LARGHOLD: 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.
What changed
LARGHOLD
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€15,244
2023 · €45,301-€60,545
Equity
-€141,685
2023 · -€126,441-€15,244
Cash
€4,899
2023 · €60,551-€55,652
Balance sheet total
€5.7m
2023 · €5.4m+€240,665
Largest movements
Assets
- Financial fixed assets +€283,000
up €283,000 (+6.0%), from €4.8m to €5.0m
Equity and liabilities
- Debts after one year +€254,518
up €254,518 (+4.6%), from €5.5m to €5.7m
of which Other amounts payable: +€280,000
Income statement
- Financial income -€44,237
down €44,237 (-56.4%), from €78,475 to €34,238
- Staff costs +€11,662
up €11,662 (+46.3%), from €25,193 to €36,856
- Gross operating margin -€5,246
down €5,246 (-16.4%), from €31,986 to €26,741
- Financial charges -€781
down €781 (-5.3%), from €14,732 to €13,951
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.
Result 2023
€45,301
Gross operating margin
-€5,246
Staff costs
-€11,662
Other operating charges
+€90
Other operating items
-€271
Financial income
-€44,237
Financial charges
+€781
Result 2024
-€15,244
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.
From operations
-€30,092
Investment
-€283,000
Financing
+€257,439
Cash 2023
€60,551
From operations (derived)
-€30,092
Net result for the year
-€15,244
Depreciation
+€23,738
Receivables within one year
+€119
Deferred charges and accrued income
-€37,174
Trade debts
-€7,915
Tax, wage and social debts
-€14,410
Other debts
+€19,662
Accrued charges and deferred income
+€1,133
Investment (derived)
-€283,000
Investment in fixed assets (net)
-€283,000
Financing
+€257,439
Debts after one year
+€254,518
Current portion of long-term debt
+€2,921
Cash 2024
€4,899
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,447,368 | €5,688,033 | +€240,665 | +4.4% |
| Fixed assets | 21/28 | €5,203,875 | €5,463,138 | +€259,262 | +5.0% |
| Tangible fixed assets | 22/27 | €448,238 | €424,500 | -€23,738 | -5.3% |
| Land and buildings | 22 | €448,238 | €424,500 | -€23,738 | -5.3% |
| Financial fixed assets | 28 | €4,755,637 | €5,038,637 | +€283,000 | +6.0% |
| Current assets | 29/58 | €243,492 | €224,895 | -€18,597 | -7.6% |
| Amounts receivable within one year | 40/41 | €15,342 | €15,222 | -€119 | -0.8% |
| Trade receivables | 40 | €13,089 | - | -€13,089 | |
| Other amounts receivable | 41 | €2,253 | €15,222 | +€12,970 | +575.7% |
| Cash at bank and in hand | 54/58 | €60,551 | €4,899 | -€55,652 | -91.9% |
| Deferred charges and accrued income | 490/1 | €167,599 | €204,773 | +€37,174 | +22.2% |
| Total equity and liabilities | 10/49 | €5,447,368 | €5,688,033 | +€240,665 | +4.4% |
| Equity | 10/15 | -€126,441 | -€141,685 | -€15,244 | -12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,441 | -€146,685 | -€15,244 | -11.6% |
| Amounts payable | 17/49 | €5,573,808 | €5,829,717 | +€255,909 | +4.6% |
| Amounts payable after more than one year | 17 | €5,478,928 | €5,733,446 | +€254,518 | +4.6% |
| Financial debts | 170/4 | €391,817 | €366,335 | -€25,482 | -6.5% |
| Other amounts payable | 178/9 | €5,087,111 | €5,367,111 | +€280,000 | +5.5% |
| Amounts payable within one year | 42/48 | €94,880 | €95,138 | +€258 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €24,646 | €27,567 | +€2,921 | +11.9% |
| Trade debts | 44 | €8,527 | €613 | -€7,915 | -92.8% |
| Suppliers | 440/4 | €8,527 | €613 | -€7,915 | -92.8% |
| Taxes, remuneration and social security | 45 | €19,443 | €5,033 | -€14,410 | -74.1% |
| Remuneration and social security | 454/9 | €19,443 | €5,033 | -€14,410 | -74.1% |
| Other amounts payable | 47/48 | €42,264 | €61,926 | +€19,662 | +46.5% |
| Accrued charges and deferred income | 492/3 | - | €1,133 | +€1,133 | |
| Remuneration, social security and pensions | 62 | €25,193 | €36,856 | +€11,662 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,738 | €23,738 | = | 0.0% |
| Other operating charges | 640/8 | €1,497 | €1,407 | -€90 | -6.0% |
| Non-recurring operating charges | 66A | - | €271 | +€271 | |
| Gross operating margin | 9900 | €31,986 | €26,741 | -€5,246 | -16.4% |
| Operating profit (loss) | 9901 | -€18,442 | -€35,531 | -€17,089 | -92.7% |
| Financial income | 75/76B | €78,475 | €34,238 | -€44,237 | -56.4% |
| Recurring financial income | 75 | €78,475 | €34,238 | -€44,237 | -56.4% |
| Financial charges | 65/66B | €14,732 | €13,951 | -€781 | -5.3% |
| Recurring financial charges | 65 | €14,732 | €13,951 | -€781 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €45,301 | -€15,244 | -€60,545 | |
| Profit (loss) for the period | 9904 | €45,301 | -€15,244 | -€60,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,301 | -€15,244 | -€60,545 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.