Laris: 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.
Laris
Largest movements
- Receivables within one year +€20,903
up €20,903 (+113%), from €18,530 to €39,433
of which Other amounts receivable: +€11,456
- Cash +€16,309
up €16,309 (+41.6%), from €39,192 to €55,501
mainly Net result for the year (+€31,532) and Other debts (+€23,436)
- Other debts +€23,436
up €23,436, from €0 to €23,436
- Reserves +€8,097
up €8,097 (+5.4%), from €149,353 to €157,450
- Trade debts +€5,622
up €5,622 (+1,887%), from €298 to €5,920
- Gross operating margin +€2,812
up €2,812 (+6.4%), from €44,278 to €47,090
- Taxes +€683
up €683 (+4.5%), from €15,245 to €15,928
- Depreciation +€653
up €653 (+61.9%), from €1,055 to €1,708
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 | €170,004 | €206,198 | +€36,194 | +21.3% |
| Fixed assets | 21/28 | €10,434 | €8,726 | -€1,708 | -16.4% |
| Tangible fixed assets | 22/27 | €10,434 | €8,726 | -€1,708 | -16.4% |
| Plant, machinery and equipment | 23 | €1,763 | €1,396 | -€367 | -20.8% |
| Furniture and vehicles | 24 | €2,832 | €2,303 | -€529 | -18.7% |
| Other tangible fixed assets | 26 | €5,839 | €5,027 | -€813 | -13.9% |
| Current assets | 29/58 | €159,569 | €197,472 | +€37,902 | +23.8% |
| Amounts receivable within one year | 40/41 | €18,530 | €39,433 | +€20,903 | +113% |
| Trade receivables | 40 | €8,076 | €17,522 | +€9,446 | +117% |
| Other amounts receivable | 41 | €10,454 | €21,911 | +€11,456 | +110% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,192 | €55,501 | +€16,309 | +41.6% |
| Deferred charges and accrued income | 490/1 | €1,847 | €2,538 | +€690 | +37.4% |
| Total equity and liabilities | 10/49 | €170,004 | €206,198 | +€36,194 | +21.3% |
| Equity | 10/15 | €158,869 | €166,966 | +€8,097 | +5.1% |
| Contributions | 10/11 | €9,515 | €9,515 | = | 0.0% |
| Reserves | 13 | €149,353 | €157,450 | +€8,097 | +5.4% |
| Distributable reserves | 133 | €149,353 | €157,450 | +€8,097 | +5.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,135 | €39,232 | +€28,097 | +252% |
| Amounts payable within one year | 42/48 | €11,135 | €39,167 | +€28,032 | +252% |
| Trade debts | 44 | €298 | €5,920 | +€5,622 | +1,887% |
| Suppliers | 440/4 | €298 | €5,920 | +€5,622 | +1,887% |
| Taxes, remuneration and social security | 45 | €10,837 | €9,812 | -€1,026 | -9.5% |
| Taxes | 450/3 | €10,837 | €9,812 | -€1,026 | -9.5% |
| Other amounts payable | 47/48 | €0 | €23,436 | +€23,436 | |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €1,708 | +€653 | +61.9% |
| Other operating charges | 640/8 | €493 | €400 | -€94 | -19.0% |
| Gross operating margin | 9900 | €44,278 | €47,090 | +€2,812 | +6.4% |
| Operating profit (loss) | 9901 | €42,730 | €44,982 | +€2,253 | +5.3% |
| Financial income | 75/76B | €2,732 | €2,568 | -€164 | -6.0% |
| Recurring financial income | 75 | €2,732 | €2,568 | -€164 | -6.0% |
| Financial charges | 65/66B | €67 | €90 | +€23 | +34.2% |
| Recurring financial charges | 65 | €67 | €90 | +€23 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €45,394 | €47,460 | +€2,066 | +4.6% |
| Income taxes | 67/77 | €15,245 | €15,928 | +€683 | +4.5% |
| Profit (loss) for the period | 9904 | €30,149 | €31,532 | +€1,383 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,149 | €31,532 | +€1,383 | +4.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.