LARA CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€18,752
down €18,752 (-27.9%), from €67,310 to €48,559
of which Furniture and vehicles: -€16,437
- Receivables within one year -€17,525
down €17,525 (-10.8%), from €162,941 to €145,416
of which Trade receivables: -€9,325
- Trade debts -€27,318
down €27,318 (-75.4%), from €36,218 to €8,900
- Gross operating margin +€7,137
up €7,137 (+153%), from €4,656 to €11,792
- Taxes -€4,294
no longer reported in 2025 (was €4,294)
- Financial income -€3,808
down €3,808 (-26.7%), from €14,258 to €10,450
- Depreciation -€2,911
down €2,911 (-13.4%), from €21,663 to €18,752
- Other operating charges -€530
down €530 (-18.9%), from €2,814 to €2,283
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.
Derived cash bridge
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 | €1,332,588 | €1,303,469 | -€29,119 | -2.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €67,310 | €48,559 | -€18,752 | -27.9% |
| Tangible fixed assets | 22/27 | €67,310 | €48,559 | -€18,752 | -27.9% |
| Land and buildings | 22 | €9,467 | €7,152 | -€2,315 | -24.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €22,375 | €5,939 | -€16,437 | -73.5% |
| Other tangible fixed assets | 26 | €35,468 | €35,468 | = | 0.0% |
| Current assets | 29/58 | €1,265,277 | €1,254,910 | -€10,367 | -0.8% |
| Amounts receivable after more than one year | 29 | €1,100,000 | €1,100,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,100,000 | €1,100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €162,941 | €145,416 | -€17,525 | -10.8% |
| Trade receivables | 40 | €51,400 | €42,075 | -€9,325 | -18.1% |
| Other amounts receivable | 41 | €111,541 | €103,341 | -€8,200 | -7.4% |
| Cash at bank and in hand | 54/58 | €2,336 | €9,495 | +€7,158 | +306% |
| Total equity and liabilities | 10/49 | €1,332,588 | €1,303,469 | -€29,119 | -2.2% |
| Equity | 10/15 | €1,089,090 | €1,089,797 | +€707 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €366,467 | €366,467 | = | 0.0% |
| Distributable reserves | 133 | €366,467 | €366,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | €702,623 | €703,329 | +€707 | +0.1% |
| Amounts payable | 17/49 | €243,498 | €213,673 | -€29,825 | -12.2% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,498 | €13,673 | -€29,825 | -68.6% |
| Trade debts | 44 | €36,218 | €8,900 | -€27,318 | -75.4% |
| Suppliers | 440/4 | €36,218 | €8,900 | -€27,318 | -75.4% |
| Taxes, remuneration and social security | 45 | €7,280 | €4,773 | -€2,508 | -34.4% |
| Taxes | 450/3 | €5,680 | €3,773 | -€1,908 | -33.6% |
| Remuneration and social security | 454/9 | €1,600 | €1,000 | -€600 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,663 | €18,752 | -€2,911 | -13.4% |
| Other operating charges | 640/8 | €2,814 | €2,283 | -€530 | -18.9% |
| Gross operating margin | 9900 | €4,656 | €11,792 | +€7,137 | +153% |
| Operating profit (loss) | 9901 | -€19,821 | -€9,243 | +€10,579 | +53.4% |
| Financial income | 75/76B | €14,258 | €10,450 | -€3,808 | -26.7% |
| Recurring financial income | 75 | €14,258 | €10,450 | -€3,808 | -26.7% |
| Financial charges | 65/66B | €974 | €501 | -€473 | -48.6% |
| Recurring financial charges | 65 | €974 | €501 | -€473 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,538 | €707 | +€7,244 | |
| Income taxes | 67/77 | €4,294 | - | -€4,294 | |
| Profit (loss) for the period | 9904 | -€10,831 | €707 | +€11,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,831 | €707 | +€11,538 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.