LARA DISTRIBUTION: 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 DISTRIBUTION
Largest movements
- Tangible fixed assets -€4,100
down €4,100 (-31.8%), from €12,895 to €8,795
- Receivables within one year +€3,407
up €3,407 (+1261.1%), from €270 to €3,677
of which Trade receivables: +€3,487
- Stocks and contracts -€687
down €687 (-4.7%), from €14,710 to €14,024
- Profit (loss) carried forward -€12,887
down €12,887 (-25.3%), from -€50,874 to -€63,761
- Other debts +€11,591
up €11,591 (+16.1%), from €71,814 to €83,404
- Other operating charges +€623
up €623 (+31.7%), from €1,966 to €2,589
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 | €30,982 | €29,936 | -€1,046 | -3.4% |
| Fixed assets | 21/28 | €15,598 | €11,498 | -€4,100 | -26.3% |
| Tangible fixed assets | 22/27 | €12,895 | €8,795 | -€4,100 | -31.8% |
| Furniture and vehicles | 24 | €12,895 | €8,795 | -€4,100 | -31.8% |
| Financial fixed assets | 28 | €2,703 | €2,703 | = | 0.0% |
| Current assets | 29/58 | €15,383 | €18,438 | +€3,054 | +19.9% |
| Stocks and contracts in progress | 3 | €14,710 | €14,024 | -€687 | -4.7% |
| Stocks | 30/36 | €14,710 | €14,024 | -€687 | -4.7% |
| Amounts receivable within one year | 40/41 | €270 | €3,677 | +€3,407 | +1261.1% |
| Trade receivables | 40 | - | €3,487 | +€3,487 | |
| Other amounts receivable | 41 | €270 | €189 | -€81 | -29.9% |
| Cash at bank and in hand | 54/58 | €68 | €344 | +€276 | +406.3% |
| Deferred charges and accrued income | 490/1 | €335 | €393 | +€58 | +17.3% |
| Total equity and liabilities | 10/49 | €30,982 | €29,936 | -€1,046 | -3.4% |
| Equity | 10/15 | -€42,874 | -€55,761 | -€12,887 | -30.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,874 | -€63,761 | -€12,887 | -25.3% |
| Amounts payable | 17/49 | €73,856 | €85,697 | +€11,841 | +16.0% |
| Amounts payable within one year | 42/48 | €73,856 | €85,697 | +€11,841 | +16.0% |
| Trade debts | 44 | €972 | €1,223 | +€250 | +25.7% |
| Suppliers | 440/4 | €972 | €1,223 | +€250 | +25.7% |
| Taxes, remuneration and social security | 45 | €1,070 | €1,070 | = | 0.0% |
| Taxes | 450/3 | €1,070 | €1,070 | = | 0.0% |
| Other amounts payable | 47/48 | €71,814 | €83,404 | +€11,591 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,100 | €4,100 | = | 0.0% |
| Other operating charges | 640/8 | €1,966 | €2,589 | +€623 | +31.7% |
| Gross operating margin | 9900 | -€6,161 | -€6,122 | +€39 | +0.6% |
| Operating profit (loss) | 9901 | -€12,227 | -€12,810 | -€584 | -4.8% |
| Financial charges | 65/66B | €68 | €76 | +€8 | +11.7% |
| Recurring financial charges | 65 | €68 | €76 | +€8 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,295 | -€12,887 | -€592 | -4.8% |
| Profit (loss) for the period | 9904 | -€12,295 | -€12,887 | -€592 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,295 | -€12,887 | -€592 | -4.8% |
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 10 October 2026 via checked.be.