LAR TRANS: 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.
LAR TRANS
Largest movements
- Receivables within one year +€45
up €45 (+2.8%), from €1,608 to €1,653
- Other debts +€630
up €630 (+116.3%), from €541 to €1,171
- Trade debts -€242
down €242 (-0.4%), from €56,891 to €56,649
- Profit (loss) carried forward -€220
down €220 (-0.3%), from -€64,298 to -€64,517
- Short-term financial debts -€116
down €116 (-100.0%), from €116 to €0
- Financial charges -€315
down €315 (-94.2%), from €334 to €20
- Other operating charges -€197
down €197 (-100.0%), from €197 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,608 | €1,653 | +€45 | +2.8% |
| Current assets | 29/58 | €1,608 | €1,653 | +€45 | +2.8% |
| Amounts receivable within one year | 40/41 | €1,608 | €1,653 | +€45 | +2.8% |
| Other amounts receivable | 41 | €1,608 | €1,653 | +€45 | +2.8% |
| Total equity and liabilities | 10/49 | €1,608 | €1,653 | +€45 | +2.8% |
| Equity | 10/15 | -€55,948 | -€56,167 | -€220 | -0.4% |
| Contributions | 10/11 | €8,350 | €8,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,298 | -€64,517 | -€220 | -0.3% |
| Amounts payable | 17/49 | €57,556 | €57,820 | +€264 | +0.5% |
| Amounts payable within one year | 42/48 | €57,549 | €57,820 | +€271 | +0.5% |
| Financial debts | 43 | €116 | €0 | -€116 | -100.0% |
| Credit institutions | 430/8 | €116 | €0 | -€116 | -100.0% |
| Trade debts | 44 | €56,891 | €56,649 | -€242 | -0.4% |
| Suppliers | 440/4 | €56,891 | €56,649 | -€242 | -0.4% |
| Other amounts payable | 47/48 | €541 | €1,171 | +€630 | +116.3% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100.0% |
| Other operating charges | 640/8 | €197 | €0 | -€197 | -100.0% |
| Gross operating margin | 9900 | -€200 | -€200 | = | 0.0% |
| Operating profit (loss) | 9901 | -€397 | -€200 | +€197 | +49.7% |
| Financial charges | 65/66B | €334 | €20 | -€315 | -94.2% |
| Recurring financial charges | 65 | €334 | €20 | -€315 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | -€732 | -€220 | +€512 | +70.0% |
| Profit (loss) for the period | 9904 | -€732 | -€220 | +€512 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€732 | -€220 | +€512 | +70.0% |
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 8 October 2026 via checked.be.