LARISSA: 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.
LARISSA
Largest movements
- Cash -€8,175
down €8,175 (-57.1%), from €14,306 to €6,131
mainly Other debts (-€17,731) and Investment in fixed assets (net) (-€16,971)
- Other debts -€17,731
down €17,731 (-14.5%), from €122,563 to €104,833
- Profit (loss) carried forward +€7,399
up €7,399 (+35.8%), from €20,681 to €28,081
- Gross operating margin -€4,313
down €4,313 (-12.1%), from €35,631 to €31,318
- Taxes +€601
new in 2025: €601
- Depreciation +€469
up €469 (+2.7%), from €17,082 to €17,551
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 | €206,118 | €197,746 | -€8,372 | -4.1% |
| Fixed assets | 21/28 | €190,220 | €189,640 | -€580 | -0.3% |
| Tangible fixed assets | 22/27 | €190,220 | €189,640 | -€580 | -0.3% |
| Land and buildings | 22 | €190,220 | €180,167 | -€10,053 | -5.3% |
| Plant, machinery and equipment | 23 | - | €9,473 | +€9,473 | |
| Current assets | 29/58 | €15,898 | €8,106 | -€7,792 | -49.0% |
| Amounts receivable within one year | 40/41 | €1,592 | €1,975 | +€383 | +24.0% |
| Trade receivables | 40 | €1,537 | €1,975 | +€438 | +28.5% |
| Other amounts receivable | 41 | €56 | €0 | -€56 | -100% |
| Cash at bank and in hand | 54/58 | €14,306 | €6,131 | -€8,175 | -57.1% |
| Total equity and liabilities | 10/49 | €206,118 | €197,746 | -€8,372 | -4.1% |
| Equity | 10/15 | €82,681 | €90,081 | +€7,399 | +8.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,681 | €28,081 | +€7,399 | +35.8% |
| Amounts payable | 17/49 | €123,437 | €107,665 | -€15,771 | -12.8% |
| Amounts payable within one year | 42/48 | €123,437 | €107,665 | -€15,771 | -12.8% |
| Trade debts | 44 | €18 | €1,842 | +€1,824 | +9,938% |
| Suppliers | 440/4 | €18 | €1,842 | +€1,824 | +9,938% |
| Taxes, remuneration and social security | 45 | €855 | €991 | +€136 | +15.9% |
| Taxes | 450/3 | €855 | €991 | +€136 | +15.9% |
| Other amounts payable | 47/48 | €122,563 | €104,833 | -€17,731 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,082 | €17,551 | +€469 | +2.7% |
| Other operating charges | 640/8 | €5,599 | €5,789 | +€190 | +3.4% |
| Gross operating margin | 9900 | €35,631 | €31,318 | -€4,313 | -12.1% |
| Operating profit (loss) | 9901 | €12,951 | €7,978 | -€4,973 | -38.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | -€22 | -€95 | |
| Recurring financial charges | 65 | €74 | -€22 | -€95 | |
| Profit (loss) for the period before taxes | 9903 | €12,877 | €8,000 | -€4,877 | -37.9% |
| Income taxes | 67/77 | - | €601 | +€601 | |
| Profit (loss) for the period | 9904 | €12,877 | €7,399 | -€5,478 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,877 | €7,399 | -€5,478 | -42.5% |
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 17 October 2026 via checked.be.