LARA KAAN: 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 KAAN
Largest movements
- Stocks and contracts +€24,750
up €24,750 (+26.0%), from €95,250 to €120,000
- Cash +€17,031
up €17,031 (+49.5%), from €34,393 to €51,424
mainly Trade debts (+€32,242) and Net result for the year (+€12,274)
- Receivables within one year -€7,513
down €7,513 (-13.6%), from €55,299 to €47,786
of which Other amounts receivable: -€9,422
- Trade debts +€32,242
up €32,242 (+65.5%), from €49,210 to €81,452
- Tax, wage and social debts -€11,253
down €11,253 (-36.2%), from €31,095 to €19,843
of which Taxes: -€8,803
- Other debts +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€2,274
up €2,274 (+2.4%), from €93,567 to €95,842
- Gross operating margin -€26,770
down €26,770 (-54.0%), from €49,565 to €22,794
- Taxes -€9,421
down €9,421 (-73.9%), from €12,753 to €3,332
- Financial income -€2,802
down €2,802 (-100.0%), from €2,802 to €0
- Staff costs -€2,016
down €2,016 (-86.6%), from €2,327 to €311
- Financial charges +€1,990
up €1,990 (+215%), from €926 to €2,916
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 | €190,673 | €223,936 | +€33,264 | +17.4% |
| Fixed assets | 21/28 | €4,945 | €4,727 | -€218 | -4.4% |
| Tangible fixed assets | 22/27 | €4,945 | €4,727 | -€218 | -4.4% |
| Plant, machinery and equipment | 23 | €3,335 | €2,703 | -€632 | -18.9% |
| Furniture and vehicles | 24 | €1,610 | €2,024 | +€413 | +25.7% |
| Current assets | 29/58 | €185,728 | €219,209 | +€33,482 | +18.0% |
| Stocks and contracts in progress | 3 | €95,250 | €120,000 | +€24,750 | +26.0% |
| Stocks | 30/36 | €95,250 | €120,000 | +€24,750 | +26.0% |
| Amounts receivable within one year | 40/41 | €55,299 | €47,786 | -€7,513 | -13.6% |
| Trade receivables | 40 | - | €1,910 | +€1,910 | |
| Other amounts receivable | 41 | €55,299 | €45,876 | -€9,422 | -17.0% |
| Cash at bank and in hand | 54/58 | €34,393 | €51,424 | +€17,031 | +49.5% |
| Deferred charges and accrued income | 490/1 | €787 | - | -€787 | |
| Total equity and liabilities | 10/49 | €190,673 | €223,936 | +€33,264 | +17.4% |
| Equity | 10/15 | €110,367 | €112,642 | +€2,274 | +2.1% |
| Contributions | 10/11 | €16,800 | €16,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,567 | €95,842 | +€2,274 | +2.4% |
| Amounts payable | 17/49 | €80,305 | €111,294 | +€30,989 | +38.6% |
| Amounts payable within one year | 42/48 | €80,305 | €111,294 | +€30,989 | +38.6% |
| Trade debts | 44 | €49,210 | €81,452 | +€32,242 | +65.5% |
| Suppliers | 440/4 | €49,210 | €81,452 | +€32,242 | +65.5% |
| Taxes, remuneration and social security | 45 | €31,095 | €19,843 | -€11,253 | -36.2% |
| Taxes | 450/3 | €28,645 | €19,843 | -€8,803 | -30.7% |
| Remuneration and social security | 454/9 | €2,450 | - | -€2,450 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €2,327 | €311 | -€2,016 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,275 | €1,892 | +€617 | +48.3% |
| Other operating charges | 640/8 | €1,038 | €2,069 | +€1,030 | +99.2% |
| Gross operating margin | 9900 | €49,565 | €22,794 | -€26,770 | -54.0% |
| Operating profit (loss) | 9901 | €44,924 | €18,522 | -€26,401 | -58.8% |
| Financial income | 75/76B | €2,802 | €0 | -€2,802 | -100.0% |
| Recurring financial income | 75 | €2,802 | €0 | -€2,802 | -100.0% |
| Financial charges | 65/66B | €926 | €2,916 | +€1,990 | +215% |
| Recurring financial charges | 65 | €926 | €2,916 | +€1,990 | +215% |
| Profit (loss) for the period before taxes | 9903 | €46,800 | €15,606 | -€31,194 | -66.7% |
| Income taxes | 67/77 | €12,753 | €3,332 | -€9,421 | -73.9% |
| Profit (loss) for the period | 9904 | €34,047 | €12,274 | -€21,773 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,047 | €12,274 | -€21,773 | -63.9% |
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 20 October 2026 via checked.be.