LARINA: 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.
LARINA
Largest movements
- Tangible fixed assets -€10,798
down €10,798 (-92.1%), from €11,725 to €926
- Cash -€5,849
down €5,849 (-46.7%), from €12,527 to €6,678
mainly Trade debts (-€22,597) and Debts after one year (-€5,357)
- Receivables within one year -€2,927
down €2,927 (-22.5%), from €13,025 to €10,098
of which Other amounts receivable: -€2,164
- Financial fixed assets -€624
no longer reported in 2024 (was €624)
- Trade debts -€22,597
down €22,597 (-68.8%), from €32,863 to €10,266
- Profit (loss) carried forward +€5,673
up €5,673 (+4.0%), from -€142,111 to -€136,437
- Debts after one year -€5,357
down €5,357 (-3.8%), from €141,909 to €136,552
- Tax, wage and social debts +€2,018
up €2,018 (+328.8%), from €614 to €2,632
- Gross operating margin +€56,620
up €56,620, from -€38,196 to €18,423
- Other operating charges -€2,346
down €2,346 (-68.2%), from €3,440 to €1,094
- Depreciation -€1,824
down €1,824 (-14.5%), from €12,623 to €10,798
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,475 | €19,213 | -€20,263 | -51.3% |
| Fixed assets | 21/28 | €12,349 | €926 | -€11,422 | -92.5% |
| Tangible fixed assets | 22/27 | €11,725 | €926 | -€10,798 | -92.1% |
| Furniture and vehicles | 24 | €11,725 | €926 | -€10,798 | -92.1% |
| Financial fixed assets | 28 | €624 | - | -€624 | |
| Current assets | 29/58 | €27,127 | €18,286 | -€8,840 | -32.6% |
| Amounts receivable within one year | 40/41 | €13,025 | €10,098 | -€2,927 | -22.5% |
| Trade receivables | 40 | €10,862 | €10,098 | -€763 | -7.0% |
| Other amounts receivable | 41 | €2,164 | - | -€2,164 | |
| Cash at bank and in hand | 54/58 | €12,527 | €6,678 | -€5,849 | -46.7% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,510 | -€64 | -4.1% |
| Total equity and liabilities | 10/49 | €39,475 | €19,213 | -€20,263 | -51.3% |
| Equity | 10/15 | -€135,911 | -€130,237 | +€5,673 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,111 | -€136,437 | +€5,673 | +4.0% |
| Amounts payable | 17/49 | €175,386 | €149,450 | -€25,936 | -14.8% |
| Amounts payable after more than one year | 17 | €141,909 | €136,552 | -€5,357 | -3.8% |
| Other amounts payable | 178/9 | €141,909 | €136,552 | -€5,357 | -3.8% |
| Amounts payable within one year | 42/48 | €33,477 | €12,898 | -€20,579 | -61.5% |
| Trade debts | 44 | €32,863 | €10,266 | -€22,597 | -68.8% |
| Suppliers | 440/4 | €32,863 | €10,266 | -€22,597 | -68.8% |
| Taxes, remuneration and social security | 45 | €614 | €2,632 | +€2,018 | +328.8% |
| Taxes | 450/3 | €614 | €2,632 | +€2,018 | +328.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,623 | €10,798 | -€1,824 | -14.5% |
| Other operating charges | 640/8 | €3,440 | €1,094 | -€2,346 | -68.2% |
| Gross operating margin | 9900 | -€38,196 | €18,423 | +€56,620 | |
| Operating profit (loss) | 9901 | -€54,259 | €6,532 | +€60,791 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -87.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -87.5% |
| Financial charges | 65/66B | €286 | €307 | +€21 | +7.3% |
| Recurring financial charges | 65 | €286 | €307 | +€21 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€54,545 | €6,225 | +€60,770 | |
| Income taxes | 67/77 | €606 | €551 | -€55 | -9.1% |
| Profit (loss) for the period | 9904 | -€55,152 | €5,673 | +€60,825 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,152 | €5,673 | +€60,825 |
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.