LARIMOVA: 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.
LARIMOVA
Largest movements
- Cash +€64,720
up €64,720 (+1442.7%), from €4,486 to €69,206
mainly Trade debts (+€89,980) and Depreciation (+€51,514)
- Receivables within one year +€60,971
up €60,971 (+70.3%), from €86,730 to €147,701
of which Trade receivables: +€80,035
- Tangible fixed assets -€49,242
down €49,242 (-4.2%), from €1.2m to €1.1m
of which Land and buildings: -€33,182
- Stocks and contracts -€49,093
down €49,093 (-21.4%), from €229,160 to €180,067
- Trade debts +€89,980
up €89,980 (+53.1%), from €169,398 to €259,378
- Debts after one year -€72,857
down €72,857 (-34.7%), from €210,000 to €137,143
- Gross operating margin +€18,609
up €18,609 (+20.1%), from €92,358 to €110,966
- Financial charges +€6,807
up €6,807 (+25.6%), from €26,597 to €33,404
- Taxes +€3,020
up €3,020 (+489.1%), from €617 to €3,637
- Depreciation +€2,469
up €2,469 (+5.0%), from €49,045 to €51,514
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 | €1,551,404 | €1,577,151 | +€25,747 | +1.7% |
| Fixed assets | 21/28 | €1,179,328 | €1,130,086 | -€49,242 | -4.2% |
| Tangible fixed assets | 22/27 | €1,178,203 | €1,128,961 | -€49,242 | -4.2% |
| Land and buildings | 22 | €1,145,443 | €1,112,261 | -€33,182 | -2.9% |
| Plant, machinery and equipment | 23 | €32,760 | €16,700 | -€16,061 | -49.0% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €372,076 | €447,065 | +€74,989 | +20.2% |
| Stocks and contracts in progress | 3 | €229,160 | €180,067 | -€49,093 | -21.4% |
| Stocks | 30/36 | €229,160 | €180,067 | -€49,093 | -21.4% |
| Amounts receivable within one year | 40/41 | €86,730 | €147,701 | +€60,971 | +70.3% |
| Trade receivables | 40 | €67,665 | €147,701 | +€80,035 | +118.3% |
| Other amounts receivable | 41 | €19,064 | - | -€19,064 | |
| Cash at bank and in hand | 54/58 | €4,486 | €69,206 | +€64,720 | +1442.7% |
| Deferred charges and accrued income | 490/1 | €51,700 | €50,091 | -€1,609 | -3.1% |
| Total equity and liabilities | 10/49 | €1,551,404 | €1,577,151 | +€25,747 | +1.7% |
| Equity | 10/15 | €669,996 | €678,132 | +€8,136 | +1.2% |
| Contributions | 10/11 | €419,102 | €419,102 | = | 0.0% |
| Capital | 10 | €419,102 | €419,102 | = | 0.0% |
| Issued capital | 100 | €419,102 | €419,102 | = | 0.0% |
| Reserves | 13 | €264,263 | €259,031 | -€5,232 | -2.0% |
| Non-distributable reserves | 130/1 | €25,500 | €25,500 | = | 0.0% |
| Legal reserve | 130 | €25,500 | €25,500 | = | 0.0% |
| Distributable reserves | 133 | €238,763 | €233,531 | -€5,232 | -2.2% |
| Profit (loss) carried forward | 14 | -€13,369 | - | +€13,369 | |
| Amounts payable | 17/49 | €881,408 | €899,019 | +€17,611 | +2.0% |
| Amounts payable after more than one year | 17 | €210,000 | €137,143 | -€72,857 | -34.7% |
| Financial debts | 170/4 | €210,000 | €137,143 | -€72,857 | -34.7% |
| Amounts payable within one year | 42/48 | €671,408 | €761,876 | +€90,468 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €72,857 | €72,857 | = | 0.0% |
| Trade debts | 44 | €169,398 | €259,378 | +€89,980 | +53.1% |
| Suppliers | 440/4 | €169,398 | €259,378 | +€89,980 | +53.1% |
| Taxes, remuneration and social security | 45 | €7,393 | €19,331 | +€11,938 | +161.5% |
| Taxes | 450/3 | €7,393 | €19,331 | +€11,938 | +161.5% |
| Other amounts payable | 47/48 | €421,759 | €410,310 | -€11,449 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,045 | €51,514 | +€2,469 | +5.0% |
| Other operating charges | 640/8 | €13,735 | €14,281 | +€546 | +4.0% |
| Gross operating margin | 9900 | €92,358 | €110,966 | +€18,609 | +20.1% |
| Operating profit (loss) | 9901 | €29,578 | €45,171 | +€15,593 | +52.7% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €26,597 | €33,404 | +€6,807 | +25.6% |
| Recurring financial charges | 65 | €26,597 | €33,404 | +€6,807 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €2,981 | €11,774 | +€8,793 | +295.0% |
| Income taxes | 67/77 | €617 | €3,637 | +€3,020 | +489.1% |
| Profit (loss) for the period | 9904 | €2,364 | €8,136 | +€5,773 | +244.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,364 | €8,136 | +€5,773 | +244.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.