LARA MORA: 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 MORA
Largest movements
- Cash -€24,599
down €24,599 (-29.1%), from €84,528 to €59,929
mainly Contributions, distributions and other (-€54,000) and Other debts (-€13,810)
- Receivables within one year -€6,518
down €6,518 (-79.0%), from €8,248 to €1,730
of which Trade receivables: -€6,648
- Deferred charges and accrued income +€1,497
up €1,497 (+103%), from €1,448 to €2,944
- Profit (loss) carried forward -€15,643
down €15,643 (-63.8%), from €24,518 to €8,875
- Other debts -€13,810
down €13,810 (-22.8%), from €60,623 to €46,812
- Tax, wage and social debts -€6,708
down €6,708 (-63.9%), from €10,500 to €3,792
- Trade debts +€5,622
up €5,622 (+62.4%), from €9,012 to €14,634
- Gross operating margin -€41,332
down €41,332 (-44.1%), from €93,808 to €52,477
- Taxes -€7,468
down €7,468 (-40.9%), from €18,245 to €10,776
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 | €106,276 | €75,736 | -€30,539 | -28.7% |
| Fixed assets | 21/28 | €9,498 | €8,579 | -€919 | -9.7% |
| Tangible fixed assets | 22/27 | €9,498 | €8,579 | -€919 | -9.7% |
| Plant, machinery and equipment | 23 | €3,759 | €2,688 | -€1,071 | -28.5% |
| Furniture and vehicles | 24 | €39 | €824 | +€784 | +1,990% |
| Other tangible fixed assets | 26 | €5,699 | €5,067 | -€633 | -11.1% |
| Current assets | 29/58 | €96,778 | €67,158 | -€29,620 | -30.6% |
| Amounts receivable within one year | 40/41 | €8,248 | €1,730 | -€6,518 | -79.0% |
| Trade receivables | 40 | €6,648 | - | -€6,648 | |
| Other amounts receivable | 41 | €1,600 | €1,730 | +€130 | +8.1% |
| Current investments | 50/53 | €2,555 | €2,555 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,528 | €59,929 | -€24,599 | -29.1% |
| Deferred charges and accrued income | 490/1 | €1,448 | €2,944 | +€1,497 | +103% |
| Total equity and liabilities | 10/49 | €106,276 | €75,736 | -€30,539 | -28.7% |
| Equity | 10/15 | €26,141 | €10,498 | -€15,643 | -59.8% |
| Contributions | 10/11 | €1,623 | €1,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,518 | €8,875 | -€15,643 | -63.8% |
| Amounts payable | 17/49 | €80,135 | €65,238 | -€14,897 | -18.6% |
| Amounts payable within one year | 42/48 | €80,135 | €65,238 | -€14,897 | -18.6% |
| Trade debts | 44 | €9,012 | €14,634 | +€5,622 | +62.4% |
| Suppliers | 440/4 | €9,012 | €14,634 | +€5,622 | +62.4% |
| Taxes, remuneration and social security | 45 | €10,500 | €3,792 | -€6,708 | -63.9% |
| Taxes | 450/3 | €10,500 | €3,792 | -€6,708 | -63.9% |
| Other amounts payable | 47/48 | €60,623 | €46,812 | -€13,810 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,045 | €1,924 | -€121 | -5.9% |
| Other operating charges | 640/8 | €528 | €607 | +€79 | +15.0% |
| Gross operating margin | 9900 | €93,808 | €52,477 | -€41,332 | -44.1% |
| Operating profit (loss) | 9901 | €91,235 | €49,945 | -€41,290 | -45.3% |
| Financial income | 75/76B | €114 | €104 | -€10 | -9.1% |
| Recurring financial income | 75 | €114 | €104 | -€10 | -9.1% |
| Financial charges | 65/66B | €1,262 | €915 | -€347 | -27.5% |
| Recurring financial charges | 65 | €1,262 | €915 | -€347 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €90,087 | €49,134 | -€40,953 | -45.5% |
| Income taxes | 67/77 | €18,245 | €10,776 | -€7,468 | -40.9% |
| Profit (loss) for the period | 9904 | €71,842 | €38,357 | -€33,485 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,842 | €38,357 | -€33,485 | -46.6% |
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.