LaRana: 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.
LaRana
Largest movements
- Tangible fixed assets -€7,313
down €7,313 (-26.0%), from €28,125 to €20,812
of which Plant, machinery and equipment: -€4,285
- Cash +€5,161
up €5,161 (+87.9%), from €5,873 to €11,034
mainly Trade debts (+€10,744) and Depreciation (+€7,766)
- Receivables within one year +€4,908
up €4,908 (+97.1%), from €5,055 to €9,963
of which Trade receivables: +€3,593
- Deferred charges and accrued income +€4,266
up €4,266 (+308.1%), from €1,384 to €5,650
- Stocks and contracts +€1,268
up €1,268 (+55.3%), from €2,293 to €3,561
- Trade debts +€10,744
up €10,744 (+49.7%), from €21,632 to €32,377
- Other debts -€7,621
down €7,621 (-86.4%), from €8,821 to €1,201
- Tax, wage and social debts +€4,074
up €4,074 (+48.1%), from €8,467 to €12,541
of which Taxes: +€7,014
- Profit (loss) carried forward +€2,157
up €2,157 (+3.8%), from -€56,255 to -€54,098
- Accrued charges and deferred income -€1,066
down €1,066 (-21.0%), from €5,066 to €4,000
- Gross operating margin +€27,704
up €27,704 (+204.5%), from €13,549 to €41,254
- Financial income +€2,117
new in 2025: €2,117
- Financial charges +€1,745
up €1,745 (+386.2%), from €452 to €2,197
- Staff costs +€1,055
up €1,055 (+4.0%), from €26,252 to €27,307
- Other operating charges +€614
up €614 (+20.1%), from €3,048 to €3,662
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 | €42,731 | €51,020 | +€8,289 | +19.4% |
| Fixed assets | 21/28 | €28,125 | €20,812 | -€7,313 | -26.0% |
| Tangible fixed assets | 22/27 | €28,125 | €20,812 | -€7,313 | -26.0% |
| Plant, machinery and equipment | 23 | €9,335 | €5,050 | -€4,285 | -45.9% |
| Other tangible fixed assets | 26 | €18,790 | €15,762 | -€3,028 | -16.1% |
| Current assets | 29/58 | €14,605 | €30,208 | +€15,603 | +106.8% |
| Stocks and contracts in progress | 3 | €2,293 | €3,561 | +€1,268 | +55.3% |
| Stocks | 30/36 | €2,293 | €3,561 | +€1,268 | +55.3% |
| Amounts receivable within one year | 40/41 | €5,055 | €9,963 | +€4,908 | +97.1% |
| Trade receivables | 40 | €387 | €3,980 | +€3,593 | +927.7% |
| Other amounts receivable | 41 | €4,668 | €5,983 | +€1,315 | +28.2% |
| Cash at bank and in hand | 54/58 | €5,873 | €11,034 | +€5,161 | +87.9% |
| Deferred charges and accrued income | 490/1 | €1,384 | €5,650 | +€4,266 | +308.1% |
| Total equity and liabilities | 10/49 | €42,731 | €51,020 | +€8,289 | +19.4% |
| Equity | 10/15 | -€31,255 | -€29,098 | +€2,157 | +6.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,255 | -€54,098 | +€2,157 | +3.8% |
| Amounts payable | 17/49 | €73,986 | €80,118 | +€6,132 | +8.3% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,920 | €46,118 | +€7,198 | +18.5% |
| Trade debts | 44 | €21,632 | €32,377 | +€10,744 | +49.7% |
| Suppliers | 440/4 | €21,632 | €32,377 | +€10,744 | +49.7% |
| Taxes, remuneration and social security | 45 | €8,467 | €12,541 | +€4,074 | +48.1% |
| Taxes | 450/3 | €2,235 | €9,249 | +€7,014 | +313.8% |
| Remuneration and social security | 454/9 | €6,232 | €3,292 | -€2,939 | -47.2% |
| Other amounts payable | 47/48 | €8,821 | €1,201 | -€7,621 | -86.4% |
| Accrued charges and deferred income | 492/3 | €5,066 | €4,000 | -€1,066 | -21.0% |
| Remuneration, social security and pensions | 62 | €26,252 | €27,307 | +€1,055 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,693 | €7,766 | +€73 | +0.9% |
| Other operating charges | 640/8 | €3,048 | €3,662 | +€614 | +20.1% |
| Gross operating margin | 9900 | €13,549 | €41,254 | +€27,704 | +204.5% |
| Operating profit (loss) | 9901 | -€23,444 | €2,519 | +€25,963 | |
| Financial income | 75/76B | - | €2,117 | +€2,117 | |
| Recurring financial income | 75 | - | €2,117 | +€2,117 | |
| Financial charges | 65/66B | €452 | €2,197 | +€1,745 | +386.2% |
| Recurring financial charges | 65 | €452 | €2,197 | +€1,745 | +386.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,896 | €2,439 | +€26,335 | |
| Income taxes | 67/77 | €189 | €282 | +€93 | +49.0% |
| Profit (loss) for the period | 9904 | -€24,085 | €2,157 | +€26,242 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,085 | €2,157 | +€26,242 |
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 7 October 2026 via checked.be.