Laraben: what changed
Two fiscal 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.
Laraben
Largest movements
- Receivables within one year +€7,762
up €7,762 (+17.9%), from €43,321 to €51,084
of which Trade receivables: +€6,324
- Tangible fixed assets +€7,402
new in 2025: €7,402
- Deferred charges and accrued income +€2,581
up €2,581 (+238.1%), from €1,084 to €3,665
- Cash +€1,805
new in 2025: €1,805
mainly Net result for the year (+€20,727) and Short-term financial debts (+€2,913)
- Reserves +€20,727
up €20,727 (+85.7%), from €24,200 to €44,927
- Trade debts -€4,170
down €4,170 (-94.1%), from €4,429 to €259
- Short-term financial debts +€2,913
up €2,913 (+11669.0%), from €25 to €2,938
- Debts after one year +€2,516
new in 2025: €2,516
- Current portion of long-term debt -€1,400
down €1,400 (-47.5%), from €2,948 to €1,547
- Gross operating margin +€7,710
up €7,710 (+41.6%), from €18,513 to €26,223
- Other operating charges -€2,256
down €2,256 (-92.1%), from €2,449 to €194
- Taxes +€1,673
up €1,673 (+40.4%), from €4,138 to €5,811
- Depreciation +€767
up €767 (+393.6%), from €195 to €961
- Financial income +€372
up €372 (+21.5%), from €1,727 to €2,100
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 | €44,406 | €63,955 | +€19,550 | +44.0% |
| Fixed assets | 21/28 | - | €7,402 | +€7,402 | |
| Tangible fixed assets | 22/27 | - | €7,402 | +€7,402 | |
| Plant, machinery and equipment | 23 | - | €7,402 | +€7,402 | |
| Current assets | 29/58 | €44,406 | €56,554 | +€12,148 | +27.4% |
| Amounts receivable within one year | 40/41 | €43,321 | €51,084 | +€7,762 | +17.9% |
| Trade receivables | 40 | €7,711 | €14,035 | +€6,324 | +82.0% |
| Other amounts receivable | 41 | €35,611 | €37,049 | +€1,438 | +4.0% |
| Cash at bank and in hand | 54/58 | - | €1,805 | +€1,805 | |
| Deferred charges and accrued income | 490/1 | €1,084 | €3,665 | +€2,581 | +238.1% |
| Total equity and liabilities | 10/49 | €44,406 | €63,955 | +€19,550 | +44.0% |
| Equity | 10/15 | €29,200 | €49,927 | +€20,727 | +71.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,200 | €44,927 | +€20,727 | +85.7% |
| Distributable reserves | 133 | €24,200 | €44,927 | +€20,727 | +85.7% |
| Amounts payable | 17/49 | €15,206 | €14,028 | -€1,177 | -7.7% |
| Amounts payable after more than one year | 17 | - | €2,516 | +€2,516 | |
| Financial debts | 170/4 | - | €2,516 | +€2,516 | |
| Amounts payable within one year | 42/48 | €15,206 | €11,288 | -€3,917 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €2,948 | €1,547 | -€1,400 | -47.5% |
| Financial debts | 43 | €25 | €2,938 | +€2,913 | +11669.0% |
| Credit institutions | 430/8 | €25 | €2,938 | +€2,913 | +11669.0% |
| Trade debts | 44 | €4,429 | €259 | -€4,170 | -94.1% |
| Suppliers | 440/4 | €4,429 | €259 | -€4,170 | -94.1% |
| Taxes, remuneration and social security | 45 | €7,804 | €6,544 | -€1,260 | -16.1% |
| Taxes | 450/3 | €7,804 | €6,544 | -€1,260 | -16.1% |
| Accrued charges and deferred income | 492/3 | - | €224 | +€224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €961 | +€767 | +393.6% |
| Other operating charges | 640/8 | €2,449 | €194 | -€2,256 | -92.1% |
| Gross operating margin | 9900 | €18,513 | €26,223 | +€7,710 | +41.6% |
| Operating profit (loss) | 9901 | €15,869 | €25,068 | +€9,199 | +58.0% |
| Financial income | 75/76B | €1,727 | €2,100 | +€372 | +21.5% |
| Recurring financial income | 75 | €1,727 | €2,100 | +€372 | +21.5% |
| Financial charges | 65/66B | €814 | €629 | -€185 | -22.7% |
| Recurring financial charges | 65 | €814 | €629 | -€185 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €16,782 | €26,538 | +€9,756 | +58.1% |
| Income taxes | 67/77 | €4,138 | €5,811 | +€1,673 | +40.4% |
| Profit (loss) for the period | 9904 | €12,644 | €20,727 | +€8,083 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,644 | €20,727 | +€8,083 | +63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.