LARDIPI: 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.
LARDIPI
Largest movements
- Intangible fixed assets -€11,502
down €11,502 (-10.9%), from €105,747 to €94,246
- Tangible fixed assets +€2,449
up €2,449 (+74.9%), from €3,270 to €5,719
- Deferred charges and accrued income -€2,284
down €2,284 (-90.4%), from €2,526 to €242
- Debts after one year -€8,923
down €8,923 (-15.5%), from €57,726 to €48,803
- Profit (loss) carried forward -€6,032
down €6,032, from €4,653 to -€1,379
- Other debts +€3,911
up €3,911 (+21.9%), from €17,849 to €21,760
- Gross operating margin -€9,702
down €9,702 (-44.7%), from €21,726 to €12,023
- Depreciation +€2,817
up €2,817 (+27.8%), from €10,131 to €12,948
- Other operating charges -€1,719
down €1,719 (-71.0%), from €2,421 to €702
- Taxes -€1,081
no longer reported in 2025 (was €1,081)
- Financial charges +€972
up €972 (+28.3%), from €3,440 to €4,412
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 | €117,898 | €106,321 | -€11,577 | -9.8% |
| Fixed assets | 21/28 | €109,017 | €99,964 | -€9,053 | -8.3% |
| Intangible fixed assets | 21 | €105,747 | €94,246 | -€11,502 | -10.9% |
| Tangible fixed assets | 22/27 | €3,270 | €5,719 | +€2,449 | +74.9% |
| Furniture and vehicles | 24 | €3,270 | €5,719 | +€2,449 | +74.9% |
| Current assets | 29/58 | €8,881 | €6,357 | -€2,524 | -28.4% |
| Amounts receivable within one year | 40/41 | €1,999 | €2,025 | +€25 | +1.3% |
| Trade receivables | 40 | €1,999 | €2,025 | +€25 | +1.3% |
| Cash at bank and in hand | 54/58 | €4,356 | €4,090 | -€266 | -6.1% |
| Deferred charges and accrued income | 490/1 | €2,526 | €242 | -€2,284 | -90.4% |
| Total equity and liabilities | 10/49 | €117,898 | €106,321 | -€11,577 | -9.8% |
| Equity | 10/15 | €29,153 | €23,121 | -€6,032 | -20.7% |
| Contributions | 10/11 | €24,500 | €24,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,653 | -€1,379 | -€6,032 | |
| Amounts payable | 17/49 | €88,745 | €83,200 | -€5,545 | -6.2% |
| Amounts payable after more than one year | 17 | €57,726 | €48,803 | -€8,923 | -15.5% |
| Financial debts | 170/4 | €57,726 | €48,803 | -€8,923 | -15.5% |
| Amounts payable within one year | 42/48 | €30,540 | €33,993 | +€3,452 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €8,324 | €8,923 | +€599 | +7.2% |
| Trade debts | 44 | €816 | €22 | -€794 | -97.3% |
| Suppliers | 440/4 | €816 | €22 | -€794 | -97.3% |
| Taxes, remuneration and social security | 45 | €3,552 | €3,288 | -€264 | -7.4% |
| Taxes | 450/3 | €1,798 | €3,288 | +€1,490 | +82.9% |
| Remuneration and social security | 454/9 | €1,754 | - | -€1,754 | |
| Other amounts payable | 47/48 | €17,849 | €21,760 | +€3,911 | +21.9% |
| Accrued charges and deferred income | 492/3 | €478 | €404 | -€74 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,131 | €12,948 | +€2,817 | +27.8% |
| Other operating charges | 640/8 | €2,421 | €702 | -€1,719 | -71.0% |
| Gross operating margin | 9900 | €21,726 | €12,023 | -€9,702 | -44.7% |
| Operating profit (loss) | 9901 | €9,174 | -€1,626 | -€10,800 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €3,440 | €4,412 | +€972 | +28.3% |
| Recurring financial charges | 65 | €3,440 | €4,412 | +€972 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €5,734 | -€6,032 | -€11,766 | |
| Income taxes | 67/77 | €1,081 | - | -€1,081 | |
| Profit (loss) for the period | 9904 | €4,653 | -€6,032 | -€10,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,653 | -€6,032 | -€10,685 |
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 21 October 2026 via checked.be.