Lara C.: 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 C.
Largest movements
- Receivables within one year -€8,125
down €8,125 (-96.3%), from €8,440 to €315
of which Trade receivables: -€8,440
- Cash -€5,853
down €5,853 (-67.3%), from €8,694 to €2,841
mainly Net result for the year (-€12,938) and Tax, wage and social debts (-€6,059)
- Tangible fixed assets -€244
down €244 (-38.2%), from €640 to €396
of which Plant, machinery and equipment: -€173
- Profit (loss) carried forward -€12,938
down €12,938 (-68.8%), from -€18,800 to -€31,738
- Tax, wage and social debts -€6,059
down €6,059 (-97.2%), from €6,234 to €174
of which Taxes: -€3,766
- Other debts +€4,779
up €4,779 (+30.0%), from €15,928 to €20,707
- Gross operating margin +€7,559
up €7,559 (+45.2%), from -€16,724 to -€9,165
- Financial charges +€1,365
up €1,365 (+79.6%), from €1,714 to €3,079
- Other operating charges +€237
up €237 (+610%), from €39 to €276
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,774 | €3,551 | -€14,222 | -80.0% |
| Fixed assets | 21/28 | €640 | €396 | -€244 | -38.2% |
| Tangible fixed assets | 22/27 | €640 | €396 | -€244 | -38.2% |
| Plant, machinery and equipment | 23 | €351 | €178 | -€173 | -49.4% |
| Furniture and vehicles | 24 | €289 | €218 | -€71 | -24.5% |
| Current assets | 29/58 | €17,134 | €3,156 | -€13,978 | -81.6% |
| Amounts receivable within one year | 40/41 | €8,440 | €315 | -€8,125 | -96.3% |
| Trade receivables | 40 | €8,440 | - | -€8,440 | |
| Other amounts receivable | 41 | - | €315 | +€315 | |
| Cash at bank and in hand | 54/58 | €8,694 | €2,841 | -€5,853 | -67.3% |
| Total equity and liabilities | 10/49 | €17,774 | €3,551 | -€14,222 | -80.0% |
| Equity | 10/15 | -€5,083 | -€18,022 | -€12,938 | -255% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,717 | €8,717 | = | 0.0% |
| Distributable reserves | 133 | €8,717 | €8,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,800 | -€31,738 | -€12,938 | -68.8% |
| Amounts payable | 17/49 | €22,857 | €21,573 | -€1,284 | -5.6% |
| Amounts payable within one year | 42/48 | €22,857 | €21,573 | -€1,284 | -5.6% |
| Trade debts | 44 | €695 | €692 | -€3 | -0.5% |
| Suppliers | 440/4 | €695 | €692 | -€3 | -0.5% |
| Taxes, remuneration and social security | 45 | €6,234 | €174 | -€6,059 | -97.2% |
| Taxes | 450/3 | €3,940 | €174 | -€3,766 | -95.6% |
| Remuneration and social security | 454/9 | €2,293 | - | -€2,293 | |
| Other amounts payable | 47/48 | €15,928 | €20,707 | +€4,779 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €244 | +€10 | +4.1% |
| Other operating charges | 640/8 | €39 | €276 | +€237 | +610% |
| Gross operating margin | 9900 | -€16,724 | -€9,165 | +€7,559 | +45.2% |
| Operating profit (loss) | 9901 | -€16,997 | -€9,685 | +€7,312 | +43.0% |
| Financial charges | 65/66B | €1,714 | €3,079 | +€1,365 | +79.6% |
| Recurring financial charges | 65 | €1,714 | €3,079 | +€1,365 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,712 | -€12,764 | +€5,948 | +31.8% |
| Income taxes | 67/77 | €88 | €174 | +€86 | +97.7% |
| Profit (loss) for the period | 9904 | -€18,800 | -€12,938 | +€5,861 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,800 | -€12,938 | +€5,861 | +31.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.