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
- Cash +€112,627
up €112,627 (+211.5%), from €53,257 to €165,884
mainly Net result for the year (+€87,940) and Tax, wage and social debts (+€57,632)
- Tangible fixed assets +€48,085
up €48,085 (+685.9%), from €7,011 to €55,096
of which Furniture and vehicles: +€48,784
- Receivables within one year +€32,388
new in 2025: €32,388
of which Trade receivables: +€20,810
- Profit (loss) carried forward +€87,940
up €87,940 (+408.1%), from €21,551 to €109,491
- Tax, wage and social debts +€57,632
up €57,632 (+305.4%), from €18,870 to €76,502
of which Taxes: +€43,133
- Accrued charges and deferred income +€52,249
up €52,249 (+524.4%), from €9,964 to €62,213
- Other debts -€2,925
down €2,925 (-94.8%), from €3,087 to €162
- Gross operating margin +€124,157
up €124,157 (+339.7%), from €36,545 to €160,702
- Staff costs +€34,115
up €34,115 (+1198.3%), from €2,847 to €36,962
- Taxes +€17,420
up €17,420 (+317.0%), from €5,495 to €22,915
- Financial charges +€2,973
up €2,973 (+118.3%), from €2,514 to €5,487
- Depreciation +€2,622
up €2,622 (+424.3%), from €618 to €3,240
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 | €61,768 | €254,868 | +€193,100 | +312.6% |
| Fixed assets | 21/28 | €8,511 | €56,596 | +€48,085 | +565.0% |
| Tangible fixed assets | 22/27 | €7,011 | €55,096 | +€48,085 | +685.9% |
| Plant, machinery and equipment | 23 | €3,525 | €2,826 | -€699 | -19.8% |
| Furniture and vehicles | 24 | €3,486 | €52,270 | +€48,784 | +1399.4% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €53,257 | €198,272 | +€145,015 | +272.3% |
| Amounts receivable within one year | 40/41 | - | €32,388 | +€32,388 | |
| Trade receivables | 40 | - | €20,810 | +€20,810 | |
| Other amounts receivable | 41 | - | €11,578 | +€11,578 | |
| Cash at bank and in hand | 54/58 | €53,257 | €165,884 | +€112,627 | +211.5% |
| Total equity and liabilities | 10/49 | €61,768 | €254,868 | +€193,100 | +312.6% |
| Equity | 10/15 | €23,051 | €110,991 | +€87,940 | +381.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,551 | €109,491 | +€87,940 | +408.1% |
| Amounts payable | 17/49 | €38,717 | €143,877 | +€105,160 | +271.6% |
| Amounts payable within one year | 42/48 | €28,753 | €81,664 | +€52,911 | +184.0% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €1,796 | - | -€1,796 | |
| Suppliers | 440/4 | €1,796 | - | -€1,796 | |
| Taxes, remuneration and social security | 45 | €18,870 | €76,502 | +€57,632 | +305.4% |
| Taxes | 450/3 | €17,590 | €60,723 | +€43,133 | +245.2% |
| Remuneration and social security | 454/9 | €1,280 | €15,779 | +€14,499 | +1132.7% |
| Other amounts payable | 47/48 | €3,087 | €162 | -€2,925 | -94.8% |
| Accrued charges and deferred income | 492/3 | €9,964 | €62,213 | +€52,249 | +524.4% |
| Remuneration, social security and pensions | 62 | €2,847 | €36,962 | +€34,115 | +1198.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €3,240 | +€2,622 | +424.3% |
| Other operating charges | 640/8 | €3,541 | €4,239 | +€698 | +19.7% |
| Gross operating margin | 9900 | €36,545 | €160,702 | +€124,157 | +339.7% |
| Operating profit (loss) | 9901 | €29,539 | €116,261 | +€86,722 | +293.6% |
| Financial income | 75/76B | €21 | €81 | +€60 | +285.7% |
| Recurring financial income | 75 | €21 | €81 | +€60 | +285.7% |
| Financial charges | 65/66B | €2,514 | €5,487 | +€2,973 | +118.3% |
| Recurring financial charges | 65 | €2,514 | €5,487 | +€2,973 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | €27,046 | €110,855 | +€83,809 | +309.9% |
| Income taxes | 67/77 | €5,495 | €22,915 | +€17,420 | +317.0% |
| Profit (loss) for the period | 9904 | €21,551 | €87,940 | +€66,389 | +308.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,551 | €87,940 | +€66,389 | +308.1% |
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 12 October 2026 via checked.be.