LARBREDANNE: 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.
LARBREDANNE
Largest movements
- Tangible fixed assets -€31,395
down €31,395 (-90.9%), from €34,530 to €3,135
of which Furniture and vehicles: -€31,206
- Cash +€10,153
up €10,153 (+47.5%), from €21,354 to €31,507
mainly Investment in fixed assets (net) (+€30,269) and Depreciation (+€1,126)
- Receivables within one year +€5,738
up €5,738 (+336%), from €1,708 to €7,446
- Reserves -€27,500
down €27,500 (-43.3%), from €63,500 to €36,000
- Profit (loss) carried forward +€12,142
up €12,142, from -€11,162 to €980
- Depreciation -€5,813
down €5,813 (-83.8%), from €6,940 to €1,126
- Gross operating margin +€1,870
up €1,870 (+56.5%), from -€3,311 to -€1,441
- Other operating charges -€564
down €564 (-55.2%), from €1,021 to €457
- Taxes +€109
new in 2025: €109
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 | €57,593 | €42,089 | -€15,504 | -26.9% |
| Fixed assets | 21/28 | €34,530 | €3,135 | -€31,395 | -90.9% |
| Tangible fixed assets | 22/27 | €34,530 | €3,135 | -€31,395 | -90.9% |
| Plant, machinery and equipment | 23 | €1,737 | €1,548 | -€189 | -10.9% |
| Furniture and vehicles | 24 | €32,793 | €1,587 | -€31,206 | -95.2% |
| Current assets | 29/58 | €23,063 | €38,954 | +€15,891 | +68.9% |
| Amounts receivable within one year | 40/41 | €1,708 | €7,446 | +€5,738 | +336% |
| Other amounts receivable | 41 | €1,708 | €7,446 | +€5,738 | +336% |
| Cash at bank and in hand | 54/58 | €21,354 | €31,507 | +€10,153 | +47.5% |
| Total equity and liabilities | 10/49 | €57,593 | €42,089 | -€15,504 | -26.9% |
| Equity | 10/15 | €57,338 | €41,980 | -€15,358 | -26.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,500 | €36,000 | -€27,500 | -43.3% |
| Distributable reserves | 133 | €63,500 | €36,000 | -€27,500 | -43.3% |
| Profit (loss) carried forward | 14 | -€11,162 | €980 | +€12,142 | |
| Amounts payable | 17/49 | €255 | €109 | -€147 | -57.5% |
| Amounts payable within one year | 42/48 | €255 | €109 | -€147 | -57.5% |
| Taxes, remuneration and social security | 45 | - | €109 | +€109 | |
| Taxes | 450/3 | - | €109 | +€109 | |
| Other amounts payable | 47/48 | €255 | - | -€255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,940 | €1,126 | -€5,813 | -83.8% |
| Other operating charges | 640/8 | €1,021 | €457 | -€564 | -55.2% |
| Non-recurring operating charges | 66A | - | €12,170 | +€12,170 | |
| Gross operating margin | 9900 | -€3,311 | -€1,441 | +€1,870 | +56.5% |
| Operating profit (loss) | 9901 | -€11,271 | -€15,194 | -€3,923 | -34.8% |
| Financial charges | 65/66B | €55 | €55 | +€0 | +0.2% |
| Recurring financial charges | 65 | €55 | €55 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,326 | -€15,249 | -€3,923 | -34.6% |
| Income taxes | 67/77 | - | €109 | +€109 | |
| Profit (loss) for the period | 9904 | -€11,326 | -€15,358 | -€4,032 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,326 | -€15,358 | -€4,032 | -35.6% |
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 24 October 2026 via checked.be.