LARIE: 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.
LARIE
Largest movements
- Current investments -€295,871
down €295,871 (-100.0%), from €295,871 to €0
- Cash +€100,811
up €100,811 (+219.2%), from €46,000 to €146,811
mainly Current investments (+€295,871) and Net result for the year (+€37,901)
- Tangible fixed assets -€25,552
down €25,552 (-54.9%), from €46,512 to €20,960
- Other debts -€211,500
down €211,500 (-87.8%), from €241,003 to €29,503
- Debts after one year -€15,802
down €15,802 (-100.0%), from €15,802 to €0
- Current portion of long-term debt -€12,278
down €12,278 (-43.7%), from €28,080 to €15,802
- Profit (loss) carried forward +€9,401
up €9,401 (+30.8%), from €30,544 to €39,945
- Tax, wage and social debts +€7,393
up €7,393 (+12.4%), from €59,649 to €67,042
of which Remuneration and social security: +€7,493
- Staff costs +€31,945
up €31,945 (+5.3%), from €607,594 to €639,539
- Gross operating margin -€23,323
down €23,323 (-3.2%), from €737,517 to €714,194
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 | €394,011 | €173,094 | -€220,917 | -56.1% |
| Fixed assets | 21/28 | €46,512 | €20,960 | -€25,552 | -54.9% |
| Tangible fixed assets | 22/27 | €46,512 | €20,960 | -€25,552 | -54.9% |
| Furniture and vehicles | 24 | €46,512 | €20,960 | -€25,552 | -54.9% |
| Current assets | 29/58 | €347,499 | €152,134 | -€195,365 | -56.2% |
| Amounts receivable within one year | 40/41 | €1,634 | €0 | -€1,634 | -100.0% |
| Trade receivables | 40 | €1,634 | €0 | -€1,634 | -100.0% |
| Current investments | 50/53 | €295,871 | €0 | -€295,871 | -100.0% |
| Cash at bank and in hand | 54/58 | €46,000 | €146,811 | +€100,811 | +219.2% |
| Deferred charges and accrued income | 490/1 | €3,994 | €5,323 | +€1,329 | +33.3% |
| Total equity and liabilities | 10/49 | €394,011 | €173,094 | -€220,917 | -56.1% |
| Equity | 10/15 | €49,444 | €58,845 | +€9,401 | +19.0% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,544 | €39,945 | +€9,401 | +30.8% |
| Amounts payable | 17/49 | €344,567 | €114,248 | -€230,319 | -66.8% |
| Amounts payable after more than one year | 17 | €15,802 | €0 | -€15,802 | -100.0% |
| Financial debts | 170/4 | €15,802 | €0 | -€15,802 | -100.0% |
| Amounts payable within one year | 42/48 | €328,765 | €114,248 | -€214,517 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €28,080 | €15,802 | -€12,278 | -43.7% |
| Trade debts | 44 | €33 | €1,901 | +€1,868 | +5644.6% |
| Suppliers | 440/4 | €33 | €1,901 | +€1,868 | +5644.6% |
| Taxes, remuneration and social security | 45 | €59,649 | €67,042 | +€7,393 | +12.4% |
| Taxes | 450/3 | €195 | €95 | -€100 | -51.2% |
| Remuneration and social security | 454/9 | €59,454 | €66,947 | +€7,493 | +12.6% |
| Other amounts payable | 47/48 | €241,003 | €29,503 | -€211,500 | -87.8% |
| Remuneration, social security and pensions | 62 | €607,594 | €639,539 | +€31,945 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,468 | €25,552 | -€2,916 | -10.2% |
| Other operating charges | 640/8 | €1,416 | €1,460 | +€44 | +3.1% |
| Gross operating margin | 9900 | €737,517 | €714,194 | -€23,323 | -3.2% |
| Operating profit (loss) | 9901 | €100,039 | €47,643 | -€52,396 | -52.4% |
| Financial income | 75/76B | €749 | €2,034 | +€1,285 | +171.7% |
| Recurring financial income | 75 | €749 | €2,034 | +€1,285 | +171.7% |
| Financial charges | 65/66B | €1,443 | €1,070 | -€374 | -25.9% |
| Recurring financial charges | 65 | €1,443 | €1,070 | -€374 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €99,344 | €48,607 | -€50,737 | -51.1% |
| Income taxes | 67/77 | €10,420 | €10,706 | +€285 | +2.7% |
| Profit (loss) for the period | 9904 | €88,924 | €37,901 | -€51,023 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,924 | €37,901 | -€51,023 | -57.4% |
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 8 October 2026 via checked.be.