LARAPINTA ENGINEERING: 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.
LARAPINTA ENGINEERING
Largest movements
- Cash +€149,526
up €149,526 (+193%), from €77,337 to €226,863
mainly Net result for the year (+€115,781) and Current investments (+€80,000)
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Tangible fixed assets +€26,603
up €26,603 (+391%), from €6,802 to €33,405
of which Furniture and vehicles: +€26,710
- Receivables after one year -€5,024
down €5,024 (-53.9%), from €9,326 to €4,303
- Receivables within one year +€3,178
up €3,178 (+7.7%), from €41,479 to €44,657
of which Trade receivables: +€2,634
- Reserves +€210,000
up €210,000 (+1,400%), from €15,000 to €225,000
- Profit (loss) carried forward -€144,219
down €144,219 (-96.6%), from €149,279 to €5,060
- Other debts +€50,833
new in 2025: €50,833
- Accrued charges and deferred income -€33,300
no longer reported in 2025 (was €33,300)
- Tax, wage and social debts +€12,295
up €12,295 (+99.3%), from €12,384 to €24,679
- Gross operating margin +€30,067
up €30,067 (+23.1%), from €129,946 to €160,012
- Taxes +€7,841
up €7,841 (+27.8%), from €28,221 to €36,062
- Depreciation +€5,432
up €5,432 (+147%), from €3,685 to €9,118
- Staff costs -€1,658
no longer reported in 2025 (was €1,658)
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 | €214,998 | €309,807 | +€94,809 | +44.1% |
| Fixed assets | 21/28 | €6,856 | €33,459 | +€26,603 | +388% |
| Tangible fixed assets | 22/27 | €6,802 | €33,405 | +€26,603 | +391% |
| Plant, machinery and equipment | 23 | €155 | €49 | -€106 | -68.6% |
| Furniture and vehicles | 24 | €6,647 | €33,356 | +€26,710 | +402% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €208,142 | €276,348 | +€68,205 | +32.8% |
| Amounts receivable after more than one year | 29 | €9,326 | €4,303 | -€5,024 | -53.9% |
| Other amounts receivable | 291 | €9,326 | €4,303 | -€5,024 | -53.9% |
| Amounts receivable within one year | 40/41 | €41,479 | €44,657 | +€3,178 | +7.7% |
| Trade receivables | 40 | €36,563 | €39,197 | +€2,634 | +7.2% |
| Other amounts receivable | 41 | €4,916 | €5,460 | +€543 | +11.1% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €77,337 | €226,863 | +€149,526 | +193% |
| Deferred charges and accrued income | 490/1 | - | €526 | +€526 | |
| Total equity and liabilities | 10/49 | €214,998 | €309,807 | +€94,809 | +44.1% |
| Equity | 10/15 | €168,279 | €234,060 | +€65,781 | +39.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €225,000 | +€210,000 | +1,400% |
| Distributable reserves | 133 | €15,000 | €225,000 | +€210,000 | +1,400% |
| Profit (loss) carried forward | 14 | €149,279 | €5,060 | -€144,219 | -96.6% |
| Amounts payable | 17/49 | €46,720 | €75,747 | +€29,028 | +62.1% |
| Amounts payable within one year | 42/48 | €13,420 | €75,747 | +€62,328 | +464% |
| Trade debts | 44 | €1,035 | €235 | -€801 | -77.3% |
| Suppliers | 440/4 | €1,035 | €235 | -€801 | -77.3% |
| Taxes, remuneration and social security | 45 | €12,384 | €24,679 | +€12,295 | +99.3% |
| Taxes | 450/3 | €12,384 | €24,679 | +€12,295 | +99.3% |
| Other amounts payable | 47/48 | - | €50,833 | +€50,833 | |
| Accrued charges and deferred income | 492/3 | €33,300 | - | -€33,300 | |
| Remuneration, social security and pensions | 62 | €1,658 | - | -€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,685 | €9,118 | +€5,432 | +147% |
| Other operating charges | 640/8 | €436 | €464 | +€27 | +6.3% |
| Gross operating margin | 9900 | €129,946 | €160,012 | +€30,067 | +23.1% |
| Operating profit (loss) | 9901 | €124,165 | €150,431 | +€26,265 | +21.2% |
| Financial income | 75/76B | €579 | €1,498 | +€918 | +159% |
| Recurring financial income | 75 | €579 | €1,498 | +€918 | +159% |
| Financial charges | 65/66B | €409 | €86 | -€323 | -79.1% |
| Recurring financial charges | 65 | €409 | €86 | -€323 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €124,336 | €151,843 | +€27,507 | +22.1% |
| Income taxes | 67/77 | €28,221 | €36,062 | +€7,841 | +27.8% |
| Profit (loss) for the period | 9904 | €96,115 | €115,781 | +€19,666 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,115 | €115,781 | +€19,666 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.