LARA ALLOUNI: what changed
What changed
LARA ALLOUNI
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€47,102
2024 · €52,882-€5,780
Equity
€216,117
2024 · €169,015+€47,102
Cash
€236,047
2024 · €183,525+€52,522
Balance sheet total
€243,175
2024 · €192,647+€50,528
Largest movements
Assets
- Cash +€52,522
up €52,522 (+28.6%), from €183,525 to €236,047
mainly Net result for the year (+€47,102) and Tax, wage and social debts (+€3,176)
Equity and liabilities
- Reserves +€47,102
up €47,102 (+27.9%), from €169,014 to €216,116
- Tax, wage and social debts +€3,176
up €3,176 (+16.2%), from €19,558 to €22,734
Income statement
- Gross operating margin -€8,677
down €8,677 (-11.5%), from €75,659 to €66,981
- Taxes -€1,956
down €1,956 (-9.7%), from €20,163 to €18,207
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€52,882
Gross operating margin
-€8,677
Depreciation
+€325
Other operating charges
+€484
Other operating items
+€6
Financial income
+€77
Financial charges
+€50
Taxes
+€1,956
Result 2025
€47,102
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€52,522
Investment
€0
Financing
€0
Cash 2024
€183,525
From operations (derived)
+€52,522
Net result for the year
+€47,102
Depreciation
+€163
Receivables within one year
+€1,862
Deferred charges and accrued income
-€31
Trade debts
+€1,108
Tax, wage and social debts
+€3,176
Other debts
-€859
Cash 2025
€236,047
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,647 | €243,175 | +€50,528 | +26.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,746 | €4,583 | -€163 | -3.4% |
| Tangible fixed assets | 22/27 | €4,746 | €4,583 | -€163 | -3.4% |
| Land and buildings | 22 | €4,746 | €4,583 | -€163 | -3.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €187,901 | €238,592 | +€50,691 | +27.0% |
| Amounts receivable within one year | 40/41 | €4,376 | €2,515 | -€1,862 | -42.5% |
| Trade receivables | 40 | €180 | - | -€180 | |
| Other amounts receivable | 41 | €4,196 | €2,515 | -€1,681 | -40.1% |
| Cash at bank and in hand | 54/58 | €183,525 | €236,047 | +€52,522 | +28.6% |
| Deferred charges and accrued income | 490/1 | - | €31 | +€31 | |
| Total equity and liabilities | 10/49 | €192,647 | €243,175 | +€50,528 | +26.2% |
| Equity | 10/15 | €169,015 | €216,117 | +€47,102 | +27.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €169,014 | €216,116 | +€47,102 | +27.9% |
| Distributable reserves | 133 | €169,014 | €216,116 | +€47,102 | +27.9% |
| Amounts payable | 17/49 | €23,632 | €27,058 | +€3,426 | +14.5% |
| Amounts payable within one year | 42/48 | €23,632 | €27,058 | +€3,426 | +14.5% |
| Trade debts | 44 | €3,215 | €4,324 | +€1,108 | +34.5% |
| Suppliers | 440/4 | €3,215 | €4,324 | +€1,108 | +34.5% |
| Taxes, remuneration and social security | 45 | €19,558 | €22,734 | +€3,176 | +16.2% |
| Taxes | 450/3 | €19,558 | €22,734 | +€3,176 | +16.2% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €488 | €163 | -€325 | -66.6% |
| Other operating charges | 640/8 | €884 | €400 | -€484 | -54.8% |
| Non-recurring operating charges | 66A | €6 | - | -€6 | |
| Gross operating margin | 9900 | €75,659 | €66,981 | -€8,677 | -11.5% |
| Operating profit (loss) | 9901 | €74,281 | €66,419 | -€7,862 | -10.6% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €1,236 | €1,187 | -€50 | -4.0% |
| Recurring financial charges | 65 | €1,236 | €1,187 | -€50 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €73,044 | €65,308 | -€7,736 | -10.6% |
| Income taxes | 67/77 | €20,163 | €18,207 | -€1,956 | -9.7% |
| Profit (loss) for the period | 9904 | €52,882 | €47,102 | -€5,780 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,882 | €47,102 | -€5,780 | -10.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.