LARA: 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.
LARA
Largest movements
- Receivables within one year +€44,333
new in 2023: €44,333
- Cash +€16,985
new in 2023: €16,985
mainly Trade debts (+€44,959) and Net result for the year (+€14,035)
- Trade debts +€44,959
new in 2023: €44,959
- Profit (loss) carried forward +€14,035
up €14,035, from -€7,300 to €6,735
- Tax, wage and social debts +€2,324
new in 2023: €2,324
- Purchases and services +€2.2m
new in 2023: €2.2m
- Gross operating margin +€16,954
new in 2023: €16,954
- Financial charges +€2,269
new in 2023: €2,269
- Other operating charges +€650
new in 2023: €650
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €61,318 | +€61,318 | |
| Current assets | 29/58 | - | €61,318 | +€61,318 | |
| Amounts receivable within one year | 40/41 | - | €44,333 | +€44,333 | |
| Trade receivables | 40 | - | €44,333 | +€44,333 | |
| Cash at bank and in hand | 54/58 | - | €16,985 | +€16,985 | |
| Total equity and liabilities | 10/49 | €0 | €61,318 | +€61,318 | |
| Equity | 10/15 | €0 | €14,035 | +€14,035 | |
| Contributions | 10/11 | €7,300 | €7,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,300 | €6,735 | +€14,035 | |
| Amounts payable | 17/49 | - | €47,283 | +€47,283 | |
| Amounts payable within one year | 42/48 | - | €47,283 | +€47,283 | |
| Trade debts | 44 | - | €44,959 | +€44,959 | |
| Suppliers | 440/4 | - | €44,959 | +€44,959 | |
| Taxes, remuneration and social security | 45 | - | €2,324 | +€2,324 | |
| Taxes | 450/3 | - | €2,324 | +€2,324 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,223,502 | +€2.2m | |
| Other operating charges | 640/8 | - | €650 | +€650 | |
| Gross operating margin | 9900 | - | €16,954 | +€16,954 | |
| Operating profit (loss) | 9901 | - | €16,304 | +€16,304 | |
| Financial charges | 65/66B | - | €2,269 | +€2,269 | |
| Recurring financial charges | 65 | - | €2,269 | +€2,269 | |
| Profit (loss) for the period before taxes | 9903 | - | €14,035 | +€14,035 | |
| Profit (loss) for the period | 9904 | - | €14,035 | +€14,035 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €14,035 | +€14,035 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.