LARA TRANS: 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 TRANS
Largest movements
- Receivables within one year +€47,493
up €47,493 (+269%), from €17,662 to €65,155
of which Other amounts receivable: +€31,186
- Deferred charges and accrued income +€24,801
up €24,801 (+1,000%), from €2,479 to €27,280
- Tangible fixed assets -€3,388
down €3,388 (-19.5%), from €17,388 to €14,000
of which Furniture and vehicles: -€5,988
- Cash -€3,017
down €3,017 (-89.3%), from €3,378 to €362
mainly Receivables within one year (-€47,493) and Deferred charges and accrued income (-€24,801)
- Trade debts +€49,858
up €49,858 (+264%), from €18,917 to €68,775
of which Suppliers: +€29,292
- Other debts +€21,520
new in 2025: €21,520
- Profit (loss) carried forward -€19,690
down €19,690 (-236%), from -€8,340 to -€28,030
- Tax, wage and social debts +€14,202
up €14,202 (+54.8%), from €25,931 to €40,133
of which Remuneration and social security: +€16,343
- Turnover +€158,880
up €158,880 (+59.7%), from €266,060 to €424,941
- Purchases and services +€111,047
up €111,047 (+51.6%), from €215,246 to €326,293
- Staff costs +€71,777
up €71,777 (+210%), from €34,124 to €105,901
- Gross operating margin +€65,584
up €65,584 (+198%), from €33,064 to €98,647
- Other operating charges +€5,879
up €5,879 (+2,539%), from €232 to €6,110
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 | €40,908 | €106,797 | +€65,889 | +161% |
| Fixed assets | 21/28 | €17,388 | €14,000 | -€3,388 | -19.5% |
| Tangible fixed assets | 22/27 | €17,388 | €14,000 | -€3,388 | -19.5% |
| Plant, machinery and equipment | 23 | - | €2,000 | +€2,000 | |
| Furniture and vehicles | 24 | €8,488 | €2,500 | -€5,988 | -70.5% |
| Assets under construction and advance payments | 27 | €8,900 | €9,500 | +€600 | +6.7% |
| Current assets | 29/58 | €23,520 | €92,797 | +€69,278 | +295% |
| Amounts receivable within one year | 40/41 | €17,662 | €65,155 | +€47,493 | +269% |
| Trade receivables | 40 | €17,662 | €33,969 | +€16,307 | +92.3% |
| Other amounts receivable | 41 | - | €31,186 | +€31,186 | |
| Cash at bank and in hand | 54/58 | €3,378 | €362 | -€3,017 | -89.3% |
| Deferred charges and accrued income | 490/1 | €2,479 | €27,280 | +€24,801 | +1,000% |
| Total equity and liabilities | 10/49 | €40,908 | €106,797 | +€65,889 | +161% |
| Equity | 10/15 | -€3,940 | -€23,630 | -€19,690 | -500% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,340 | -€28,030 | -€19,690 | -236% |
| Amounts payable | 17/49 | €44,848 | €130,427 | +€85,579 | +191% |
| Amounts payable within one year | 42/48 | €44,848 | €130,427 | +€85,579 | +191% |
| Trade debts | 44 | €18,917 | €68,775 | +€49,858 | +264% |
| Suppliers | 440/4 | €10,825 | €40,117 | +€29,292 | +271% |
| Bills of exchange payable | 441 | €8,092 | €28,658 | +€20,565 | +254% |
| Taxes, remuneration and social security | 45 | €25,931 | €40,133 | +€14,202 | +54.8% |
| Taxes | 450/3 | €10,742 | €8,601 | -€2,141 | -19.9% |
| Remuneration and social security | 454/9 | €15,188 | €31,532 | +€16,343 | +108% |
| Other amounts payable | 47/48 | - | €21,520 | +€21,520 | |
| Turnover | 70 | €266,060 | €424,941 | +€158,880 | +59.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €215,246 | €326,293 | +€111,047 | +51.6% |
| Remuneration, social security and pensions | 62 | €34,124 | €105,901 | +€71,777 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,873 | €5,988 | -€885 | -12.9% |
| Other operating charges | 640/8 | €232 | €6,110 | +€5,879 | +2,539% |
| Gross operating margin | 9900 | €33,064 | €98,647 | +€65,584 | +198% |
| Operating profit (loss) | 9901 | -€8,165 | -€19,353 | -€11,188 | -137% |
| Financial income | 75/76B | €12 | €1,178 | +€1,166 | +9,415% |
| Recurring financial income | 75 | €12 | €96 | +€83 | +673% |
| Non-recurring financial income | 76B | - | €1,082 | +€1,082 | |
| Financial charges | 65/66B | €965 | €1,515 | +€550 | +57.1% |
| Recurring financial charges | 65 | €965 | €1,267 | +€303 | +31.4% |
| Non-recurring financial charges | 66B | - | €248 | +€248 | |
| Profit (loss) for the period before taxes | 9903 | -€9,118 | -€19,690 | -€10,572 | -116% |
| Profit (loss) for the period | 9904 | -€9,118 | -€19,690 | -€10,572 | -116% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,118 | -€19,690 | -€10,572 | -116% |
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 17 October 2026 via checked.be.