LARAFLOR: 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.
LARAFLOR
Largest movements
- Current investments -€676,559
no longer reported in 2025 (was €676,559)
- Tangible fixed assets +€179,432
up €179,432 (+174.1%), from €103,078 to €282,509
of which Land and buildings: +€185,854
- Receivables within one year +€78,008
up €78,008 (+290.8%), from €26,826 to €104,835
of which Other amounts receivable: +€54,906
- Stocks and contracts +€59,795
up €59,795 (+28.1%), from €212,580 to €272,375
- Cash +€26,313
up €26,313 (+22.3%), from €117,818 to €144,131
mainly Current investments (+€676,559) and Net result for the year (+€176,396)
- Reserves -€211,014
down €211,014 (-28.4%), from €743,337 to €532,324
of which Distributable reserves: -€211,014
- Contributions -€206,313
down €206,313 (-60.9%), from €338,600 to €132,287
- Trade debts +€110,941
up €110,941 (+1877.4%), from €5,909 to €116,850
- Other debts -€41,037
no longer reported in 2025 (was €41,037)
- Staff costs -€77,276
down €77,276 (-52.5%), from €147,189 to €69,913
- Gross operating margin -€48,904
down €48,904 (-14.2%), from €343,692 to €294,788
- Depreciation -€14,526
down €14,526 (-65.3%), from €22,239 to €7,713
- Financial income +€8,848
up €8,848 (+45.5%), from €19,446 to €28,294
- Financial charges -€4,295
down €4,295 (-40.4%), from €10,640 to €6,344
of which Financial charges: -€4,295
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 | €1,147,664 | €805,079 | -€342,585 | -29.9% |
| Fixed assets | 21/28 | €103,078 | €282,509 | +€179,432 | +174.1% |
| Tangible fixed assets | 22/27 | €103,078 | €282,509 | +€179,432 | +174.1% |
| Land and buildings | 22 | €80,000 | €265,854 | +€185,854 | +232.3% |
| Plant, machinery and equipment | 23 | €22,096 | €16,655 | -€5,441 | -24.6% |
| Furniture and vehicles | 24 | €982 | - | -€982 | |
| Current assets | 29/58 | €1,044,586 | €522,569 | -€522,017 | -50.0% |
| Stocks and contracts in progress | 3 | €212,580 | €272,375 | +€59,795 | +28.1% |
| Stocks | 30/36 | €212,580 | €272,375 | +€59,795 | +28.1% |
| Amounts receivable within one year | 40/41 | €26,826 | €104,835 | +€78,008 | +290.8% |
| Trade receivables | 40 | €1,231 | €24,334 | +€23,103 | +1877.1% |
| Other amounts receivable | 41 | €25,596 | €80,501 | +€54,906 | +214.5% |
| Current investments | 50/53 | €676,559 | - | -€676,559 | |
| Cash at bank and in hand | 54/58 | €117,818 | €144,131 | +€26,313 | +22.3% |
| Deferred charges and accrued income | 490/1 | €10,802 | €1,229 | -€9,573 | -88.6% |
| Total equity and liabilities | 10/49 | €1,147,664 | €805,079 | -€342,585 | -29.9% |
| Equity | 10/15 | €1,081,937 | €664,611 | -€417,327 | -38.6% |
| Contributions | 10/11 | €338,600 | €132,287 | -€206,313 | -60.9% |
| Reserves | 13 | €743,337 | €532,324 | -€211,014 | -28.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €743,337 | €532,324 | -€211,014 | -28.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €65,726 | €140,468 | +€74,742 | +113.7% |
| Amounts payable within one year | 42/48 | €64,987 | €137,854 | +€72,867 | +112.1% |
| Trade debts | 44 | €5,909 | €116,850 | +€110,941 | +1877.4% |
| Suppliers | 440/4 | €5,909 | €116,850 | +€110,941 | +1877.4% |
| Taxes, remuneration and social security | 45 | €18,041 | €21,004 | +€2,963 | +16.4% |
| Taxes | 450/3 | €3,842 | €2,314 | -€1,528 | -39.8% |
| Remuneration and social security | 454/9 | €14,199 | €18,690 | +€4,491 | +31.6% |
| Other amounts payable | 47/48 | €41,037 | - | -€41,037 | |
| Accrued charges and deferred income | 492/3 | €739 | €2,614 | +€1,874 | +253.5% |
| Non-recurring operating income | 76A | €0 | €4,721 | +€4,721 | |
| Remuneration, social security and pensions | 62 | €147,189 | €69,913 | -€77,276 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,239 | €7,713 | -€14,526 | -65.3% |
| Other operating charges | 640/8 | €8,479 | €9,650 | +€1,171 | +13.8% |
| Gross operating margin | 9900 | €343,692 | €294,788 | -€48,904 | -14.2% |
| Operating profit (loss) | 9901 | €165,785 | €207,513 | +€41,728 | +25.2% |
| Financial income | 75/76B | €19,446 | €28,294 | +€8,848 | +45.5% |
| Recurring financial income | 75 | €19,446 | €28,294 | +€8,848 | +45.5% |
| Financial charges | 65/66B | €10,640 | €6,344 | -€4,295 | -40.4% |
| Recurring financial charges | 65 | €10,640 | €6,344 | -€4,295 | -40.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €174,591 | €229,463 | +€54,872 | +31.4% |
| Income taxes | 67/77 | €51,681 | €53,067 | +€1,386 | +2.7% |
| Profit (loss) for the period | 9904 | €122,910 | €176,396 | +€53,486 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €122,910 | €176,396 | +€53,486 | +43.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.