LARGYAG: 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.
LARGYAG
Largest movements
- Cash -€4,100
down €4,100 (-63.7%), from €6,433 to €2,333
mainly Net result for the year (-€2,079) and Deferred charges and accrued income (-€1,797)
- Deferred charges and accrued income +€1,797
up €1,797, from €0 to €1,797
- Tangible fixed assets -€1,471
down €1,471 (-100.0%), from €1,471 to €0
- Receivables within one year -€1,181
down €1,181 (-2.0%), from €57,907 to €56,726
of which Other amounts receivable: -€1,849
- Profit (loss) carried forward -€2,079
down €2,079 (-20.8%), from €10,017 to €7,938
- Tax, wage and social debts -€1,753
down €1,753 (-32.2%), from €5,439 to €3,686
- Gross operating margin -€58,716
down €58,716, from €49,503 to -€9,214
- Taxes -€14,025
down €14,025 (-99.0%), from €14,172 to €147
- Financial income +€4,683
up €4,683 (+98.4%), from €4,758 to €9,441
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 | €65,812 | €60,857 | -€4,955 | -7.5% |
| Fixed assets | 21/28 | €1,471 | €0 | -€1,471 | -100.0% |
| Tangible fixed assets | 22/27 | €1,471 | €0 | -€1,471 | -100.0% |
| Furniture and vehicles | 24 | €1,471 | €0 | -€1,471 | -100.0% |
| Current assets | 29/58 | €64,341 | €60,857 | -€3,484 | -5.4% |
| Amounts receivable within one year | 40/41 | €57,907 | €56,726 | -€1,181 | -2.0% |
| Trade receivables | 40 | €1,282 | €1,950 | +€668 | +52.1% |
| Other amounts receivable | 41 | €56,625 | €54,776 | -€1,849 | -3.3% |
| Cash at bank and in hand | 54/58 | €6,433 | €2,333 | -€4,100 | -63.7% |
| Deferred charges and accrued income | 490/1 | €0 | €1,797 | +€1,797 | |
| Total equity and liabilities | 10/49 | €65,812 | €60,857 | -€4,955 | -7.5% |
| Equity | 10/15 | €56,362 | €54,283 | -€2,079 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,745 | €27,745 | = | 0.0% |
| Distributable reserves | 133 | €27,745 | €27,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,017 | €7,938 | -€2,079 | -20.8% |
| Amounts payable | 17/49 | €9,450 | €6,574 | -€2,876 | -30.4% |
| Amounts payable within one year | 42/48 | €9,063 | €6,574 | -€2,489 | -27.5% |
| Financial debts | 43 | €171 | €0 | -€171 | -100.0% |
| Credit institutions | 430/8 | €171 | €0 | -€171 | -100.0% |
| Trade debts | 44 | €3,453 | €2,888 | -€565 | -16.4% |
| Suppliers | 440/4 | €3,453 | €2,888 | -€565 | -16.4% |
| Taxes, remuneration and social security | 45 | €5,439 | €3,686 | -€1,753 | -32.2% |
| Taxes | 450/3 | €5,439 | €3,686 | -€1,753 | -32.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Non-recurring operating income | 76A | - | €9,181 | +€9,181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €279 | €0 | -€279 | -100.0% |
| Other operating charges | 640/8 | €1,024 | €561 | -€463 | -45.2% |
| Non-recurring operating charges | 66A | - | €471 | +€471 | |
| Gross operating margin | 9900 | €49,503 | -€9,214 | -€58,716 | |
| Operating profit (loss) | 9901 | €48,200 | -€10,246 | -€58,446 | |
| Financial income | 75/76B | €4,758 | €9,441 | +€4,683 | +98.4% |
| Recurring financial income | 75 | €4,758 | €9,441 | +€4,683 | +98.4% |
| Financial charges | 65/66B | €1,042 | €1,127 | +€85 | +8.2% |
| Recurring financial charges | 65 | €1,042 | €1,127 | +€85 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €51,917 | -€1,932 | -€53,849 | |
| Income taxes | 67/77 | €14,172 | €147 | -€14,025 | -99.0% |
| Profit (loss) for the period | 9904 | €37,745 | -€2,079 | -€39,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,745 | -€2,079 | -€39,824 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.