LARAGRO: 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.
LARAGRO
Largest movements
- Tangible fixed assets -€84,010
down €84,010 (-11.3%), from €741,229 to €657,218
of which Land and buildings: -€61,393
- Cash +€10,037
up €10,037 (+470.1%), from €2,135 to €12,172
mainly Depreciation (+€84,010) and Net result for the year (+€18,179)
- Profit (loss) carried forward +€374,787
up €374,787 (+74.6%), from -€502,241 to -€127,454
- Reserves -€330,548
down €330,548 (-100.0%), from €330,548 to €0
- Debts after one year -€84,576
down €84,576 (-14.5%), from €581,844 to €497,268
- Revaluation surpluses -€26,060
down €26,060 (-8.9%), from €291,551 to €265,490
- Financial charges -€10,255
down €10,255 (-36.8%), from €27,867 to €17,612
- Gross operating margin +€4,318
up €4,318 (+3.5%), from €123,815 to €128,133
- Other operating charges +€2,393
up €2,393 (+40.3%), from €5,939 to €8,332
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 | €772,014 | €702,222 | -€69,792 | -9.0% |
| Fixed assets | 21/28 | €767,094 | €683,083 | -€84,010 | -11.0% |
| Intangible fixed assets | 21 | €25,865 | €25,865 | = | 0.0% |
| Tangible fixed assets | 22/27 | €741,229 | €657,218 | -€84,010 | -11.3% |
| Land and buildings | 22 | €590,041 | €528,649 | -€61,393 | -10.4% |
| Plant, machinery and equipment | 23 | €151,187 | €128,569 | -€22,618 | -15.0% |
| Current assets | 29/58 | €4,920 | €19,139 | +€14,218 | +289.0% |
| Amounts receivable within one year | 40/41 | €1,238 | €5,377 | +€4,138 | +334.2% |
| Trade receivables | 40 | €1,238 | €5,377 | +€4,138 | +334.2% |
| Cash at bank and in hand | 54/58 | €2,135 | €12,172 | +€10,037 | +470.1% |
| Deferred charges and accrued income | 490/1 | €1,547 | €1,590 | +€43 | +2.8% |
| Total equity and liabilities | 10/49 | €772,014 | €702,222 | -€69,792 | -9.0% |
| Equity | 10/15 | €181,831 | €200,009 | +€18,179 | +10.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €291,551 | €265,490 | -€26,060 | -8.9% |
| Reserves | 13 | €330,548 | €0 | -€330,548 | -100.0% |
| Distributable reserves | 133 | €330,548 | €0 | -€330,548 | -100.0% |
| Profit (loss) carried forward | 14 | -€502,241 | -€127,454 | +€374,787 | +74.6% |
| Amounts payable | 17/49 | €590,183 | €502,213 | -€87,970 | -14.9% |
| Amounts payable after more than one year | 17 | €581,844 | €497,268 | -€84,576 | -14.5% |
| Other amounts payable | 178/9 | €581,844 | €497,268 | -€84,576 | -14.5% |
| Amounts payable within one year | 42/48 | €8,339 | €4,945 | -€3,395 | -40.7% |
| Trade debts | 44 | €3,719 | €0 | -€3,719 | -100.0% |
| Suppliers | 440/4 | €3,719 | €0 | -€3,719 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,620 | €4,945 | +€324 | +7.0% |
| Taxes | 450/3 | €4,620 | €4,945 | +€324 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,397 | €84,010 | -€387 | -0.5% |
| Other operating charges | 640/8 | €5,939 | €8,332 | +€2,393 | +40.3% |
| Gross operating margin | 9900 | €123,815 | €128,133 | +€4,318 | +3.5% |
| Operating profit (loss) | 9901 | €33,479 | €35,790 | +€2,311 | +6.9% |
| Financial charges | 65/66B | €27,867 | €17,612 | -€10,255 | -36.8% |
| Recurring financial charges | 65 | €27,867 | €17,612 | -€10,255 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €5,612 | €18,179 | +€12,566 | +223.9% |
| Profit (loss) for the period | 9904 | €5,612 | €18,179 | +€12,566 | +223.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,612 | €18,179 | +€12,566 | +223.9% |
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 6 October 2026 via checked.be.