LARGENTUS: 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.
LARGENTUS
Largest movements
- Cash -€41,885
down €41,885 (-54.6%), from €76,748 to €34,862
mainly Other debts (-€76,814) and Debts after one year (-€38,421)
- Tangible fixed assets -€39,850
down €39,850 (-5.5%), from €725,843 to €685,993
of which Furniture and vehicles: -€23,311
- Receivables within one year -€22,344
down €22,344 (-44.0%), from €50,763 to €28,419
of which Trade receivables: -€26,853
- Other debts -€76,814
down €76,814 (-87.1%), from €88,184 to €11,370
- Profit (loss) carried forward +€41,126
up €41,126 (+21.3%), from €192,784 to €233,910
- Debts after one year -€38,421
down €38,421 (-7.9%), from €488,064 to €449,643
- Tax, wage and social debts -€12,324
down €12,324 (-54.5%), from €22,610 to €10,286
of which Taxes: -€12,324
- Current portion of long-term debt -€9,742
down €9,742 (-20.2%), from €48,162 to €38,421
- Gross operating margin -€44,807
down €44,807 (-28.6%), from €156,428 to €111,621
- Taxes -€10,415
down €10,415 (-40.1%), from €26,004 to €15,589
- Depreciation -€3,123
down €3,123 (-6.7%), from €46,390 to €43,267
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.
Cash bridge derived
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 | €853,806 | €751,635 | -€102,172 | -12.0% |
| Fixed assets | 21/28 | €725,843 | €685,993 | -€39,850 | -5.5% |
| Tangible fixed assets | 22/27 | €725,843 | €685,993 | -€39,850 | -5.5% |
| Land and buildings | 22 | €628,325 | €611,983 | -€16,342 | -2.6% |
| Plant, machinery and equipment | 23 | €1,732 | €1,536 | -€197 | -11.4% |
| Furniture and vehicles | 24 | €95,786 | €72,475 | -€23,311 | -24.3% |
| Current assets | 29/58 | €127,963 | €65,642 | -€62,322 | -48.7% |
| Amounts receivable within one year | 40/41 | €50,763 | €28,419 | -€22,344 | -44.0% |
| Trade receivables | 40 | €50,763 | €23,910 | -€26,853 | -52.9% |
| Other amounts receivable | 41 | €0 | €4,509 | +€4,509 | |
| Cash at bank and in hand | 54/58 | €76,748 | €34,862 | -€41,885 | -54.6% |
| Deferred charges and accrued income | 490/1 | €453 | €2,361 | +€1,908 | +421.2% |
| Total equity and liabilities | 10/49 | €853,806 | €751,635 | -€102,172 | -12.0% |
| Equity | 10/15 | €192,884 | €234,010 | +€41,126 | +21.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,784 | €233,910 | +€41,126 | +21.3% |
| Amounts payable | 17/49 | €660,922 | €517,625 | -€143,297 | -21.7% |
| Amounts payable after more than one year | 17 | €488,064 | €449,643 | -€38,421 | -7.9% |
| Financial debts | 170/4 | €488,064 | €449,643 | -€38,421 | -7.9% |
| Amounts payable within one year | 42/48 | €172,859 | €66,742 | -€106,116 | -61.4% |
| Current portion of amounts payable after more than one year | 42 | €48,162 | €38,421 | -€9,742 | -20.2% |
| Trade debts | 44 | €13,902 | €6,666 | -€7,236 | -52.0% |
| Suppliers | 440/4 | €13,902 | €6,666 | -€7,236 | -52.0% |
| Taxes, remuneration and social security | 45 | €22,610 | €10,286 | -€12,324 | -54.5% |
| Taxes | 450/3 | €22,610 | €10,286 | -€12,324 | -54.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €88,184 | €11,370 | -€76,814 | -87.1% |
| Accrued charges and deferred income | 492/3 | €0 | €1,240 | +€1,240 | |
| Non-recurring operating income | 76A | - | €17,085 | +€17,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,390 | €43,267 | -€3,123 | -6.7% |
| Other operating charges | 640/8 | €2,580 | €1,758 | -€822 | -31.9% |
| Gross operating margin | 9900 | €156,428 | €111,621 | -€44,807 | -28.6% |
| Operating profit (loss) | 9901 | €107,457 | €66,596 | -€40,861 | -38.0% |
| Financial income | 75/76B | €48 | €334 | +€286 | +602.3% |
| Recurring financial income | 75 | €48 | €334 | +€286 | +602.3% |
| Financial charges | 65/66B | €11,282 | €10,215 | -€1,067 | -9.5% |
| Recurring financial charges | 65 | €11,282 | €10,215 | -€1,067 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €96,223 | €56,715 | -€39,508 | -41.1% |
| Income taxes | 67/77 | €26,004 | €15,589 | -€10,415 | -40.1% |
| Profit (loss) for the period | 9904 | €70,219 | €41,126 | -€29,093 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,219 | €41,126 | -€29,093 | -41.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.