LARDIMMO: 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.
LARDIMMO
Largest movements
- Cash +€23,342
up €23,342 (+12.0%), from €195,151 to €218,493
mainly Other debts (+€128,588) and Receivables within one year (+€18,831)
- Receivables within one year -€18,831
down €18,831 (-32.1%), from €58,630 to €39,799
of which Trade receivables: -€13,808
- Tangible fixed assets -€9,696
down €9,696 (-5.0%), from €194,825 to €185,129
- Other debts +€128,588
up €128,588 (+1353.4%), from €9,501 to €138,089
- Reserves -€116,400
down €116,400 (-90.9%), from €128,000 to €11,600
of which Distributable reserves: -€116,400
- Debts after one year -€13,667
down €13,667 (-18.9%), from €72,490 to €58,823
- Tax, wage and social debts -€11,830
down €11,830 (-31.2%), from €37,954 to €26,124
of which Taxes: -€12,013
- Accrued charges and deferred income +€8,650
up €8,650 (+26212.1%), from €33 to €8,683
- Gross operating margin +€15,588
up €15,588 (+14.9%), from €104,716 to €120,304
- Taxes +€5,079
up €5,079 (+340.4%), from €1,492 to €6,571
- Staff costs -€4,974
down €4,974 (-5.8%), from €85,778 to €80,804
- Depreciation -€4,689
down €4,689 (-29.7%), from €15,790 to €11,101
- Financial income +€1,214
up €1,214 (+963.5%), from €126 to €1,340
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,215 | €448,512 | -€6,703 | -1.5% |
| Fixed assets | 21/28 | €197,623 | €186,522 | -€11,101 | -5.6% |
| Intangible fixed assets | 21 | €2,798 | €1,393 | -€1,405 | -50.2% |
| Tangible fixed assets | 22/27 | €194,825 | €185,129 | -€9,696 | -5.0% |
| Land and buildings | 22 | €194,825 | €185,129 | -€9,696 | -5.0% |
| Current assets | 29/58 | €257,592 | €261,990 | +€4,398 | +1.7% |
| Amounts receivable within one year | 40/41 | €58,630 | €39,799 | -€18,831 | -32.1% |
| Trade receivables | 40 | €52,607 | €38,799 | -€13,808 | -26.2% |
| Other amounts receivable | 41 | €6,023 | €1,000 | -€5,023 | -83.4% |
| Cash at bank and in hand | 54/58 | €195,151 | €218,493 | +€23,342 | +12.0% |
| Deferred charges and accrued income | 490/1 | €3,811 | €3,698 | -€113 | -3.0% |
| Total equity and liabilities | 10/49 | €455,215 | €448,512 | -€6,703 | -1.5% |
| Equity | 10/15 | €302,499 | €185,690 | -€116,809 | -38.6% |
| Contributions | 10/11 | €13,715 | €13,715 | = | 0.0% |
| Reserves | 13 | €128,000 | €11,600 | -€116,400 | -90.9% |
| Tax-exempt reserves | 132 | €9,600 | €9,600 | = | 0.0% |
| Distributable reserves | 133 | €118,400 | €2,000 | -€116,400 | -98.3% |
| Profit (loss) carried forward | 14 | €160,784 | €160,375 | -€409 | -0.3% |
| Amounts payable | 17/49 | €152,716 | €262,822 | +€110,106 | +72.1% |
| Amounts payable after more than one year | 17 | €72,490 | €58,823 | -€13,667 | -18.9% |
| Financial debts | 170/4 | €72,490 | €58,823 | -€13,667 | -18.9% |
| Amounts payable within one year | 42/48 | €80,193 | €195,316 | +€115,123 | +143.6% |
| Current portion of amounts payable after more than one year | 42 | €17,246 | €17,498 | +€252 | +1.5% |
| Trade debts | 44 | €15,492 | €13,605 | -€1,887 | -12.2% |
| Suppliers | 440/4 | €15,492 | €13,605 | -€1,887 | -12.2% |
| Taxes, remuneration and social security | 45 | €37,954 | €26,124 | -€11,830 | -31.2% |
| Taxes | 450/3 | €21,072 | €9,059 | -€12,013 | -57.0% |
| Remuneration and social security | 454/9 | €16,882 | €17,065 | +€183 | +1.1% |
| Other amounts payable | 47/48 | €9,501 | €138,089 | +€128,588 | +1353.4% |
| Accrued charges and deferred income | 492/3 | €33 | €8,683 | +€8,650 | +26212.1% |
| Remuneration, social security and pensions | 62 | €85,778 | €80,804 | -€4,974 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,790 | €11,101 | -€4,689 | -29.7% |
| Other operating charges | 640/8 | €1,583 | €2,033 | +€450 | +28.4% |
| Non-recurring operating charges | 66A | - | €1,412 | +€1,412 | |
| Gross operating margin | 9900 | €104,716 | €120,304 | +€15,588 | +14.9% |
| Operating profit (loss) | 9901 | €1,565 | €24,954 | +€23,389 | +1494.5% |
| Financial income | 75/76B | €126 | €1,340 | +€1,214 | +963.5% |
| Recurring financial income | 75 | €126 | €1,340 | +€1,214 | +963.5% |
| Financial charges | 65/66B | €3,524 | €3,132 | -€392 | -11.1% |
| Recurring financial charges | 65 | €3,524 | €3,132 | -€392 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,833 | €23,162 | +€24,995 | |
| Income taxes | 67/77 | €1,492 | €6,571 | +€5,079 | +340.4% |
| Profit (loss) for the period | 9904 | -€3,325 | €16,591 | +€19,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,325 | €16,591 | +€19,916 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.