LARA LOUISE: 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 LOUISE
Largest movements
- Cash +€13,738
up €13,738 (+486%), from €2,828 to €16,566
mainly Net result for the year (+€28,982) and Depreciation (+€2,401)
- Intangible fixed assets -€1,985
down €1,985 (-100%), from €1,985 to €0
- Tangible fixed assets -€914
down €914 (-4.6%), from €19,660 to €18,746
- Receivables within one year +€522
up €522 (+17.8%), from €2,930 to €3,452
- Profit (loss) carried forward +€28,982
up €28,982 (+83.6%), from -€34,679 to -€5,697
- Other debts -€13,108
no longer reported in 2024 (was €13,108)
- Trade debts -€3,892
down €3,892 (-47.6%), from €8,169 to €4,277
- Tax, wage and social debts +€2,306
up €2,306 (+24.2%), from €9,528 to €11,834
of which Remuneration and social security: +€1,199
- Revaluation surpluses -€2,000
down €2,000 (-11.1%), from €18,000 to €16,000
- Gross operating margin +€28,005
up €28,005 (+56.9%), from €49,205 to €77,210
- Staff costs +€12,686
up €12,686 (+40.6%), from €31,264 to €43,950
- Other operating charges -€3,144
no longer reported in 2024 (was €3,144)
- Depreciation -€1,938
down €1,938 (-44.7%), from €4,339 to €2,401
- Financial charges +€1,098
up €1,098 (+114%), from €967 to €2,065
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,653 | €45,014 | +€11,361 | +33.8% |
| Fixed assets | 21/28 | €21,895 | €18,996 | -€2,899 | -13.2% |
| Intangible fixed assets | 21 | €1,985 | €0 | -€1,985 | -100% |
| Tangible fixed assets | 22/27 | €19,660 | €18,746 | -€914 | -4.6% |
| Plant, machinery and equipment | 23 | €19,660 | €18,746 | -€914 | -4.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €11,758 | €26,018 | +€14,260 | +121% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,930 | €3,452 | +€522 | +17.8% |
| Other amounts receivable | 41 | €2,930 | €3,452 | +€522 | +17.8% |
| Cash at bank and in hand | 54/58 | €2,828 | €16,566 | +€13,738 | +486% |
| Total equity and liabilities | 10/49 | €33,653 | €45,014 | +€11,361 | +33.8% |
| Equity | 10/15 | €1,921 | €28,903 | +€26,982 | +1,405% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €18,000 | €16,000 | -€2,000 | -11.1% |
| Profit (loss) carried forward | 14 | -€34,679 | -€5,697 | +€28,982 | +83.6% |
| Amounts payable | 17/49 | €31,732 | €16,111 | -€15,621 | -49.2% |
| Amounts payable within one year | 42/48 | €31,732 | €16,111 | -€15,621 | -49.2% |
| Financial debts | 43 | €927 | - | -€927 | |
| Credit institutions | 430/8 | €927 | - | -€927 | |
| Trade debts | 44 | €8,169 | €4,277 | -€3,892 | -47.6% |
| Suppliers | 440/4 | €8,169 | €4,277 | -€3,892 | -47.6% |
| Taxes, remuneration and social security | 45 | €9,528 | €11,834 | +€2,306 | +24.2% |
| Taxes | 450/3 | €9,528 | €10,635 | +€1,107 | +11.6% |
| Remuneration and social security | 454/9 | - | €1,199 | +€1,199 | |
| Other amounts payable | 47/48 | €13,108 | - | -€13,108 | |
| Remuneration, social security and pensions | 62 | €31,264 | €43,950 | +€12,686 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,339 | €2,401 | -€1,938 | -44.7% |
| Other operating charges | 640/8 | €3,144 | - | -€3,144 | |
| Gross operating margin | 9900 | €49,205 | €77,210 | +€28,005 | +56.9% |
| Operating profit (loss) | 9901 | €10,458 | €30,859 | +€20,401 | +195% |
| Financial income | 75/76B | €172 | €188 | +€16 | +9.3% |
| Recurring financial income | 75 | €172 | €188 | +€16 | +9.3% |
| Financial charges | 65/66B | €967 | €2,065 | +€1,098 | +114% |
| Recurring financial charges | 65 | €967 | €2,065 | +€1,098 | +114% |
| Profit (loss) for the period before taxes | 9903 | €9,663 | €28,982 | +€19,319 | +200% |
| Profit (loss) for the period | 9904 | €9,663 | €28,982 | +€19,319 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €9,663 | €28,982 | +€19,319 | +200% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.