LARIOS: what changed
Two financial 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.
LARIOS
Largest movements
- Current investments +€121,543
up €121,543 (+31.3%), from €387,995 to €509,538
- Cash -€59,840
down €59,840 (-22.1%), from €270,556 to €210,716
mainly Current investments (-€121,543) and Tax, wage and social debts (-€22,508)
- Tangible fixed assets -€14,062
down €14,062 (-24.3%), from €57,846 to €43,784
of which Furniture and vehicles: -€13,920
- Receivables within one year -€10,603
down €10,603 (-15.9%), from €66,721 to €56,118
of which Trade receivables: -€13,974
- Reserves +€63,018
up €63,018 (+10.2%), from €617,775 to €680,793
- Tax, wage and social debts -€22,508
down €22,508 (-73.7%), from €30,533 to €8,025
- Gross operating margin -€88,540
down €88,540 (-45.8%), from €193,211 to €104,671
- Taxes -€25,840
down €25,840 (-46.6%), from €55,398 to €29,558
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.
Derived cash bridge
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 | €783,601 | €820,668 | +€37,068 | +4.7% |
| Fixed assets | 21/28 | €57,846 | €43,784 | -€14,062 | -24.3% |
| Tangible fixed assets | 22/27 | €57,846 | €43,784 | -€14,062 | -24.3% |
| Plant, machinery and equipment | 23 | €1,138 | €996 | -€142 | -12.5% |
| Furniture and vehicles | 24 | €56,708 | €42,788 | -€13,920 | -24.5% |
| Current assets | 29/58 | €725,755 | €776,884 | +€51,130 | +7.0% |
| Amounts receivable within one year | 40/41 | €66,721 | €56,118 | -€10,603 | -15.9% |
| Trade receivables | 40 | €66,721 | €52,747 | -€13,974 | -20.9% |
| Other amounts receivable | 41 | - | €3,371 | +€3,371 | |
| Current investments | 50/53 | €387,995 | €509,538 | +€121,543 | +31.3% |
| Cash at bank and in hand | 54/58 | €270,556 | €210,716 | -€59,840 | -22.1% |
| Deferred charges and accrued income | 490/1 | €484 | €513 | +€30 | +6.2% |
| Total equity and liabilities | 10/49 | €783,601 | €820,668 | +€37,068 | +4.7% |
| Equity | 10/15 | €746,530 | €809,547 | +€63,018 | +8.4% |
| Contributions | 10/11 | €67,000 | €67,000 | = | 0.0% |
| Reserves | 13 | €617,775 | €680,793 | +€63,018 | +10.2% |
| Distributable reserves | 133 | €617,775 | €680,793 | +€63,018 | +10.2% |
| Profit (loss) carried forward | 14 | €61,754 | €61,754 | = | 0.0% |
| Amounts payable | 17/49 | €37,071 | €11,121 | -€25,950 | -70.0% |
| Amounts payable within one year | 42/48 | €37,071 | €11,121 | -€25,950 | -70.0% |
| Trade debts | 44 | €1,160 | - | -€1,160 | |
| Suppliers | 440/4 | €1,160 | - | -€1,160 | |
| Taxes, remuneration and social security | 45 | €30,533 | €8,025 | -€22,508 | -73.7% |
| Taxes | 450/3 | €30,533 | €8,025 | -€22,508 | -73.7% |
| Other amounts payable | 47/48 | €5,378 | €3,096 | -€2,283 | -42.4% |
| Non-recurring operating income | 76A | €31,000 | - | -€31,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,035 | €14,062 | +€1,027 | +7.9% |
| Other operating charges | 640/8 | €439 | €597 | +€158 | +36.0% |
| Gross operating margin | 9900 | €193,211 | €104,671 | -€88,540 | -45.8% |
| Operating profit (loss) | 9901 | €179,737 | €90,012 | -€89,725 | -49.9% |
| Financial income | 75/76B | €4,557 | €2,936 | -€1,620 | -35.6% |
| Recurring financial income | 75 | €4,557 | €2,936 | -€1,620 | -35.6% |
| Financial charges | 65/66B | €278 | €373 | +€95 | +34.2% |
| Recurring financial charges | 65 | €278 | €373 | +€95 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €184,015 | €92,575 | -€91,440 | -49.7% |
| Income taxes | 67/77 | €55,398 | €29,558 | -€25,840 | -46.6% |
| Profit (loss) for the period | 9904 | €128,617 | €63,018 | -€65,600 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,617 | €63,018 | -€65,600 | -51.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.