Lareba: what changed
Two fiscal 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.
Lareba
Largest movements
- Financial fixed assets +€130,000
up €130,000 (+1768.7%), from €7,350 to €137,350
- Deferred charges and accrued income +€95,829
new in 2023: €95,829
- Cash +€62,929
up €62,929 (+361.7%), from €17,399 to €80,329
mainly Tax, wage and social debts (+€144,415) and Debts after one year (+€121,746)
- Tax, wage and social debts +€144,415
new in 2023: €144,415
- Debts after one year +€121,746
new in 2023: €121,746
- Trade debts +€108,353
up €108,353 (+2178.1%), from €4,975 to €113,327
- Profit (loss) carried forward -€71,220
down €71,220 (-215.4%), from -€33,071 to -€104,291
- Other debts -€61,306
down €61,306 (-70.9%), from €86,483 to €25,177
- Staff costs +€699,716
new in 2023: €699,716
- Gross operating margin +€658,594
up €658,594, from -€21,198 to €637,396
- Financial charges +€8,408
up €8,408 (+17517.7%), from €48 to €8,456
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,386 | €375,903 | +€292,517 | +350.8% |
| Fixed assets | 21/28 | €7,350 | €140,448 | +€133,098 | +1810.9% |
| Tangible fixed assets | 22/27 | - | €3,098 | +€3,098 | |
| Plant, machinery and equipment | 23 | - | €351 | +€351 | |
| Furniture and vehicles | 24 | - | €2,747 | +€2,747 | |
| Financial fixed assets | 28 | €7,350 | €137,350 | +€130,000 | +1768.7% |
| Current assets | 29/58 | €76,036 | €235,455 | +€159,418 | +209.7% |
| Amounts receivable within one year | 40/41 | €58,637 | €59,297 | +€660 | +1.1% |
| Trade receivables | 40 | €58,637 | €33,797 | -€24,840 | -42.4% |
| Other amounts receivable | 41 | - | €25,500 | +€25,500 | |
| Cash at bank and in hand | 54/58 | €17,399 | €80,329 | +€62,929 | +361.7% |
| Deferred charges and accrued income | 490/1 | - | €95,829 | +€95,829 | |
| Total equity and liabilities | 10/49 | €83,386 | €375,903 | +€292,517 | +350.8% |
| Equity | 10/15 | -€8,071 | -€79,291 | -€71,220 | -882.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | -€33,071 | -€104,291 | -€71,220 | -215.4% |
| Amounts payable | 17/49 | €91,457 | €455,194 | +€363,736 | +397.7% |
| Amounts payable after more than one year | 17 | - | €121,746 | +€121,746 | |
| Financial debts | 170/4 | - | €121,746 | +€121,746 | |
| Amounts payable within one year | 42/48 | €91,457 | €327,461 | +€236,003 | +258.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,862 | +€4,862 | |
| Financial debts | 43 | - | €39,680 | +€39,680 | |
| Other loans | 439 | - | €39,680 | +€39,680 | |
| Trade debts | 44 | €4,975 | €113,327 | +€108,353 | +2178.1% |
| Suppliers | 440/4 | €4,975 | €113,327 | +€108,353 | +2178.1% |
| Taxes, remuneration and social security | 45 | - | €144,415 | +€144,415 | |
| Remuneration and social security | 454/9 | - | €144,415 | +€144,415 | |
| Other amounts payable | 47/48 | €86,483 | €25,177 | -€61,306 | -70.9% |
| Accrued charges and deferred income | 492/3 | - | €5,987 | +€5,987 | |
| Remuneration, social security and pensions | 62 | - | €699,716 | +€699,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €222 | +€222 | |
| Other operating charges | 640/8 | - | €222 | +€222 | |
| Gross operating margin | 9900 | -€21,198 | €637,396 | +€658,594 | |
| Operating profit (loss) | 9901 | -€21,198 | -€62,763 | -€41,566 | -196.1% |
| Financial charges | 65/66B | €48 | €8,456 | +€8,408 | +17517.7% |
| Recurring financial charges | 65 | €48 | €8,456 | +€8,408 | +17517.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,246 | -€71,220 | -€49,974 | -235.2% |
| Profit (loss) for the period | 9904 | -€21,246 | -€71,220 | -€49,974 | -235.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,246 | -€71,220 | -€49,974 | -235.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.