LARDIN: 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.
LARDIN
Largest movements
- Cash +€36,901
up €36,901 (+63.3%), from €58,255 to €95,156
mainly Other debts (+€43,896) and Receivables within one year (+€31,157)
- Receivables within one year -€31,157
down €31,157 (-28.2%), from €110,527 to €79,370
of which Trade receivables: -€30,206
- Stocks and contracts +€30,000
up €30,000 (+473%), from €6,346 to €36,346
- Tangible fixed assets -€12,011
down €12,011 (-27.6%), from €43,571 to €31,560
of which Furniture and vehicles: -€11,302
- Other debts +€43,896
up €43,896 (+44.2%), from €99,233 to €143,129
- Profit (loss) carried forward -€10,963
down €10,963 (-13.6%), from €80,824 to €69,861
- Trade debts -€8,412
down €8,412 (-44.3%), from €18,980 to €10,568
- Gross operating margin -€52,952
down €52,952 (-39.3%), from €134,639 to €81,687
- Purchases and services +€35,601
up €35,601 (+8.0%), from €447,758 to €483,360
- Turnover -€17,175
down €17,175 (-2.9%), from €582,221 to €565,047
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 | €219,199 | €242,932 | +€23,733 | +10.8% |
| Fixed assets | 21/28 | €44,071 | €32,060 | -€12,011 | -27.3% |
| Tangible fixed assets | 22/27 | €43,571 | €31,560 | -€12,011 | -27.6% |
| Plant, machinery and equipment | 23 | €6,632 | €5,923 | -€709 | -10.7% |
| Furniture and vehicles | 24 | €36,938 | €25,636 | -€11,302 | -30.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €175,128 | €210,872 | +€35,744 | +20.4% |
| Stocks and contracts in progress | 3 | €6,346 | €36,346 | +€30,000 | +473% |
| Stocks | 30/36 | €6,346 | €36,346 | +€30,000 | +473% |
| Amounts receivable within one year | 40/41 | €110,527 | €79,370 | -€31,157 | -28.2% |
| Trade receivables | 40 | €101,113 | €70,907 | -€30,206 | -29.9% |
| Other amounts receivable | 41 | €9,414 | €8,463 | -€951 | -10.1% |
| Cash at bank and in hand | 54/58 | €58,255 | €95,156 | +€36,901 | +63.3% |
| Deferred charges and accrued income | 490/1 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €219,199 | €242,932 | +€23,733 | +10.8% |
| Equity | 10/15 | €89,184 | €78,221 | -€10,963 | -12.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,824 | €69,861 | -€10,963 | -13.6% |
| Amounts payable | 17/49 | €130,015 | €164,710 | +€34,695 | +26.7% |
| Amounts payable within one year | 42/48 | €130,015 | €164,710 | +€34,695 | +26.7% |
| Trade debts | 44 | €18,980 | €10,568 | -€8,412 | -44.3% |
| Suppliers | 440/4 | €18,980 | €10,568 | -€8,412 | -44.3% |
| Taxes, remuneration and social security | 45 | €11,803 | €11,014 | -€789 | -6.7% |
| Taxes | 450/3 | €11,803 | €11,014 | -€789 | -6.7% |
| Other amounts payable | 47/48 | €99,233 | €143,129 | +€43,896 | +44.2% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Turnover | 70 | €582,221 | €565,047 | -€17,175 | -2.9% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €447,758 | €483,360 | +€35,601 | +8.0% |
| Remuneration, social security and pensions | 62 | €51,687 | €52,040 | +€353 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,648 | €13,625 | +€2,977 | +28.0% |
| Other operating charges | 640/8 | €13,536 | €9,122 | -€4,414 | -32.6% |
| Gross operating margin | 9900 | €134,639 | €81,687 | -€52,952 | -39.3% |
| Operating profit (loss) | 9901 | €58,767 | €6,899 | -€51,868 | -88.3% |
| Financial income | 75/76B | €20 | €29 | +€10 | +48.5% |
| Recurring financial income | 75 | €20 | €29 | +€10 | +48.5% |
| Financial charges | 65/66B | €7,440 | €10,713 | +€3,273 | +44.0% |
| Recurring financial charges | 65 | €7,440 | €10,713 | +€3,273 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €51,347 | -€3,784 | -€55,131 | |
| Income taxes | 67/77 | €6,964 | €7,178 | +€214 | +3.1% |
| Profit (loss) for the period | 9904 | €44,383 | -€10,963 | -€55,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,383 | -€10,963 | -€55,346 |
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 17 October 2026 via checked.be.