96.6%), from €97,904 to €3,305
mainly Receivables within one year (-€54,931) and Net result for the year (-€27,167)
- Receivables within one year +€54,931
up €54,931 (+1226.2%), from €4,480 to €59,411
of which Other amounts receivable: +€54,874
- Profit (loss) carried forward -€27,167
down €27,167 (-32.0%), from €84,831 to €57,663
- Trade debts -€12,518
down €12,518 (-99.6%), from €12,570 to €52
- Gross operating margin -€80,667
down €80,667, from €56,216 to -€24,451
- Taxes -€11,071
no longer reported in 2025 (was €11,071)
- Financial charges -€1,381
down €1,381 (-37.3%), from €3,707 to €2,326
- Financial income +€966
up €966 (+6576.0%), from €15 to €981
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 | €102,403 | €62,716 | -€39,687 | -38.8% |
| Current assets | 29/58 | €102,403 | €62,716 | -€39,687 | -38.8% |
| Amounts receivable within one year | 40/41 | €4,480 | €59,411 | +€54,931 | +1226.2% |
| Trade receivables | 40 | - | €58 | +€58 | |
| Other amounts receivable | 41 | €4,480 | €59,353 | +€54,874 | +1224.9% |
| Cash at bank and in hand | 54/58 | €97,904 | €3,305 | -€94,599 | -96.6% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €102,403 | €62,716 | -€39,687 | -38.8% |
| Equity | 10/15 | €89,831 | €62,663 | -€27,167 | -30.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,831 | €57,663 | -€27,167 | -32.0% |
| Amounts payable | 17/49 | €12,572 | €52 | -€12,520 | -99.6% |
| Amounts payable within one year | 42/48 | €12,572 | €52 | -€12,520 | -99.6% |
| Trade debts | 44 | €12,570 | €52 | -€12,518 | -99.6% |
| Suppliers | 440/4 | €12,570 | €52 | -€12,518 | -99.6% |
| Other amounts payable | 47/48 | €2 | - | -€2 | |
| Non-recurring operating income | 76A | €332 | - | -€332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | - | -€425 | |
| Other operating charges | 640/8 | €1,284 | €1,371 | +€87 | +6.8% |
| Gross operating margin | 9900 | €56,216 | -€24,451 | -€80,667 | |
| Operating profit (loss) | 9901 | €54,507 | -€25,822 | -€80,330 | |
| Financial income | 75/76B | €15 | €981 | +€966 | +6576.0% |
| Recurring financial income | 75 | €15 | €981 | +€966 | +6576.0% |
| Financial charges | 65/66B | €3,707 | €2,326 | -€1,381 | -37.3% |
| Recurring financial charges | 65 | €3,707 | €2,326 | -€1,381 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €50,815 | -€27,167 | -€77,983 | |
| Income taxes | 67/77 | €11,071 | - | -€11,071 | |
| Profit (loss) for the period | 9904 | €39,744 | -€27,167 | -€66,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,744 | -€27,167 | -€66,911 |
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.